THIRD DIVISION
G.R. No. 219295-96, July 14, 2021
SECRETARY OF THE DEPARTMENT OF JUSTICE LEILA DE LIMA AND THE BUREAU OF CUSTOMS, Petitioners, v. JORLAN C. CABANES, Respondent.
SECRETARY OF THE DEPARTMENT OF JUSTICE LEILA DE LIMA AND THE BUREAU OF CUSTOMS, Petitioners, v. DENNIS A. UY, Respondent.
G.R. No. 229705
PEOPLE OF THE PHILIPPINES, Petitioner, v. HON. GEORGE E. OMELIO, IN HIS CAPACITY AS PRESIDING JUDGE OF THE DAVAO CITY REGIONAL TRIAL COURT, BRANCH 14, HON. LOIDA S. POSADAS-KAHULUGAN, IN HER CAPACITY AS ACTING PRESIDING JUDGE OF THE DAVAO CITY REGIONAL TRIAL COURT, BRANCH 14, DENNIS ANG UY, JOHN DOES, AND/OR JANE DOES, Respondents.
D E C I S I O N
LEONEN, J.:
When probable cause is judicially determined by the trial court, questions on the propriety of the executive determination of probable cause becomes moot.1 At that point, questions on the accused's guilt or innocence rests on the trial court's sound discretion.2
This Court resolves consolidated Petitions for Review on Certiorari filed by Secretary Leila M. De Lima, Bureau of Customs, and People of the Philippines (De Lima, et al.) with respect to charges filed against Jorlan C. Cabanes (Cabanes) and Dennis A. Uy (Uy) for violations of the Tariff and Customs Code.
In the first petition, Secretary De Lima and the Bureau of Customs assail the Decision and Resolution of the Court of Appeals-Manila which overturned the Justice Secretary's finding of probable cause to charge Cabanes and Uy for violation of the Tariff and Customs Code. The second petition filed by People of the Philippines assails the Decision and Resolution of the Court of Appeals-Cagayan De Oro which affirmed the trial court's dismissal of the charges against Cabanes and Uy.
Cabanes is a licensed customs broker. He assists in the preparation and processing of import and export entries and declaration of customs duties and taxes.3
Uy is the president and chief executive officer of Phoenix Petroleum Philippines (Phoenix), a domestic corporation importing refined petroleum products from Taiwan, Singapore, and Thailand.4
In 2011, the Bureau of Customs, through its Run After Smugglers Program, filed a Complaint against Cabanes and Uy, among others, for violations of the Tariff and Customs Code of the Philippines (Tariff and Customs Code).5 The complaint alleged that from 2010 to 2011, Phoenix unlawfully and fraudulently imported petroleum products at the ports of Davao and Batangas with a total dutiable value of P5,990,212,832.72.6
The Bureau of Customs alleged the following: (1) from June to November 2010, Phoenix, on five occasions, made importations without import entries;7 (2) from January to March 2011, ten (10) shipments were suspiciously released despite being deemed abandoned in favor of the government for failure of Phoenix to file an import entry within 30 days from discharge;8 (3) from June 2010 to April 2011, Phoenix's shipments declared in 13 import entries lacked bills of lading, which raised doubt on the shipments' ownership but they were still released;9 and (4) various shipments from June 2010 to April 2011 had no load port surveys.10
Uy and Cabanes denied the allegations and prayed for the dismissal of the complaint.11
They claimed that there were only three importations from June to November 2010 all covered by import entries.12 Further, the Bureau of Custom's allegations were belied by its issuance of Statements of Settlement of Duties and Taxes to Phoenix. 13 They also alleged that the Statements of Settlement of Duties and Taxes evidenced the payment of duties and taxes and their issuance presupposes that import documents were processed.14
Moreover, Uy asserted that there was no basis for the claim that 10 shipments in January to March 2011 were deemed abandoned in favor of the government.15 He added that Phoenix filed its import entries within the period and the Single Administrative Documents presented by the Bureau of Customs do not show that Phoenix abandoned the shipments.16 Cabanes claimed that he never received any notice of abandonment proceedings from the Bureau of Customs.17
They maintained that the 13 import entries in June 2010 to April 2011 have their corresponding bills of lading.18 Uy pointed out that some of the Single Administrative Documents attached by the Bureau of Customs even indicate the bills of lading numbers.19
Uy and Cabanes further submitted that there were no missing load port surveys. In any case, load port surveys were required in the ports of Davao and Batangas only in August and July 2010, respectively. The shipments were imported before these dates.20
In 2012, the prosecutor recommended the dismissal of the complaint for insufficient evidence.21 Thus:chanroblesvirtualawlibrary
WHEREFORE, premises considered, it is respectfully recommended that the amended complaint filed against respondent Dennis Ang Uy and Jorland C. Cabanes for violation of Section 3602 in relation to Sections 3601, 2530 no. 1(1), (3), (4), and (5), 1801, 1802, and 3604, 1203, 1501, and 1502 of the Tariff and Customs Code of the Philippines (TCCP), as amended, Administrative Order (AO) No. 2430A, Customs Administrative Order (CAO) No. 3-2010 and Customs Memorandum Order (CMO) No. 18-2010 be DISMISSED for insufficient evidence.22 (Citation omitted)Aggrieved, the Bureau of Customs filed a Motion to Reopen Preliminary Investigation for the purpose of filing additional evidence.23 However, the Department of Justice Panel of Prosecutors (DOJ Panel) denied the motion.24 It held that the additional evidence Bureau of Customs wished to present are not newly discovered and there was no justification why they were not submitted earlier.25
WHEREFORE, complainant's Motion for Reconsideration is hereby GRANTED. The Resolution promulgated on 16 November 2012 is hereby REVERSED AND SET ASIDE. The Office of the Prosecutor General is hereby directed to cause the filing of the appropriate information in court for violation of the Tariff and Customs Code of the Philippines (TCCP) against the respondents and to report the action thus taken hereon within ten (10) days from receipt hereof.Secretary De Lima concluded that Uy and Cabanes's counterevidence failed to controvert the complaint's allegations.31
SO ORDERED.30
WHEREFORE, finding merit in the instant petitions for certiorari, the same are hereby GRANTED. The Resolutions dated April 24, 2013 and August 13, 2013, respectively, issued by the Secretary of Justice are NULLIFIED and SET ASIDE. The Informations filed against petitioner Dennis A. Uy and Jorlan C. Cabanes before the Regional Trial Courts of Batangas City and Davao City, should be WITHDRAWN and/or DISMISSED for lack of probable cause.As to the procedural issue, it held that Cabanes's direct resort to the Court of Appeals-Manila is warranted.46 This is because the filing of a motion for reconsideration was not a plain, speedy, and adequate remedy because it would not have forestalled the filing of the Informations given the tenor of the Resolution.47
SO ORDERED.45
WHEREFORE, considering the absence of any probable cause to issue a warrant of arrest against DENNIS ANG UY, the instant cases are hereby ordered DISMISSED.The Regional Trial Court held that there is no probable cause to issue warrants of arrest against Uy.69 It explained that to be charged under Section 3602 of the Tariff and Customs Code, the following elements must be present:chanroblesvirtualawlibrary
SO ORDERED.68
The trial court ruled that the Informations do not allege specific acts committed by Uy which corresponds to any of the elements.71 After going through the records of the cases, the trial court observed that there was no allegation that Uy was personally responsible for the filing and processing of the import documents.72 Moreover, the government was not defrauded because the taxes, customs, and duties were duly paid by Phoenix.73
a) That there was intent on his part to defraud the government; b) That he made an importation in the Philippines or assisted in doing so in a fraudulent and illegal manner; c) That he caused the importations to be released despite being deemed abandoned in favor of the government for failure to file an import entry within the thirty (30)-day prescribed period; d) That he caused the importation to be done without the requisite bill of lading; e) That he caused the importation to be done without a load port survey or discharge port survey reports; and f) That acts caused damage or prejudice to the government.70
(1) When the conclusion is a finding grounded entirely on speculation, surmises or conjectures; (2) When the inference made is manifestly mistaken, absurd or impossible; (3) Where there is a grave abuse of discretion; (4) When the judgment is based on a misapprehension of facts; (5) When the findings of fact are conflicting; (6) When the Court of Appeals, in making its findings, went beyond the issues of the case and the same is contrary to the admissions of both appellant and appellee; (7) The findings of the Court of Appeals are contrary to those of the trial court; (8) When the findings of fact are conclusions without citation of specific evidence on which they are based; (9) When the facts set forth in the petition as well as in the petitioner's main and reply briefs are not disputed by the respondents; and (10) The finding of fact of the Court of Appeals is premised on the supposed absence of evidence and is contradicted by the evidence on record.199Evidently, the Petitions before us raise questions of fact because their resolution entails a review of the "truthfulness or falsity of the allegations of the parties" and an "assessment of the 'probative value of the evidence presented.'"200 In particular, the Petitions question the factual determination of the Court of Appeals with respect to allegedly inconsistent evidence from both parties.
[T]he prosecutor in a preliminary investigation does not determine the guilt or innocence of the accused. He does not exercise adjudication nor rule-making functions. Preliminary investigation is merely inquisitorial, and is often the only means of discovering the persons who may be reasonably charged with a crime and to enable the fiscal to prepare his complaint or information. It is not a trial of the case on the merits and has no purpose except that of determining whether a crime has been committed and whether there is probable cause to believe that the accused is guilty thereof. While the fiscal makes that determination, he cannot be said to be acting as a quasi-court, for it is the courts, ultimately, that pass judgment on the accused, not the fiscal.205Consequently, it is not subject to the same due process safeguards available during trial.206 In Webb v. De Leon:207chanrobleslawlibrary
Considering the low quantum and quality of evidence needed to support a finding of probable cause, we also hold that the DOJ Panel did not gravely abuse its discretion in refusing to call the NBI witnesses for clarificatory questions. The decision to call witnesses for clarificatory questions is addressed to the sound discretion of the investigator and the investigator alone. If the evidence on hand already yields a probable cause, the investigator need not hold a clarificatory hearing. To repeat, probable cause merely implies probability of guilt and should be determined in a summary manner. Preliminary investigation is not a part of trial and it is only in a trial where an accused can demand the full exercise of his rights, such as the right to confront and cross-examine his accusers to establish his innocence. In the case at bar, the DOJ Panel correctly adjudged that enough evidence had been adduced to establish probable cause and clarificatory hearing was unnecessary.208Due process at this stage is limited to those provided by procedural law.209 Rule 112, Section 3 of the Rules of Court provides:chanroblesvirtualawlibrary
SECTION 3. Procedure. — The preliminary investigation shall be conducted in the following manner:Clearly, the Rules of Court do not require the filing of a responsive pleading to a reply. The same is observed with the 2000 National Prosecution Service Rule on Appeal, which provides that an adverse party may file a comment; if none is filed, the appeal may be resolved based on the petition.211 Thus, within the parameters given under the law, the filing of a rejoinder is not part of respondents' due process rights. Consequently, petitioner Secretary De Lima's failure to require a rejoinder from respondents is not a grave abuse of her discretion.
(a) The complaint shall state the address of the respondent and shall be accompanied by the affidavits of the complainant and his witnesses, as well as other supporting documents to establish probable cause...
(b) Within ten (10) days after the filing of the complaint, the investigating officer shall either dismiss it if he finds no ground to continue with the investigation, or issue a subpoena to the respondent attaching to it a copy of the complaint and its supporting affidavits and documents.
...
(c) Within ten (10) days from receipt of the subpoena with the complaint and supporting affidavits and documents, the respondent shall submit his counter-affidavit and that of his witnesses and other supporting documents relied upon for his defense. The counter-affidavits shall be subscribed and sworn to and certified as provided in paragraph (a) of this section, with copies thereof furnished by him to the complainant. The respondent shall not be allowed to file a motion to dismiss in lieu of a counter-affidavit.
(d) If the respondent cannot be subpoenaed, or if subpoenaed, does not submit counter-affidavits within the ten (10) day period, the investigating officer shall resolve the complaint based on the evidence presented by the complainant.
(e) The investigating officer may set a hearing if there are facts and issues to be clarified from a party or a witness. The parties can be present at the hearing but without the right to examine or cross-examine. They may, however, submit to the investigating officer questions which may be asked to the party or witness concerned.
....
(f) Within ten (10) days after the investigation, the investigating officer shall determine whether or not there is sufficient ground to hold the respondent for trial.210
SECTION 4. Power of the Secretary of Justice. - The power vested in the Secretary of Justice includes authority to act directly on any matter involving national security or a probable miscarriage of Justice within the jurisdiction of the prosecution staff, regional prosecution office, and the provincial prosecutor or the city prosecutor and to review, reverse, revise, modify or affirm on appeal or petition for review as the law or the rules of the Department of Justice (DOJ) may provide, final judgements and orders of the prosecutor general, regional prosecutors, provincial prosecutors, and city prosecutors.The Secretary of Justice may motu proprio reverse or modify resolutions of the provincial or city prosecutor or the chief state prosecutor.216 Under Rule 112, Section 4 of the Rules of Court:chanroblesvirtualawlibrary
For purposes of determining the cases which may be acted on, directly by the Secretary of Justice, the phrase "national security" shall refer to crimes against national security as Provided under the Penal Code, Book II, Title 1, and other cases involving acts of terrorism as defined under the Human Security Act under Republic Act No. 9372.
SECTION 4. Resolution of investigating prosecutor and its review. — If the investigating prosecutor finds cause to hold the respondent for trial, he shall prepare the resolution and information. He shall certify under oath in the information that he, or as shown by the record, an authorized officer, has personally examined the complainant and his witnesses; that there is reasonable ground to believe that a crime has been committed and that the accused is probably guilty thereof; that the accused was informed of the complaint and of the evidence submitted against him; and that he was given an opportunity to submit controverting evidence. Otherwise, he shall recommend the dismissal of the complaint.In Community Rural Bank of Guimba, Inc. v. Hon. Talavera:217chanrobleslawlibrary
....
If upon petition by a proper party under such rules as the Department of Justice may prescribe or motu proprio, the Secretary of Justice reverses or modifies the resolution of the provincial or city prosecutor or chief state prosecutor, he shall direct the prosecutor concerned either to file the corresponding information without conducting another preliminary investigation, or to dismiss or move for dismissal of the complaint or informat ion with notice to the parties. The same rule shall apply in preliminary investigations conducted by the officers of the Office of the Ombudsman. (Emphasis supplied)
The actions of prosecutors are not unlimited; they are subject to review by the secretary of justice who may affirm, nullify, reverse or modify their actions or opinions. Consequently the secretary may direct them to file either a motion to dismiss the case or an information against the accused.Section 4 of Republic Act No. 10071 also gives the Secretary of Justice the authority to directly act on any "probable miscarriage of justice within the jurisdiction of the prosecution staff, regional prosecution office, and the provincial prosecutor or the city prosecutor." Accordingly, the Secretary of Justice may step in and order a reinvestigation even without a prior motion or petition from a party to prevent any probable miscarriage of justice.
In short, the secretary of justice, who has the power of supervision and control over prosecuting officers, is the ultimate authority who decides which of the conflicting theories of the complainants and the respondents should be believed.218
A criminal prosecution is initiated by the filing of a complaint to a prosecutor who shall then conduct a preliminary investigation in order to determine whether there is probable cause to hold the accused for trial in court. The recommendation of the investigating prosecutor on whether to dismiss the complaint or to file the corresponding information in court is still subject to the approval of the provincial or city prosecutor or chief state prosecutor.The determination of probable cause for the purpose of filing an information in court is an executive function which lies within the discretion of the public prosecutor and justice secretary. It is generally not reviewable by courts regardless of its correctness, except when there is showing of grave abuse of discretion.221 In Securities and Exchange Commission v. Price Richardson Corporation:222chanrobleslawlibrary
However, a party is not precluded from appealing the resolutions of the provincial or city prosecutor or chief state prosecutor to the Secretary of Justice. Under the 2000 NPS Rule on Appeal, appeals may be taken within 15 days within receipt of the resolution by filing a verified petition for review before the Secretary of Justice.220 (Citations omitted)
If the public prosecutor finds probable cause to charge a person with a crime, he or she causes the filing of an information before the court. The court may not pass upon or interfere with the prosecutor's determination of the existence of probable cause to file an information regardless of its correctness. It does not review the determination of probable cause made by the prosecutor. It does not function as the prosecutor's appellate court. Thus, it is also the public prosecutor who decides "what constitutes sufficient evidence to establish probable cause."Prosecutors are granted a wide latitude of discretion in resolving whether a complaint must be dismissed or an information should be filed. Generally, courts do not interfere with the prosecutor's determination of probable cause and conduct of preliminary investigation.224 In First Women's Credit Corporation v. Baybay.225redchanrobleslawlibrary
However, if the public prosecutor erred in its determination of probable cause, an appeal can be made before the Department of Justice Secretary. Simultaneously, the accused may move for the suspension of proceedings until resolution of the appeal.
Upon filing of the information before the court, judicial determination of probable cause is initiated. The court shall make a personal evaluation of the prosecutor's resolution and its supporting evidence. Unlike the executive determination of probable cause, the purpose of judicial determination of probable cause is "to ascertain whether a warrant of arrest should be issued against the accused." This determination is independent of the prosecutor's determination of probable cause and is a function of courts for purposes of issuance of a warrant of arrest.223 (Citations omitted)
It is settled that the determination of whether probable cause exists to warrant the prosecution in court of an accused should be consigned and entrusted to the Department of Justice, as reviewer of the findings of public prosecutors. The court's duty in an appropriate case is confined to a determination of whether the assailed executive or judicial determination of probable cause was done without or in excess of jurisdiction or with grave abuse of discretion amounting to want of jurisdiction. This is consistent with the general rule that criminal prosecutions may not be restrained or stayed by injunction, preliminary or final, albeit in extreme cases, exceptional circumstances have been recognized. The rule is also consistent with this Court's policy of non-interference in the conduct of preliminary investigations, and of leaving to the investigating prosecutor sufficient latitude of discretion in the exercise of determination of what constitutes sufficient evidence as will establish probable cause for the filing of an information against a supposed offender.Thus, petitioner Secretary De Lima has the power to review the Order of the DOJ Panel. She may overturn the lack of finding of probable cause when she determines that there is sufficient evidence to hold respondents for trial in court. She is not precluded from overturning the findings of the prosecutors. Her authority as Secretary of Justice grants her the prerogative to reverse the decision of her subordinates. Accordingly, she can reassess the evidence and arrive at a contrary conclusion.
While prosecutors are given sufficient latitude of discretion in the determination of probable cause, their findings are subject to review by the Secretary of Justice.
Once a complaint or information is filed in court, however, any disposition of the case, e.g., its dismissal or the conviction or acquittal of the accused rests on the sound discretion of the Court.226 (Citations omitted)
There are two kinds of determination of probable cause: executive and judicial. The executive determination of probable cause is one made during preliminary investigation. It is a function that properly pertains to the public prosecutor who is given a broad discretion to determine whether probable cause exists and to charge those whom he believes to have committed the crime as defined by law and thus should be held for trial. Otherwise stated, such official has the quasi-judicial authority to determine whether or not a criminal case must be filed in court. Whether or not that function has been correctly discharged by the public prosecutor, i.e., whether or not he has made a correct ascertainment of the existence of probable cause in a case, is a matter that the trial court itself does not and may not be compelled to pass upon.Once an information is filed, the preliminary investigation is terminated and the court acquires jurisdiction over the case. In Crespo v. Mogul:231chanrobleslawlibrary
The judicial determination of probable cause, on the other hand, is one made by the judge to ascertain whether a warrant of arrest should be issued against the accused. The judge must satisfy himself that based on the evidence submitted, there is necessity for placing the accused under custody in order not to frustrate the ends of justice. If the judge finds no probable cause, the judge cannot be forced to issue the arrest warrant.230 (Citations omitted)
The filing of a complaint or information in Court initiates a criminal action. The Court thereby acquires jurisdiction over the case, which is the authority to hear and determine the case. When after the filing of the complaint or information a warrant for the arrest of the accused is issued by the trial court and the accused either voluntarily submitted himself to the Court or was duly arrested, the Court thereby acquired jurisdiction over the person of the accused.A judge's determination of probable cause is different from a prosecutor's determination. Trial courts do not act as an appellate court of the prosecutor. They make an independent assessment of the evidence to determine whether a warrant of arrest should be issued. They do not reassess the prosecutor's determination of probable cause. Thus, in dismissing a case or requiring additional evidence, the judge does not overstep the authority of the prosecutor.233
The preliminary investigation conducted by the fiscal for the purpose of determining whether a prima facie case exists warranting the prosecution of the accused is terminated upon the filing of the information in the proper court. In turn, as above stated, the filing of said information sets in motion the criminal action against the accused in Court. Should the fiscal find it proper to conduct a reinvestigation of the case, at such stage, the permission of the Court must be secured. After such reinvestigation the finding and recommendations of the fiscal should be submitted to the Court for appropriate action. While it is true that the fiscal has the quasi- judicial discretion to determine whether or not a criminal case should be filed in court or not, once the case had already been brought to Court whatever disposition the fiscal may feel should be proper in the case thereafter should be addressed for the consideration of the Court, the only qualification is that the action of the Court must not impair the substantial rights of the accused or the right of the People to due process of law.
Whether the accused had been arraigned or not and whether it was due to a reinvestigation by the fiscal or a review by the Secretary of Justice whereby a motion to dismiss was submitted to the Court, the Court in the exercise of its discretion may grant the motion or deny it and require that the trial on the merits proceed for the proper determination of the case.
....
The rule therefore in this jurisdiction is that once a complaint or information is filed in Court, any disposition of the case as to its dismissal or the conviction or acquittal of the accused rests in the sound discretion of the Court. Although the fiscal retains the direction and control of the prosecution of criminal cases even while the case is already in Court he cannot impose his opinion on the trial court. The Court is the best and sole judge on what to do with the case before it. The determination of the case is within its exclusive jurisdiction and competence. A motion to dismiss the case filed by the fiscal should be addressed to the Court who has the option to grant or deny the same. It does not matter if this is done before or after the arraignment of the accused or that the motion was filed after a reinvestigation or upon instructions of the Secretary of Justice who reviewed the records of the investigation.232 (Citations omitted)
(1) Making or attempting to make any entry of imported or exported article:chanroblesvirtualawlibrarySection 3611(c) of the Tariff and Customs Code defines fraud as the occurrence of a "material false statement or act in connection with the transaction [which] was committed or omitted knowingly, voluntarily and intentionally, as established by clear and convincing evidence[.]"247(a) by means of any false or fraudulent invoice, declaration, affidavit, letter, paper or by any means of any false statement, written or verbal; or(2) Knowingly effecting any entry of goods, wares or merchandise, at less than the true weight or measures thereof or upon a false classification as to quality or value, or by the payment of less than the amount legally due; or
(b) by any means of any false or fraudulent practice whatsoever; or
(3) Knowingly and willfully filing any false or fraudulent entry or claim for the payment of drawback or refund of duties upon the exportation of merchandise; or
(4) Making or filing any affidavit, abstract, record, certificate or other document, with a view to securing the payment to himself or others of any drawback, allowance or refund of duties on the exportation of merchandise, greater than that legally due thereon.246
The offender must have acted knowingly and with the specific intent to deceive for the purpose of causing financial loss to another; even false representations or statements or omissions of material facts come within fraudulent intent. The fraud envisaged in the law includes the suppression of a material fact which a party is bound in good faith to disclose. Fraudulent nondisclosure and fraudulent concealment are of the same genre.As observed by the trial court and affirmed by the Court of Appeals, there were neither allegations nor proof showing that respondent Uy participated in the preparation, processing, and lodging of import documents and release of shipments to Phoenix.251 There was no proof that he willfully and deliberately acted to defraud the government to complete the importation.252 Respondent Uy was being charged solely on the basis of his position in Phoenix and on the presumption that he knew the details of the importation given the value of shipments involved.253 However, to find probable cause to issue a warrant against respondent Uy, there must be a showing of his actual participation and not merely a speculation based on his position in the company.
Fraudulent concealment presupposes a duty to disclose the truth and that disclosure was not made when opportunity to speak and inform was present, and that the party to whom the duty of disclosure as to a material fact was due was thereby induced to act to his injury. Fraud is not confined to words or positive assertions; it may consist as well of deeds, acts or artifice of a nature calculated to mislead another and thus allow one to obtain an undue advantage.250 (Citations omitted)
SECTION 1801. Abandonment, Kinds and Effects of - An imported article is deemed abandoned under any of the following circumstances:Here, the prosecution failed to show proof that Phoenix failed to file an import entry within the prescribed period. As culled from the records, the Single Administrative Documents submitted by the Bureau of Customs only indicate the date of the arrival of the shipment in the Philippines and not the date of discharge of the last package.258 Petitioners claim that the shipments were deemed abandoned because the import entries were filed 36 to 65 days late from the date of arrival. However, the law's reckoning point for the 30-day period is the date of the discharge of the last package from the carrying vessel or aircraft, and not from the date of arrival. Without this reckoning point, the prosecution cannot claim that there is an abandonment of the shipment.....
b. When the owner, importer, consignee or interested party after due notice, fails to file an entry within thirty (30) days, which shall not be extendible, from the date of discharge of the last package from the vessel or aircraft, or having filed such entry, fails to claim his importation within fifteen (15) days, which shall not likewise be extendible, from the date of posting of the notice to claim such importation.
Any person who abandons an article or who fails to claim his importation as provided for in the preceding paragraph shall be deemed to have renounced all his interests and property rights therein. (Emphasis supplied)
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C-1450 | Kangqi International PTE Ltd. | BP Singapore PTE Ltd. | Kangqi International PTE Ltd. |
C-1457 | SK Networks Co. Ltd. | BP Singapore PTE Ltd. | SK Networks Co. Ltd. |
C-1558 | Kangqi International PTE Ltd. | Total Trading Asia | Kangqi International PTE Ltd. |
C-1538 | SK Networks Co. Ltd. | Morgan Stanley Capital Group | SK Networks Co. Ltd. |
C-2486 | SK Networks Co. Ltd. | BP Singapore PTE Ltd. | SK Networks Co. Ltd. |
C-2490 | SK Networks Co. Ltd. | BP Singapore PTE Ltd. | SK Networks Co. Ltd. |
C-3284 | SK Networks Co. Ltd. | BP Singapore PTE Ltd. | SK Networks Co. Ltd.264 |
Endnotes:
* Designated additional Member per Special Order No. 2833.
1Relampagos v. Sandiganbayan (Second Division), G.R. No. 235480, January 27, 2021, < https://sc.judiciary.gov.ph/18829/> 10 [Per J. Inting, Third Division].
2Marantan v. Department of Justice, G.R. No. 206354, March 13, 2019, [Per J. Leonen, Third Division].
3Rollo (G.R. No. 219295-96), p. 18.
4 Id.
5 Sections 3602, 3601, 2530 1 (1), (3), (4), and (5), 1801, 1802, 3604, 1203, 1501, 1502 of the Tariff and Customs Code in relation to Administrative Order No. 243-A (Amending Administrative Order No. 243 Entitled "Creating A System For The Bulk And Break Bulk Cargo Clearance Enhancement Program Of The Bureau Of Customs), Customs Administrative Order No. 3-2010 (Order supplementing Administrative Order No. 243-A), and Customs Memorandum Order No. 18-2010 (Procedure for the Bulk and Break Bulk Cargo Clearance Enhancement Program mandated under Administrative Order No. 243 as amended by AO 243-A).
6Rollo (G.R. No. 219295-96), p. 18.
7 Id. at 19-20
8 Id. at 20, 27.
9 Id at 20.
10 Id.
11 Id. at 22, 33.
12 Id. at 23-24, 33.
13 Id. at 24, 33.
14 Id. at 24-25.
15 Id. at 27.
16 Id. at 27-28.
17 Id. at 36.
18 Id. at 29, 34.
19 Id. at 29.
20 Id. at 31, 35.
21 Id. at 38.
22 Id.
23 Id. at 39.
24 Id.
25 Id.
26 Id. at 39.
27 Id. at 39-40.
28 Id. at 40.
29 Id. at 865-872.
30 Id. at 872.
31 Id. at 870-871.
32 Id. at 869-870.
33 Id. at 870.
34 Id.
35 Id.
36 Id. at 872.
37 Id. at 41.
38 Id.
39 Id. at 42.
40 Id.
41 Id.
42Rollo (G.R. No. 229705). p. 25.
43 Id.
44Rollo, (G.R. No. 219295-96), pp. 17-88. The Decision dated July 25, 2014 was penned by Associate Justice Ramon M. Bato, Jr. and concurred in by Associate Justice Florito S. Macalino and Associate Justice Samuel H. Gaerlan (now a member of this Court) of the Special Former Special Tenth Division of the Court of Appeals, Manila.
45 Id. at 88.
46 Id. at 45.
47 Id. at 46.
48 Id. at 52.
49 Id.
50 Id. at 53.
51 Id.
52 Id. at 53-54.
53 Id. at 73.
54 Id. at 78.
55 Id. at 79.
56 Id.
57 Id. at 80.
58 Id. at 76.
59 Id. at 77.
60 Id. at 84.
61 Id.
62 Id. at 85.
63 Id. at 86.
64 Id. at 87.
65 Id. at 90-91. The Resolution dated July 2, 2015 was penned by Associate Justice Ramon M. Bato, Jr. and concurred in by Associate Justice Florito S. Macalino and Associate Justice Samuel H. Gaerlan of the Special Former Special Tenth Division, Court of Appeals, Manila.
66Rollo (G.R. No. 229705), p. 25.
67 Id. at 1132-1142. The Order was penned by Presiding Judge George E. Omelio of the Regional Trial Court, Branch 14, Davao City.
68 Id. at 1141.
69 Id. at 1133.
70 Id. at 1134.
71 Id.
72 Id. at 1134.
73 Id. at 1136.
74 Id. at 1138.
75 Id.
76 Id. at 1140.
77 Id.
78 Id.
79 Id. at 1135.
80 Id. at 1134.
81 Id. at 26.
82 Id.
83 Id. at 12.
84 Id. at 12-14. The Decision dated October 12, 2016 was penned by Associate Justice Maria Filomena D. Singh and concurred in by Edgardo A. Camello and Associate Justice Perpetua T. Atal-Paño of the Twenty-Second Division, Court of Appeals, Cagayan de Oro City.
85 Id. at 27.
86 Id. at 29.
87 Id.
88 Id. at 30.
89 Id. at 30-33.
90 Id. at 35.
91 Id. at 40-43.
92 Id. at 46-49. The Resolution dated January 25, 2017 was penned by Associate Justice Maria Filomena D. Singh and concurred in by Edgardo A. Camello and Associate Justice Perpetua T. Atal-Paño of the Twenty-Second Division, Court of Appeals, Cagayan de Oro City.
93Rollo (G.R. No. 219295-96), pp. 105-140.
94 Id. at 3022.
95 Id. at 3022-3023.
96Rollo (G.R. No. 229705), p. 55.
97 Id.
98Rollo (G.R. No. 219295-96), p. 3271.
99 Id. at 9943-9974.
100 Id. at 3016-3049.
101 Id. at 3027-3028.
102 Id. at 3039.
103 Id. at 3025.
104 Id. at 3026.
105 Id. at 3029.
106 Id. at 3030-3031.
107 Id. at 3033.
108 Id. at 3028.
109 Id. at 3029.
110 Id. at 3032.
111 Id. at 3029.
112 Id. at 3042-3043.
113 Id. at 3044.
114 Id. at 3045.
115 Id. at 3046-3047.
116 Id. at 3065-3158.
117 Id. at 3095.
118 Id. at 3096-3097.
119 Id. at 3112-3114.
120 Id. at 3117.
121 Id. at 3099.
122 Id. at 3101.
123 Id. at 3122-3124.
124 Id. at 3104.
125 Id. at 3105-3107.
126 Id. at 3137.
127 Id. at 3139-3140.
128 Id. at 3141.
129 Id. at 3141-3142.
130 Id. at 3142-3144.
131 Id. at 3144-3146.
132 Id. at 3147.
133 Id. at 3147-3148.
134 Id. at 3148-3149.
135 Id. at 3150.
136 Id. at 3151-3152.
137 Id. at 3152-3153.
138 Id. at 3154-3155.
139 Id. at 3167-3253.
140 Id. at 3199.
141 Id. at 3202.
142 Id. at 3228-3230.
143 Id. at 3230-3231.
144 Id. at 3207.
145 Id. at 3208.
146 Id. at 3223.
147 Id. at 3215-3216.
148 Id. at 3239.
149 Id. at 3241.
150 Id. at 3248.
151 Id. at 3250.
152 Id. at 3244.
153Rollo (G.R. No. 229705), pp. 55-90.
154 Id. at 69.
155 Id. at 73.
156 Id. at 85.
157 Id. at 86.
158 Id. at 85-86
159 Id. at 86.
160 Id. at 88-89.
161Rollo (G.R. No. 219295-96), pp. 3271-3397.
162 Id. at 3308-3311.
163 Id. at 3312-3313.
164 Id. at 3315.
165 Id. at 3316.
166 Id. at 3329.
167 Id. at 3332.
168 Id. at 3334.
169 Id.
170 Id. at 3336.
171 Id. at 3344-3346.
172 Id. at 3350.
173 Id. at 3351.
174 Id. at 3343.
175 Id. at 3354-3355.
176 Id. at 3356.
177 Id. at 3358.
178 Id. at 3359-3360.
179 Id. at 3364.
180 Id. at 3365.
181 Id. at 3366.
182 Id. at 3367.
183 Id. at 3378.
184 Id. at 3380-3383.
185 Id. at 3392-3394.
186Rollo (G.R. No. 219295-96), pp. 9943-9974.
187 Id. at 9949.
188 Id. at 9950-9951.
189 Id. at 9953.
190 Id. at 9953-9955.
191 Id. at 9955.
192 Id. at 9957-9958.
193 Id. at 9958.
194 Id. at 9959.
195 Id. at 9960-9961.
196 Id. at 9962-9963.
197 Id. at 9963.
198Pascual v Burgos, 776 Phil. 167 (2016) [Per J. Leonen, Second Division].
199 Id. at 182-183 citing Medina v. Mayor Asistio, Jr., 269 Phil. 225, 132 (1990) [Per J. Bidin, Third Division].
200 Id. at 183.
201Reyes v. Office of the Ombudsman, 810 Phil. 106, 114 (2017) [Per J. Leonen, Second Division].
202Bautista v. Court of Appeals, 413 Phil. 159, 168 (2001) [Per J. Bellosillo, Second Division].
203 Id.
204 510 Phil. 137 (2005) [Per J. Quisumbing, First Division].
205 Id. at 147.
206Reyes v. Office of the Ombudsman, 810 Phil. 106, 119 (2017) [Per J. Leonen, Second Division].
207 317 Phil. 758 (1995) [Per J. Puno, Second Division].
208 Id. at 789.
209Reyes v. Office of the Ombudsman, 810 Phil. 106, 119 (2017) [Per J. Leonen, Second Division].
210 RULES OF COURT, Rule 112, sec. 3.
211 2000 National Prosecution Service Rule on Appeal, sec. 8 provides:
Section 8. Comment. Within a non-extendible period of fifteen (15) days from receipt of a copy of the petition, the adverse party may file a verified comment, indicating therein the date of such receipt and submitting proof of service of his comment to the petitioner and the Prosecution Office concerned. Except when directed by the Secretary of Justice, the investigating/reviewing/approving prosecutor need not submit any comment.
If no comment is filed within the prescribed period, the appeal shall be resolved on the basis of the petition.
212Binay v. Office of the Ombudsman, G.R. No. 213957-58, August 7, 2019, [Per J. Leonen, Third Division].
213Rollo (G.R. No. 219295-96), p. 3227.
214De Lima v. Reyes, 776 Phil. 623, 628 (2016) [Per J. Leonen, Second Division].
215 Id. at 643.
216 Id. at 643-644.
217 495 Phil. 30 (2005) [Per J. Panganiban, En Banc].
218 Id. at 41-42.
219 776 Phil. 623 (2016) [Per J. Leonen, Second Division].
220 Id. at 641-642.
221Securities and Exchange Commission v. Price Richardson Corp., 814 Phil. 589, 607-608 (2017) [Per J. Leonen, Second Division].
222 814 Phil. 589 (2017) [Per J. Leonen. Second Division].
223 Id. at 608.
224De Lima v. Reyes, 776 Phil. 623, 647 (2016) [Per J. Leonen, Second Division].
225 542 Phil. 607 (2007) [Per J. Carpio Morales, Second Division].
226 Id. at 614-615.
227 Securities and Exchange Commission v. Price Richardson Corp., 814 Phil. 589, 608 (2017) [Per J. Leonen, Second Division].
228De Lima v. Reyes, 776 Phil. 623, 647 (2016) [Per J. Leonen, Second Division].
229 607 Phil. 754 (2009) [Per J. Quisumbing, Second Division].
230 Id. at 764-765.
231 235 Phil. 465 (1987) [Per J. Gancayco, En Banc].
232 Id. at 474-476.
233Fenix v. Court of Appeals, 789 Phil. 391, 405 (2016) [Per C.J. Sereno. First Division].
234 Id.
235Relampagos v. Sandiganbayan (Second Division), G.R. No 235480, January 27, 2021, < https://sc.judiciary.gov.ph/18829/> 10 [Per J. Inting, Third Division].
236Marantan v. Department of Justice, G.R. No. 206354, March 13, 2019, [Per J. Leonen, Third Division].
237Fenix v. Court of Appeals, 789 Phil. 391, 409 (2016) [Per C.J. Sereno, First Division].
238 TARIFF CODE, sec. 3602 provides:
Section 3602. Various Fraudulent Practices Against Customs Revenue. - Any person who makes or attempts to make any entry of imported or exported article by means of any false or fraudulent invoice, declaration, affidavit, letter, paper or by any means of any false statement, written or verbal, or by any means of any false or fraudulent practice whatsoever, or knowingly effects any entry of goods, wares or merchandise, at less than true weight or measures thereof or upon, a false classification as to quality or value, or by the payment of less than the amount legally due, or knowingly and willfully files any false or fraudulent entry or claim for the payment of drawback or refund of duties upon the exportation of merchandise, or makes or files any affidavit abstract, record, certificate or other document, with a view to securing the payment to himself or others of any drawback, allowance, or refund of duties on the exportation of merchandise, greater than that legally due thereon, or who shall be guilty of any willful act or omission shall, for each offence, be punished in accordance with the penalties prescribed in the preceding section.
239 TARIFF CODE, sec. 3601 provides:
Section 3601. Unlawful Importation. - Any person who shall fraudulently import or bring into the Philippines, or assist in so doing, any article, contrary to law, or shall receive, conceal, buy, sell, or in any manner facilitate the transportation, concealment, or sale of such article after importation, knowing the same to have been imported contrary to law, shall be guilty of smuggling[.]
240 TARIFF CODE, sec. 2530 provides:
Section 2530. Property Subject to Forfeiture Under Tariff and Customs Laws. - Any vehicle, vessel or aircraft, cargo, article and other objects shall, under the following conditions be subjected to forfeiture:
....
1. Any article sought to be imported or exported
(1) Without going through a customhouse, whether the act was consummated, frustrated or attempted;
....
(5) Through any other practice or device contrary to law by means of which such articles was entered through a customhouse to the prejudice of the government.
241 TARIFF CODE, sec. 1801 provides:
Section 1801. Abandonment, Kinds and Effects of - An imported article is deemed abandoned under any of the following circumstances:
b. When the owner, importer, consignee or interested party after due notice, fails to file an entry within thirty (30) days, which shall not be extendible, from the date of discharge of the last package from the vessel or aircraft, or having filed such entry, fails to claim his importation within fifteen (15) days, which shall not likewise be extendible, from the date o posting of the notice to claim such importation.
242 TARIFF CODE, sec. 1802 provides in part:
Section 1802. Abandonment of Imported Articles. - An abandoned article shall ipso facto be deemed the property of the Government and shall be disposed of in accordance with the provisions of this Code.
243 TARIFF CODE, sec. 3604 provides in part:
Section 3604. Statutory Offenses of Officials and Employees. - Every official, agent or employee of the Bureau or of any other agency of the government charged with the enforcement of the provisions of this Code, who is guilty of any delinquency herein below indicated shall be punished with a fine of not less than Five thousand pesos nor more than Fifty thousand pesos and imprisonment for not less than one year nor more than ten years and perpetual disqualification to hold public office, to vote and to participate in any public election.
244Rollo (G.R. No. 229705), p. 1133.
245 Id. at 15-25.
246Bureau of Customs v. Devanadera, 769 Phil. 231, 268 (2015) [Per J. Peralta, En Banc].
247 TARIFF CODE, sec. 3611(c).
248Jardeleza v. People, 517 Phil. 179, 203 (2006) [Per J. Caliejo, Sr., First Division].
249 517 Phil. 179 (2006) [Per J. Caliejo, Sr., First Division].
250 Id. at 203.
251Rollo (G.R. No. 229705), pp. 30-31, 1134.
252 Id. at 1136.
253 Id. at 1134-1135.
254ABS-CBN Corp. v. Gozon, 755 Phil. 709, 776 (2015) [Per J. Leonen, Second Division].
255 Id. at 777.
256Chevron Philippines, Inc. v. Commissioner of the Bureau of Customs, 583 Phil. 706, 718 (2008) [Per J. Corona, First Division].
257 Id.
258Rollo (G.R. No. 229705), p. 1138.
259 Id. at 39.
260 Id. at 41
261 Id.
262Chevron Philippines. Inc. v. Commissioner of the Bureau of Customs, 583 Phil. 706, 718 (2008) [Per J. Corona, First Division].
263Rollo (G.R. No. 229705). pp. 39-40, 1140.
264 Id. at 39-40.
265 Id. at 42.
266 Id. at 41.
267 Id. at 42-43, 1140.
268 Customs Memorandum Order No. 18-2010 (2010), sec. 7.3 provides:
Section 7.3 For customs control purposes, high risk shipments shall not be granted permits to discharge and shall remain under continuous customs under guarding until the DPS has been conducted byt he ACSC assigned for the purpose and the report thereon submitted and full payment of the correct duties and taxes, including any fine imposed by the BOC, have been made.
269Rollo (G.R. No. 229705), p. 35.
270 Id. at 35.
271Chevron Philippines, Inc. v. Commissioner of the Bureau of Customs, 583 Phil. 706, 718 (2008) [Per J. Corona, First Division].cralawredlibrary