PEOPLE OF THE PHILIPPINES v. ROLANDO A. CUEVAS Owner/Proprietor of MONACAT TRADING (with business address at Unit 2, Matic Building, National Highway, Canlalay, Bi?an City, Laguna or 2915 Calia Street, Elvinda Village, San Pedro City, Laguna) MERMELINDA C. DELA CRUZ Room 437, 4th Floor, Regina Building, Escolta, Manila (-ALL AT LARGE)-

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY SECOND DIVISION PEOPLE OF THE PHILIPPINES, CTA CRIM. CASE NO. 0-1183 Plaintiff, For: Violation of Section 3602, in relation to Section 2503 of the -versus- Tariff and Customs Code of the Philippines (TCCP), as amended ROLANDO A. CUEVAS, Owner/Proprietor of MONACAT TRADING (with business address at Unit 2, Matic Members: Building, National Highway, Canlalay, Bifian City, Laguna or RINGPIS-LIBAN, Chairperson, 2915 Calia Street, Elvinda Village, San MODESTO-SAN PEDRO, and Pedro City, Laguna) FERRER-FLORES, JJ. MERMELINDA C. DELA CRUZ Room 437, 4th Floor, Regina Building, Escolta, Manila Promulgated: (All at Large), Accused. JU!\i [i ___ _ �__ x--------------------------------------------- J~~ r~_ X RESOLUTION On July 10, 2024, the prosecution filed the Information dated June 28, 2022 against herein accused, ROLANDO A. CUEVAS and MERMELINDA C. DELACRUZ, for violation of Section 3602 in relation to Section 2503 of the Tariff and Customs Code of the Philippines, as amended, allegedly committed as follows: On or about 24 July 2015, at the Port ofBatangas, Philippines, and within the jurisdiction of this Honorable Court, the above-named accused, ROLANDO A. CUEVAS and MERMELINDA C. DELA CRUZ, owner/proprietor and manager of Monacat Trading, respectively, with evident intent to defraud the Government ofthe Republic of the Philippines through the importation of luxury vehicles into this country, did then and there, willfully and unlawfully, conspiring and confederating with one another, by means of fraudulent practice, knowingly commit misdeclaration

RESOLUTION CTA CRIM. CASE NO. 0-1183 in the description of goods by means of false statements and information, that is: Monacat Trading, through accused, in its submission of false and fraudulent invoice and declaration of one (1) unit of a brand new 2015 silver Toyota Prado with Chassis No. JTEBH3FJ705083427 in container van number MSKU2285042 covered by Bill of Lading No. 953754829A with Invoice and Packing List No. HPATL-754832-15 under Import Entry No. C-6398 that arrived from Dubai, UAE, with taxes and duties amounting to One Million Four Hundred Ten Thousand Two Hundred Forty Pesos (P 1,410,240.00), exclusive of charges and penalties, but was nonetheless found to contain one (1) unit of a brand new 2015 Toyota Prado, a misdeclaration and gross undervaluation of more than thirty-percent (30%) of the imported article, to the damage and prejudice of the government. CONTRARY TO LAW. Legaspina Uayan Josol Alparaque filed a Formal Entry ofAppearance on September 20, 2024 as counsel for the accused Dela Cruz. Said counsel, however, failed to file a soft copy of the same pursuant to En Bane Resolution No. 8-2024. 1 On December 13, 2024, the Court directed the prosecution to submit the original or certified true copies ofthe Resolution, Investigation Data Form, Referral Letter, and Complaint-Affidavit, as well as to submit the annexes referred to in the Complaint-Affidavit of Alexander D.G. Ugay and Doy 0. De Castro. The Court further directed the counsel of accused Dela Cruz to comply with En Bane Resolution No. 8-2024.2 Legaspina Uayan Josol Alparaque filed the soft copy of its Formal Entry of Appearance on January 8, 2025 in compliance with En Bane Resolution No. 8-2024.3 A review of the records of the case shows that the prosecution received on December 26, 20244 the Court's Resolution dated December 13, 2024. Counting five days therefrom, the prosecution should have filed the said annexes on January 2, 2025.5 Despite notice, however, the prosecution has failed to comply with the same.6 The Court shall now determine whether there is existence of reasonable certainty of conviction based on the documents submitted. Records Verification dated September 25, 2024, Docket, p. 70. Docket, pp. 77 to 80. Docket, p. 81. 4 Notice of Resolution dated December 13, 2024, Docket, p. 76. Considering that December 31, 2024 and January 1, 2025 are declared Holidays, the next business day is January 2, 2025. Records Verification dated January 22, 2025, Docket.

RESOLUTION CTA CRIM. CASE NO. 0-1183 Page 3 of4 Pursuant to Section 4 of Rule 9 of the 2005 Revised Rules of the Court of Tax Appeals (RRCTA), as amended/ the Court shall determine the existence or non-existence of probable cause. Corollary thereto, the prosecution submitted the original/certified true cop1es of the following supporting documents for the examination of the Court: 1. Resolution dated June 28, 2022, signed by Assistant State Prosecutor Attorney Christine Fatima V. Estepa, recommended by Senior Deputy State Prosecutor Miguel F. Guido, Jr. and approved by Prosecutor General Benedicta A. Malcontento; 2. Investigation Data Form with NPS Docket No. XVI-INV- 15J-00377; 3. Referral Letter dated October 9, 2015 ofthe Commissioner of Customs; and, 4. Complaint-Affidavit of Alexander D.G. Ugay and Doy 0. De Castro dated October 9, 2015. In the Resolution dated December 13, 2025, the Court noted that the Investigation Data Form, Referral Letter, and Complaint-Affidavit are mere photocopies of the certified true copies. Furthermore, the Court noted that the prosecution failed to attach the original or certified true copies of the annexes referred to in the complaint-affidavit. Enshrined in Section 2, Article III8 of our Constitution is the inviolable right of the people to be secure in their persons, properties and effects against unreasonable searches and seizures and that no search warrant or warrant of arrest shall issue except upon finding of probable cause. Upon filing of an information in court, trial court judges9 must determine the existence or non-existence of probable cause based on their SEC. 4. Warrant ofarrest. -Within ten days from the filing of the information, the Division of the Court to which the case was raffled shall evaluate the resolution of the public prosecutor and its supporting evidence. The Division may immediately dismiss the case if it finds that the evidence on record clearly fails to establish probable cause. If the Division finds probable cause, it shall issue a warrant of arrest signed by the Chairman of the Division. In case of doubt on the existence of probable cause, the Division may order the prosecutor to present additional evidence, ex parte, within five days from notice. Section 2. The right of the people to be secure in their persons, houses, papers, and effects against unreasonable searches and seizures of whatever nature and for any purpose shall be inviolable, and no search warrant or warrant of arrest shall issue except upon probable cause to be determined personally by the judge after examination under oath or affirmation of the complainant and the witnesses he may produce, and particularly describing the place to be searched and the persons or things to be seized. 9 In this case, Justices.

RESOLUTION CTA CRIM. CASE NO. 0-1183 Page 4 of4 personal evaluation of the prosecutor's report and its supporting documents. They may dismiss the case, issue an arrest warrant, or require the submission of additional evidence. 10 Probable cause for the purpose of issuing a warrant of arrest pertains to facts and circumstances which would lead a reasonably discreet and prudent person to believe that an offense has been committed by the person sought to be arrested. 11 After a careful consideration of the allegations in the Information and personally examining and evaluating the supporting documents submitted, without the annexes directed by the Court to be submitted by the prosecution, the Court finds the supporting documents on record insufficient to establish a prima facie case against the accused. WHEREFORE, premises considered, the instant Information 1s DISMISSED without prejudice. SO ORDERED. ~. ~ ....-'1 '---- MA. BELEN M. RINGPIS-LIBAN Associate Justice I MARIA ROWF]NA . hssoct C~~~~ES Associate Justice 10 Maza vs. Turla, G.R. No. 187094, 15 February 2017. 11 Relampagos vs. Sandiganbayan (Second Division), G.R. No. 235480,27 January 2021.