Practice question
An importer seeks CTA review of a covered COC release decision, while another litigant seeks review of the Agriculture Secretary's covered safeguard decision. Counsel argues neither belongs in CTA because it hears only income-tax assessments. Which is correct?
- CTA jurisdiction is exclusively limited to individual income tax.
- Both are separately identified statutory appellate categories, subject to their actual prerequisites.
- Only the amount of counsel's fee determines both appeals.
- All agency decisions necessarily go to CTA regardless of subject.
- Every customs release decision is a criminal conviction.
Legal references
- RA9282 Section7, CTA jurisdiction: https://lawphil.net/statutes/repacts/ra2004/ra_9282_2004.html
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