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ISSUE:
Section 26 of this Act is in part as follows: *Ejusdem Generis-of the same kind
Held: Section 7 of Republic Act 1125 the President of the Association, petitioner was
appointed by the President of the Philippines as
specifically provides that the Court of Tax
Appeals (CTA) has appellate jurisdiction to a member of the City’s Sangguniang
Panlungsod. On 27 March 1984, petitioner filed
review decisions of the Commissioner of
Customs. On the other hand, section 11 of the his Certificate of Candidacy for the 14 May
1984 Batasan Pambansa elections for Misamis
same Act in lifting the enumerating the
persons and entities who may appeal mentions Occidental under the banner of the Mindanao
Alliance. He was not successful in the said
among others, those affected by a decision or
ruling of the Collector of Customs, and fails to election. Invoking Section 13(2), Article 5 of
BP 697, petitioner informed Vice-Mayor
mention the Commissioner of Customs. While
there is really a discrepancy between the two Benjamin A. Fuentes, Presiding Officer of the
Sangguniang Panlungsod, that he was
sections, it is more reasonable and logical to
hold that in section 11 of the Act, the resuming his duties as member of that body.
The matter was elevated to the Minister of
Legislature meant and intended to say, the
Commissioner of Customs, instead of Collector Local Government Jose A. Roño, who ruled
that since petitioner is an appointive official, he
of Customs. If persons affected by a decision
of the Collector of Customs may appeal directly is deemed to have resigned from his appointive
position upon the filing of his Certificate of
to the Court of Tax Appeals, then the
supervision and control of the Commissioner of Candidacy.