Lim v. Commissioner of Custom
REITERATIONFacts
The Antecedents: The M/L Negros Star, owned by Pitao Eng Lim, was ordered forfeited by the Collector of Customs, Port of Zamboanga, for violations of Sections 2528 and 2530 of the Tariff and Customs Code. This decision was affirmed by the Acting Commissioner of Customs, Pedro C. Mendoza, Jr. Procedural History: A motion for reconsideration was denied by Acting Commissioner Alfredo Pio de Roda, Jr. Subsequently, Pitao Eng Lim filed a petition for certiorari with the Supreme Court seeking to set aside the forfeiture order. The Petition: The Solicitor General, in his comment, stated that the proper remedy was an appeal to the Court of Tax Appeals (CTA). Indeed, Pitao Eng Lim had filed a petition for review with the CTA (C.T.A. Case No. 2859), which modified the Commissioner's decision by imposing a fine of P5,000.00 in lieu of forfeiture. In a separate but related case (G.R. No. L-47093), the Commissioner of Customs manifested that he would no longer file a petition for review of the CTA decision, believing it adequately vindicated public interest given the vessel's condition and custody period.
Issue(s)
Whether the petition for certiorari has become moot and academic due to the subsequent final decision of the Court of Tax Appeals. Whether the Supreme Court should set aside the order of forfeiture and return the vessel to the petitioner, considering the Commissioner of Customs' manifestation and the condition of the vessel.
Ruling
The petition is dismissed for having become moot and academic. No costs.
Ratio Decidendi
On the issue of mootness: The Supreme Court found that the petition for certiorari had become moot and academic. This was due to the subsequent final decision of the Court of Tax Appeals in C.T.A. Case No. 2859, which modified the forfeiture order by imposing a fine of P5,000.00 in lieu of forfeiture. The Court's primary role is to resolve live controversies, and when a subsequent event renders a case moot, it loses its justiciable character. The finality of the CTA decision meant that the issue of forfeiture was already settled through a modified penalty. The Commissioner of Customs, in G.R. No. L-47093, had manifested that he would not appeal the CTA decision, believing it adequately vindicated public interest. The Court considered the condition of the vessel and the period it had been in customs custody. Therefore, the original petition seeking to annul the forfeiture order was rendered unnecessary and without practical purpose.
Main Doctrine
A petition for certiorari becomes moot and academic when a subsequent decision by the Court of Tax Appeals, which was appealed by the same party, has become final and has adequately vindicated public interest, rendering the original petition for certiorari unnecessary.