COMMISSIONER OF CUSTOMS vs. MARINA SALES, INC .- Motion for Reconsideration


Is a Motion for Reconsideration from the decision of a division of the Court of Tax Appeals mandatory prior to elevating the case to the Court of Tax Appeals en banc?


YES. The use of the term “must”  clearly indicates that the requirement is mandatory and not merely directory. There is no exigent and persuasive reason (such as relieving a litigant of injustice) to relax the rules in this case.