CTA Case No. O-25 (Resolution)

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY FIRST DIVISION PEOPLE OF THE PHILIPPINES, C.T.A. CRIMINAL Plaintiff, CASE NO. 0-025 For: Violation of Sec. 3602 in relation to Sec. 2503 and 2530, Tariff and Custom s Code of the Philippines, as amended -ve rs us- Members: ACOSTA, P.J. BAUTISTA, and CASANOVA, JJ. RANDY DE LEON, ARCELI F. MAGDALEN O, Prom ul gated: AND MARIE GRACE QUINTO, .OCT 1 7 2006 I ~: (0 Pf'v1 Accused. X--------------------------------------------------------------------------------------------------- RESOLUTION The Court of Tax Appeals Fi rst Division, via a Reso lution dated September 13, 2006, ordered State Prosecutor Bernardo L. Parico to submit, among others, proof that the filin g of criminal case against the accused is with the written approval or authori zati on of the Commi ssioner of Customs fo r Deputy Commi ssioner Alexa nder Areva lo to fi le thi s case. On October I0, 2006, State Prosec utor Bernardo L. Parico fil ed a Manifestati on/Compli ance in fulfi ll ment of thi s Court' s September 13, 2006 Reso luti on, attac hing thereto, among others, a copy of the " Referral fo r preliminary investigation dated December 2, 2005 from OIC and Deputy Comm iss ioner Alexander M. Arevalo, authori zing the Hon. Jovencito R. Zuf\o, Chief State Prosecutor, to fi le the above-captioned case before the proper court." The sa id

RESOLUT ION CTA CRIM INAL CASE No. 0-025 Page 2 of2 Referral for Prelim inary Investigation is the same docum ent previously fi led wi th thi s Court and whi ch the Court deemed insuffi cient to sati sfy the spec ifi c requirement of Section 2401 of the Tariff and Customs Code of the Philippin es of written approva l or authori za ti on of the Commi ss ioner of Customs for fi ling in Court of civil or crimi na l acti ons. WHEREFORE, for fa ilure of State Prosecuto r Bern ard o L. Pari co to comp ly with the order to subm it to thi s Court proof that the fi ling of crimin al case aga in st the accused is with the written approval or authori zation of the Commi ss ioner of Customs, the case is hereby DISMISSED WITHOUT PREJUDICE to its re-filing upon presentati on of sa id written approval or auth orizati on of the Commi ss ioner of Customs for Deputy Commi ss ioner Alexander Areva lo to fi le the present case. SO ORDERED. L-u.. c.~ ERNESTO D. ACOSTA Pres idin g Ju stice CAESA~ASANOVA Assoc iate Justi ce