AN SA227AC CREW; TAXIING AT MMUN; WERE ADVISED BY GND TO GIVE WAY TO A B727. THEY SLOWED IN ANTICIPATION OF SEEING A B727; BUT SAW NO ONE NEAR THEIR ACFT TAXIING OR UNDER TOW. THEY WERE INFORMED BY THE CTLR THAT THEY WOULD BE RPTED TO THE AUTHS FOR NOT HAVING GIVEN WAY.

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I OPERATED AN SA227AC IN AND OUT OF CANCUN; MEXICO; TWICE A WK UNDER NON SCHEDULED FAR PART 135 OPS. THIS INCIDENT TOOK PLACE ON JAN/XA/00 AT XA00. MY FO AND I WERE TAXIING FROM THE GA TERMINAL TO THE ACTIVE RWY 12. UPON INITIAL CONTACT WITH GND CTL WE WERE GIVEN THE INSTRUCTION TO 'TAXI TO RWY 12; GIVE WAY TO THE B727.' AT THIS POINT I STOPPED MY ACFT SHORT OF THE PARALLEL TXWY AND BEGAN TO LOOK FOR A B727 TO FOLLOW. THE ONLY B727 IN SIGHT WAS SITTING AT THE PAX TERMINAL AND WAS NOT MOVING. AT THIS POINT GND CTL COULD SEE I WAS STOPPED AND ADDED THE FURTHER INSTRUCTION 'B727 FROM THE OTHER RAMP.' HAVING ARRIVED 30 MINS PRIOR; I REMEMBERED SEEING A B727 ON A CARGO RAMP NEAR THE ARR END OF RWY 12. (SEE INCLUDED ARPT DIAGRAM.) I BEGAN TAXIING ON THE PARALLEL TXWY TO RWY 12. AS I NEARED THE CARGO RAMP CLOSEST TO RWY 12; I SLOWED; EXPECTING TO SEE A B727 EMERGING FROM THE RAMP. AT THIS POINT GND CTL CALLED SAYING; 'YOU DID NOT GIVE WAY TO THE B727 I INSTRUCTED YOU TO.' I RESPONDED 'I HAD NO B727 IN SIGHT; AND WAS EXPECTING TO GIVE WAY TO THE ONE AT THE CARGO RAMP.' GND RESPONDED 'YOU WERE TO GIVE WAY TO THE B727 AT THE CHARTER PAX TERMINAL; WE WILL RPT YOU TO THE AUTHS.' THAT WAS THE END OF THE INCIDENT. NEITHER MYSELF NOR MY FO AT ANY TIME SAW A B727 THAT WAS NEAR THE ACFT OR THAT WAS UNDER TOW OR TAXIING. THE B727 THAT I WAS SUPPOSED TO GIVE WAY TO HAD TAXIED FROM THE CHARTER TERMINAL AND TAXIED BEHIND ME WITH NO INCIDENT OR LOSS OF SAFETY. I BELIEVE THE CTLR'S LACK OF PROPER PHRASEOLOGY AND LACK OF INSTRUCTION WERE FACTORS RELATING TO THE EVENT. SUPPLEMENTAL INFO FROM ACN 459279: IT SHOULD BE MENTIONED THAT 1/2 WAY THROUGH OUR TAXI TO THE ACTIVE; THE CTLR HANDED US OVER TO THE TWR.