SIXTEENTH DIVISION
[CA-G.R. SP No. 78564. May 3, 2006.]
COMMISSIONER OF CUSTOMS, petitioner, vs. COURT OF TAX APPEALS and PILIPINAS SHELL PETROLEUM CORPORATION, respondents.
D E C I S I O N
DE LOS SANTOS, J p:
Assailed before Us on certiorari under Rule 65 of the Revised Rules of Court is the resolution dated January 28, 2003 of public respondent Court of Tax Appeals (CTA), denying herein public petitioner's Motion to Dismiss, which interposed lack of jurisdiction and failure to state a cause of action, the petition for review, docketed as C.T.A. Case No. 6484, filed by herein private respondent with the CTA on May 23, 2002, as well as CTA's resolution denying petitioner's motion for reconsideration of its January 28, 2003 order.
The petition for certiorari relies on the following grounds, to wit;
"I
SINCE RESPONDENT SHELL'S PETITION FOR REVIEW WAS FILED WAY BEYOND THE PERIOD ALLOWED BY LAW, THEREBY MAKING THE DEMAND OF THE BUREAU OF CUSTOMS FOR SAID RESPONDENT TO RETURN THE EQUIVALENT AMOUNT OF THE SUBJECT TAX CREDIT CERTIFICATES IT HAD USED TO PAY THE IMPORT DUTIES...
