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

ISSUE:

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?

HELD:

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.