10.

The Collector of Customs issued an assessment for unpaid customs duties and taxes on the importation of your client in the amount of P980,000.00. Where will you file your case to protect your client’s right? Choose the correct courts/agencies, observing their proper hierarchy. 5%

1. Court of Tax Appeals

2. Collector of Customs

3. Commissioner of Customs

4. Regional Trial Court

5. Metropolitan Trial Court

6. Court of Appeals

7. Supreme Court