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Caltex vs Customs: State Immunity Case by blessyrosscayago is a document available to read on EtoBox.
In the case of Caltex Philippines, Inc. vs Customs Arrastre Service, the Supreme Court ruled that the Customs Arrastre Service (CAR) and the Bureau of Customs (BOC) cannot be sued due to sovereign immunity. The CAR, while appearing to perform commercial functions, is actually executing governmental duties related to customs and revenue collection. The ruling reinforces the principle that the government cannot be held liable in the performance of its governmental functions to ensure it can operate without th
- Author
- blessyrosscayago
- Language
- EN