CTA Case No. 1560 (Decision)

� ::o 42

~ I CI 101 .... C! C SE O. 15' 0 2 ;. 43-

'� ' '' .' ..,. I ' D� Ciui0..1 - 1 56 > Ct . CASE ' � 3 f th ov r , pu lie ets o 11:;~>t, no � ::.t.t standing th Jt*O 1 of i 1 bort on P.res_d nt 'Oi" ne Phili Pi>1n:'!>s . proc t 1 r"'"' ' J (, Janu r , 1; 65, p t t on -r fil d ith hi Ccur hi p ti 1 n fo r vi w. ..pon motj on of �~ olicito C ne 1, t ' Cour in i r oluti � t une 22, 1965t M. -� th PP al f eti� � � opinio t1o r to l k of' 3 p t ha ra1 in l al1. 1 t tio or 1 to 0- ha alr adt o1e ta '' 4 Ll

... .. - . ' ' .I o. 1S60 co� t n t o pr viou t Sup e O.our r~v re d our d c~.. � o � ana ol ~ 4 tha: th1s Cour j r1 1et1on to t~rtain pe i- ti 's �PP l on th fol owin o . ds �� 19597, July 8� , . B. . o .. 45

'' -..,, .--'t J ( l: ( / --~ ' IIi J.. ��r ... ~ ..... ) ., ~:.t,' ,4.1��:� ... �r- ' ' . If' ':'f. t '� ' X X 'I ct t -~� t aUt 1m- cog- proc - I' '' 46

'�I !' \!r. '' ' . ' ;,. .. D ,Cl ION .... CT. CASJ 0� 1560 6 In line w1th t f~e o1 pi ion ot the o tt W l'ein pNl �. �. ! on ti m r1t , bU: bav to co.ntin s lvea to u thos tt rs which tll1 Cou!'t ( th Supr e Co } 1 d f d aid &�" rh to thia Court, petitioner ile an a t1 ~on tor r vi w to inclu Con ol1d t d Tob o Indu t 1ea ot the Phil1pp1n � s part1- epond t � ! � p n 1 l is u r 1 t 0 � al dit or h d c1s1o ot t CoU tor of Cu to s ot 1 11_ ot tbe C.,.._,.~.,.sion r o Cu..s- toms ordering th forfeiture and sal � of the to coo 1n qu t1o � Th correctn sa nd v Udity of th d c1 on or Coll otat of Cu o is on ee ound , viz.t fir tly , it 1 th t 4 t 1o r w not given c anc o d; secondly, b fore t seiz U'e proc edin w in titut au or C t s cq ir d �juri d1ot1on ov r th tob cc ; d, thirdly, t aid to ec ia ot ub ct o forf itur o u t w l ga~ 1 port und ~ alid lie n ~s. 'the record sho that p t1t1o.n as 1ve a not e of heari in Seizur I dontU'1 t1on n � 6669 (re th 600 o sh ds of Vir n a l at tobacco) h on the t o t h 1n toner til 47

' ' ~� -' '!-< <' ... '/ ' < '' ~ " .. , � 15� ~ �\ r' 7 ,..:, . '� f,' I-< ~ ,...,� ':- I J 0d t, ch w ot ,- 0e 1 r 01 a fo 1� ar t tt r1 d ti 1l t or ot 0 or 1"10 f r c ly t , �I r 10 r n hi on t n t- ,. 48

- )~ \ ... " ( ( .� cont t� t 1 izu p 0 is i. ... t 0 on t ~- 1 r 10 0 rt r th 1 ~ e or Cj, ~"us tom to z u 1 w rra t for t .. i.., r d d n .LOn cf . id to c o, l'lCt yet 01erloo ... tL .x r s Qj of of t ~ if1' Cu to 0 s t:. nalty 0 or� tur on ny r icle 1 t c ... tte p d t port ' c v . 1 tio~ 0 t w 1 A. n ce. ar;v t at t e � ort� .tion ot� n rticJ be 1 t to j f s-1zu ('j 0' iture is t� t t l!' ly tt t j Cus..,, t1 i �j tn o rc- X OI tL tobtCC ql .. t 0 aft.r 't;... val :. 49 ''

'. ',- ' '', ' DECI 1011 .... o. 1,60 CT CASB 9 � I' h 0 Of la . n t con: r t e ons1 t ly . ht t or t P. 0 ceo h au e of a llet �"�' .4, L/ ."/ ./'"' ... 1� r � t d t 1t b7 re aon of the �.& to b1 to 01" . b I / � �~ u 11 8 � ' ';,.1' h:,.~ .. f, \ If' t ti io r 1 " . 1 ' '�; . �;'f>i!l'.,.:> ) t I '\ no 1-t e 1 t1 1 n t1 u t til'a � cu to duti � and o � ue Q t e \l.l' 11' tQ uat � a, rg � o a t � only o f t 1n favor ot t To sta t OJ;" 1 ) 1 it a urd1 1 � ..: ' ~ On b. r ot gal.i 0 art 1 sue, h. no pow to r 1 w, r 0 � 'l'his itt one o thoa 1m n,r fra1n c1 in c lo r t ' n ' her - f o no f 1 f e t a di.ff r � n, t l in the pl' an h1 t vy � tob ooo w ich cl re b:y t g t0 ita ort d. I' s ha. ,. ta tL the 1 ot p Court of 1 11t 1 I ( yon l ia v . Co ax p al , � � ' - .. ... . ~ i: 50 ..t

I ~. " � ' ,, \ �� I ' .- ''.\1' � '<I'! I ,, I cI .. o. t 0 , 10 o. ,.1 ) to t e f!f"te t t t tb op1 .t.on tr� al. oo � h lle 1 /' xpr ot impo.rt 0 I ntally 1, d fort � r a o t 1s � o r op t i u ton or Ju � l the ill t ..r. () thi ' ' 8 ~ nn ~ I, - pr c I: I t inf. n ot t t e 111 g litr o i tl 1 re;J.y in :td n 1 butt juris ic 0 o:r th Cour or ~il" In- �.- s an o:f nil iV r custo cas s volv ng s 1 ur nd tor� � ture of rtiel i po ted in viol 1on ot Cu ' w � l ' bell e, ho ev t . t 1d cid nt 1" pinion arld d cision on t ' 1 g l!ty ot h 1 o.r tio not 1 v 11 a d t c tv� t d 1.s1 hw issu or juri d� ction. 1 h v carer ll:,r revi�wed th! d ciaio o t s. pr m Court 1 .1 arcelo c se d r d th dec! ion dwelt 1nl;r on th is u 'l!lh �her or 0 toba co import tion in ue tio w fJ 1 1, w 1 e t jur1sd ctio 1 1 a w s bar 1 touche in t op ing t t ent nd it di po 1t1ve porti or h cision. Th te e of h 1S ue s fo in th or t dec1 ion r ad a I 51 .~

., �- ..1 _., .. . ,. ,, ' ~ "< . ,'.., &OISION- ,, CTA �CA O. r560 ... ' 11 0l 8 � s ua c1 1on ta 1 hia ~I 0 ion is o 1 s to h.a th 3 dg n ot t p our d c ar1 t aid tob ceo importation 1ll al s ot me ly 1 ei ental in tb.e a n e that it as � rial, tmp rtin nt, or c sary in h ot h 1 1t t !a t. t 1 l tom 0 d cis1on t t th opi ion 1 re r o t � j r s- ,, t.� 52 .... \ ~1 '

- .. .' 12 \ of t . e .rt ot 1 �s ." .�' �'. ~ '� �1ct1 redie.a�� \ � op1nio. ha t port ion . p � Co r�t ren r a d! 1o on ill gality ot 1i ' .b ni d .� w ot, t ' p eon t .1 \ t, 1n ita ei cu t e ot nu ry ft. 19t>?, vr.r ly de lard ~hat � upon t 1" wbi 1t d r t~ inct low th r ur r sol tions 4 ny!ns he s 1 ot1on to~ reeo e.r tion . 53

"' 'i i,' ~~ c . no. DBCl IO I .. , 560 CTI~ ~ ~ 13 ., '.'. t,t' '� al. vs. 1.}, an J. � "~n c se 195 7 (Ces r Cl1 aco, etc., ct al. vs . hen . Manual P. Bar lon , t al. ) , the ani~ea a- tion of r pond nt Auyon� l an pr ing '' (t) h1 o io of Oet er 12, 1962 be consid r d; nd (2) t ha t 'reh$ ring b� ord r ed w r in your re� s o~d n w111 be Nivsn ~nether oppor- un1ty to addue dditio al e id o 41 . � � 1 l is D ~ ~.: 1 ��, ( B !:elution d ted ov. 1.. , 1962.) W wDuld lik to dr w t ntion o tb r s- olutioa on t s cond nd h1r mo ions for r � eon ider t:lon. l is $tated thErein that the n1 1 or s i ot1on 1 {j.nB+� In eff' ct, upr rne Cout said t t i s dec:! ion 1 fin nd ' ' no t ref'or b reo ned. To what d oi- sio dQ 'th r s lu io r rer bei g con id ed final? _ Cert inly, it could ot refer solely o the dec! ion. Court of Fi.r t Inst c of M 1la 1 ou t on was �� i dietio ver b use h ques� ot :rais d 1 t otions for reconsiders- ion. It t h v r terr d al o to de ind- t e so.id tobacco importation ill9gal. Wh�n t , &u r e Court d clar d that its d c1a1on - ready final, it s1 pl1 n� ju t tha , wh1 h 1 to say that_it 1 1rre o~ble. .nd yet p ti ion r w ld ant u to d alar that � 1d d c1 ion ot Su r e Co rt baa o indin~r toree n a e l!is- :�' . 54

'<' r, ... _ / '}J - ~. }t �,-�� I '.:-?,.,. t>ECISIOI ... . C'fA CASE 10. 1;60 -. \ : .... "',1:1 ~"'~' :regarded for havi ., been rendered "!acid n'b llY�" � e refuse to tr �d on f'orbidd .n grou.n:u. 1 �' ' or q .1, it not mo e, a1gn1U c 1 t deeis1on 1!1 the ca. c se. (t.R. No. L-2t389t Jul.F 171 1964, �1U~~~ � In clear and unamb1guoul lan&nal , he Supreme Court saidt ttttwrt il, DSl g}l~I$~Qtl that the importation or th tobacco leaf' 1n qnestion was 12lega~, ha ing b en _de in ol ar v1olation of the ~11cy eonta1ne in Re public Acts Nos. 698 end 11~. To th1s effect is the eci- sion ot tllis Court in Cllmaoo vs. Judge rcclona, t al., G.R. No. t ...19597 (JulJ 31, 1962). ~h tobacco, thar$- fore, 1 subJect to forfeitu.r in ac� co~dance witn Section 2;30(f) or th 1 Judge of � be Cour of Firat Instance u chided ror reftlsin to pplT a doctr1n laid down by t Sup Cour't i nifaan.oJtuhdegr eeoars e. Said the . Su ~ Courtt �� ow, a Court lo r f ela, in the fulfill..ment of: hi ission of deciding . cas$ , that th application of a doctrine promulg ted by this Superiority 1s �gainst his w 1 of reasoning, or against his � onscience, h may state hoier opinion on the matter, but .ratb.er tha.n d!sposin tb caa in coordan4 with his parson 1 view� he must ,f irst think that i ia his duty to app4,y t $ law as int �r- pret by the Highest Co\U't of the Lan4, and that any c:te 1 t o f~ a princ1pl lnid down by the l.&tt r would uo voidably cau e, as a sequel, uonecetute.ry 1 - ' ' Acondnv:ue�nide nces, delays d xpenses to the litigante. spite of wb.atl is here said a Judge, b;r dali- ea e or cute qualms of oonsc1eno , . still b lie s t t h . .nnot follow Our rttlinga, then he ba no o be , lternat1ve th n to plac himself' in tb po it1on ehat h Jueoan properlJ avoid tb duty of hav1n c . co . ) , r nd en on the case conoe.rned ( t. 9 r � h baa only o l"l l way to do that.� C P � � '; Sw:anstonJoJ1t 101t- Phil. 5S1.} It is rue tha this opinion w1.thout a di. s nt!ng vot J but it woul.d II too r1slq to peculate on t .o s1b111ty that t Supr~ Court might oh nee ita opinion. 'We may lso stat ~hat the instant case presents a ore rious and d!!f cult problem. Tb Court of Tx p 1 l1 b 1ng sk not r ly to adp1pslr7gaarda1rr �� pr1or rul1n of he Supreme Court an t~ t ule tn a .. ot r are here being urged to r verse t'1 1 dee1s1on \1d Court 1n t ';, 55 '

~� I! 1 ',.,� �. I, .' ,, '' ~ I, C AClCIAOS!lf-o. 1500 Thi op1n1on. or th reatfi t-e lona oa e, s �" Ci�� t on or its dea1 ion 1n io lly th e olutio on th~ on a t :trd . mo .o s fo r consid r t1o el r1 ;) 81 d o1a1on a alr � y t1 1 r f 1n ore be same� lf", as � by tb p COt.trt in 1 64, t &r ta a mo e qu stton to the !Uegalit ot the f. 1 in iat ot 1 io ht 1 1 1 of a t pre� tnce her i now no que tioo that th a1 . o acco l at 1 portation d b p ti oner 1 l:L l; t t z ~ d in he off! ot th oll~ctor of r ri d that t Coll otor f 0 l tO! b~ pO"w �r to is ue a a~rant ot detent oo d seiz e ot n article imported in viol tion of C1 to s La b for ita 1 porta ion 1 n of u uti s an ot t" xc cno g , t r c b o u .tio as o l g 11ty ,3n co r~ctness ~f th deeisioa ot tw Colleoto of Custom,s order:tng tn torr iture and al . r sa1 to ceo. I to lowa that there n .t 1 ion n: 1962. i' :� 56

"'� ,, !, �' llBCI ION .... o. 1560 \ CT. CASE t6 also no qu t1on to th cot ec n . s an , Yalldit7 ot ec1s1.o ot the Cotnmis on r of Cu to � us- , taia1ag e 14 dec11oll of tbe Coll�ctor or Cu. toma. !here .. ems to b some 11 r1t i the eonten ton t th � c a1on t Supr � ourt on le al1tT.� f aid po t tion was re juri cttct1on b ua th _ uri io ion ot said. Cotll' pp llate � 1n wbich case: aid dec1.�1oa W�ld b mall a vo14. tt 1JT r t , t - Supr Court bad o Jurisd1e io to pas o the 1 gal1 y �of th s bj ot po.rta io t t time 1t e14e h E rcelon c ec use t . Ol'tl.y qu at1on b ror . 1t tn aa1d cuti ra- r . procfH!t11n.a w s "'hathe:r o.t ot Judge &roe�lo.n� had jur1 sdicttoo to ord~.r the Collector of Custom$ to r-eleas tbe ub- ~ee import tion. To underscore tbe pc1nt, 1t ia p rtinent to :1 1ft lf Judge Bare lo a re !ding ud e ot Court ot Fir Ipst ne di not hav th power to h nd rmin t e c s , do s it not n o s .r1l.y f'ollow h �so did nat h the pc�t.r r 1: o pass Ul)on th _ l()g litt or illegality ot th bj o 1 :pct~t t1o.n s1 ply b oaus th$ exclusive pl'imUT juri: dict1o of th Collector of Custom on uoh portat!on ust and ~ad to be r s c e ? Obv1ously, J dg B�r- celon did not ve s ch power at the t1 the ea� ~ li brough h1 , or at any other till tor that tt r. d since Judge B r alona 14 ot t pow r to he r nd d ermin the cas , ueh lc s the po r to ass upon th 1 gality ot the 1 por tion, by what r1gb.t did the Supreme Court deel.are a.t that time that the 1 portat1on was 1'llegQl? D14 the m1�� .ta a k nt th � pet1t1_on r in br1ng1nc a an- :us ro e41ng � 1n n Court of' FtJtst p t o� r nil� a Ims an t pre llen e by certtor 1 t jud � etua idi.n Supr tio ns confer juri 1ct1on upon ltihtr Court to rul on 1t� ill.e a 57

�' .., ' DEC! IO C~ CASE 0, 1560 17 - tb. Did ' ""!"1 '"' '.�\, t . ~~ J l I ,,1 �� '' � But, n th oor ectn s ot: p t1 ioner' t ory, � it 1 b ask Whoi t de .rmine wbeth or ot h Sup.r Cour exceeded 1 s juJifia4iction in a ., p rt1 l r- c s (1. t al*C lo an r c s )? Sur 11, n t the Conr of fax Ap l � it ny l's;;"'II,IJ...., e.xi ta, re ed.7 llel l wher � nrortunat ly, v a ot lt-$1' ot law OJ' o any rov1 ion ot Con t1tut1o provi in tor such a conting n � Th � deQ!sion o r sp dent Coll ctor ot Cus o �nd Oo i at.on r ot C st s are ass 11 on be 1roun tlul ldi th h !aport \ion 1 111 g 1 is ',, I a b1 uou us c :ton 2307 ot th 'faritt and Cu to Co4e r cogn1 o (2) 1nds of illegalitY .. 58

". .� '_'( f .- ... , � 1S60 ;\ 8 not 41st1~ b. z � t t a.rtl lea � bl ot o seizure an4 for- ,,. . � - Law ar l �81 1 � 'r l tt 11 an 0 ion." (See ' t .) 6 w. oh oea ot n 12, p t 1 n to,. v:t w.) rt '1 � w1 h t t t tiel bj unde La:w are cla �1t1� 1 to , ic obi:Pi 1 an (2) e r lati 11 rob1b1 d, 1. � � hoa to t 1 po.r a ion ot w� ch rrect 1 � article ubJect o ro - � e ect1 25"30 t b Tar1ft c� � Co -~.) I he ri or POl' 0 ' r1 or l!v: a po d tiel hi 1� th 0 se1 ur La II' � tort 1tur proc 1 g 'W1d r Cfusto by s ' T itt � 230? ot i n � 2301 2307, 2601 2609, T !ft 59

,.I < CIS%0 ... r. CT . C1SS o. 1;'60 19 '� s c ion 2301 utn riz~ t Coll ctor ot Cu - t , rter 1s u oc ot the ~ r.r-ant ot d t~ntion and efor h ing of t � iz r case, t aurr nd e prop rty to t ow r tor l sit e upo t tiling or ut an ount�' to :' . 6 0

' I �' ' '' .. ' r xe by th Coll e or, eon41t1o d for t p& ent ot t 0 rtie.'L � 1nelud1 s ile h 1 J?$ndin at'� n in tb of the Coll e or of Cu&tOliS 0 1n ll otflc ot t c 1s :to r ot Cu to s, 1 0 s ot 1 fr h ec:i ion or th for r, the pro ;pty seized ay l1kew:ls sttt'r nd red to the 1 or et' nd r ~ ction 2307 u on pay �nt by tb 1 tt or the ~~~.....-w=-=--oa of' the prop ~t,, in ~b1ob case t � eiz proc din s 11 eon 1 r t � all lia ility w ic mey r i&h , ttaeb to th property by virtu of the oftens which ~ wa _ b oeo sion ot th 1 ure and 11 11 bility 1gh h v e 1ncurr.ed under any bond 1 �n by th own"r or nt in re pee to such roper'1 a 11 th r upon be de o b discharged.� ( I 1 to no ad th Section 2301 .retera o e es r an 1m orter may s our t e r 1 se of r 1 1 under s izur ' upon h of a n to an tee th art1ol - tin lly declar t rf it d!' In ot r ord , th rel a under bond of' the article un er eetton 2301 is without prejudic o t on 1 nation ot th ei81lre pro iog �~ On h o h r , c~ ion 2307 r rers to case where or.ter admits the 11 bil ty t tiele ror rorfeitur an t py ~~.....,~....w;wu.. . ot uch rticl by i~ 61

� I .' \. CISlON- C C SE o. 1560 1 v y ot e io � Tb1s 1 so eause, upon tor- ~ �� ~ \�' -~"~-~-- ' � 11- ... t it , the onl r ht v ilabl to t importe~ 1 he r1 ht to repurcl1ase th r i'cl t 1 ta appl"'al I alu � oth the ri t of t import r � o aecur rel a t t rt1 le nder n pul'tuant to S ctio .2301 j_ght t r d ption under e t1on 2307 canno xeroi d with e&pect to an ticle ot ob1b1 1 portation or, if t articl is ot ot oh1b1t d 1 o ta ion, where t d liv f1 of a ch articl o th 1 porter wo 1 be cot1trary te law. ) h r 1 no vi nc ot record to show tha exerc1a d o� tt pt o exerci e ot e ri b' . tfor n port r und Se ttons 301 d 230? or the aritt an Cu t Code. All hat h ough wa t e r lea of th tobac 1n quee ion u on p n ot t th reo o use of nis insi tence t t porta- tio e in ccor nc witb law. 1 t any rat , � � it 0 g th le � of i to c f 11 be_n fo it appr or b a.r1ng p ic , it is � d n ths auld not ha: CQUSe the ry or a1 o 1m would cont ary to 1 w. Th ha lr 'f eol r in t ,. elon ea t 1 ion r w no q lift the i por-ta 1o ot said ob co 1 at . her for , 11 r to 1 e "Ura n . 1 1o for Rel " ar h c1~., f�967�, f!led b�y co n el for 1t1onar, P� 455, ') :�� 62

-, ')., �t,', '> '' .' " ~ _, r D.CISIO - /. ' ' OT CAS, NO. 15'60 11 of 1 . t b eo, by 1 y o r de ption, wou1 on r ry to law. I 1.:> uite plain t t the failure t r $ponden to d tb s id tob coo a ,' srticl hicb 1s mrcly qualifiedly prob1b1te baa o dv rs ly f ct d tn substan 1ve 1 ht oc p ti- io r. ' '' l r dy d o, th _oll tor o Cu$t � . 1 . or ri.n th torr 1 u or th ob coo in qu stion also ordered that t 1e same sold at public auotio 1 . . tea of it d s .r 1 tion by burni ,. The said to c ually old to the Cons 11 t Toba o I ies of th l1pp1n , er 1on ttuee 1ooa the 1 galit)' of t , ou 1nly., that the sal ' a ade without ! ubl1c bid 1n ; t t tbe 1 tt e Tob oo I strie a r &g d n re- rl" J a �t th lli g pric is gro - ly d.quate. It is l ~ . t r hat one who h no right or int -rest 1 . he pro rty sold ha no righ or person- 1 1 to q es io the le ali y f th s le. P t1- � no righ or nt re in th , � o ceo 1 q a 1on n t e le ther or would no , thEr tore, d er ly aff o hi � To quote tr tb ec1sion in h ea e 1 ...,....,..... !' 63

r '' 'I n CISlOB - C C SE lfO. 1560 23 C1 11 C e o. 53 74 w Clo a .. Th sn1z tte pro in t l'en by th CorolltesctoJur roifs' u tb exe 1ae 1 io 'ln o.f tn~ .cuetome! l w (:.cc.s. 2205 and 25301 riff n Cust Code.). " 11 x lot ., � ev r f to ot aU eo or ' 0t t ' r. t t r cord nd he ev1 nc by t p rt1ee, w r conrtnced th t th l s re . lar . � the 1 ' e1 pro rty,, oth r than con r - ,, ' ; Which 8 o r rr 1 ur hall ol , .' o , upo ' r � or th o.t d llecta~ o he por, h r p~rty n qu 8 ton is found (S c � 2601-26.02, Tar1rr nd Customs Cod ) � T e p opet'ty sh, 11 b sold at nub11 snct1 on a t e ays � notiee eon$ - c ou ly o ed at h a ot e d ~rti r.: t ll th c 11 r vi n a ticular .as } (s~e . 2 0 ' .. 1 .). nd 1 tb ease of r1 1 attiel a, s c- t1o 260? Pl'OV1d �� , 64

tIi ..t;. ' ' - -' t~ "' �' \,.. ,� ' ' '' . ,, '' - J) ISIO c~ c SE � 1560 h to ceo in u tlon v public auction to th l.1i ha t i d , a!t�r du publication . T tob ceo was sold o the Consol1dat d Tobaoeo lndua rie of th Phil pp1 or 11 $00,000 aft r co pl nc ith r uir ent� cr R p lie Ac o. 1194. ain, t q o e f'rom t . 1 deo1 1 n in e ro cas : , 65

.I ,. \ '' )~ j' I DBC. SION .. CfA CASB 10. 1"0 conl1t!ons ot the law. Fo.r thte purpo1ut, said Coll ctor or ated a Bpecu1 Bid.df.nl� Committ� to tmplernent the d:eoia1on ant to :take eha~ge of the aale at pub11.o auction Gf' tbl\ tobacco in qa �Uon. �1N()t1 ce or the sal waa according- -(lAYnpntetxb11�cs�b a .a.nd .adve.rttse to the blio of Pet1t1onL~ . At be auction sale there w~re on11 two lli4<1eJNkl, the J"eln 1nte.rvenor Couol1date4 fob eco I.nduatries of the Philtpptnes (O!IP), Inc �. and the Phillppin Associated Re- sources. Tll forme wa.s deol� red �� 'tbe qu.al1tie4 b�idd~ (as per notice o it by t .he Collector on June 1, 1963), eo 1t .I u . 1tted its bid in vr1t1ng. (Annex ''E' t C'liP' s: Petition tor Interv-ention.) 1'h C!'IP 's bid w s tct~ ta1 ,So0f0C1ottolotOa nd was. pp.rove4 by tb tor � on � Collec ��o� June ette r2t6t1h196ao3mp<~aan1ex~aid t1 h Ib td.� ).. fh. re- a ot , _ balanc ,-oo, ,,-oo-. ooo to complete th . prie ot 1'1 000 \its Clepos1t iotfsflt1a,v0o00rJ10. 0 0 bav1n been r d1te4 1 ' App rentlr, to pr elude anT doubt aa to the regularity of the sate, the Collector �Of Cu tom , o June 11, 1963, sought th advice ot the Secretary ot Finance, and the latter refer.f'eCl the matte!' to tb Secretary o:f Juatio , vho, t hat !m , was the Chairman ot th Cabinet Committee on .Public Biddlng or Tobaco. !nan indorsement d t JMe 21t, 1963, s.ign .d by th s retary ot Justice nd all the- lJ!embers of th said Cabin t COJnll11 t e , . t .e $ale was approvtul~ ~he 1ndo.rsemen.t or tbe Cab1ne � Comndtt-ee was trans... � m1t . ed to tb Secret ry ot Pinene and th Co - stoner or Customs, who 1n.formed the Colla tor or Cu - tom or such pp.t-ov~l (See E bs . ttE"., npn nd .un*', .. CTIP, :pp.. 205'-211, C'f R'lco:.td ) � \fhen, therefore, th I ' I

' f. .- J l . . .,�.,. ~ '' ~ \' I - ., ,I ' 26 Collec, or ot Ousta � pProv a, on Jnn 26, 196 t ~ re a 1 n o:f t ~ cial ll.i ding ollllll1t o c pt ot Con oli t ~ b coo I du& ~~ a � ot h� . h111 pitt ., his tio p oval I. sioner or Custo 't cr tarr ot c in t ommitt t, sp1r d hie Ue th c / to c rt his 1 d. en. the Collector of Customs rd red t or the to eeo to Consolidated Tobaec In.., du nil1pp1 e , the Co on r nter� t 1ne 4oub o t r g 1 r1ty ot h d 11 ry, 1 hou ueb d liv ry s d tt r prior con1ult - '� Solicitor G n ral. A co , saqu~no th$ c 111. aion r so gh o nullity the aetu tiona ()f th Coll cto f Cu 1n r ~at' t the delivery _.. ot aid tob 1 ' with t Co rt o ,.on to � 1 th y r and th Collector to retu n th � _m to th ur au or Ou tom � 1b!a ot1,.o w~.a~ denied by this Cour on th ron that is no th proper h r in ontrovers1 n he mm1Bs1 r an tn Coll otor of Cus s y vent11 te � Th rea�t r, t .ne C 1ss:t ner tiled t cas witn the Court of Fir t Inetanoe of Mantl wh,.oh w s 1 ter dl a d t th 1n t n of he C� is 1 n r s lf. b re so g1 en tor ct1 ot he Co - ntis ion ~ 1n t tut1n t court a uta 1 tty t qu.e. t:lon of ho tween th Comm1ss1o r 67

'' ' r I. '' I. ECI tOI � CTA CA BO_. 15'60 d -~~h C ll cto.r ot: Cu to s ha ' .. u hol'i y to r lea� the to acco n ti u to twt , r, and � bat after turthe.r coo 14 a to.n t~ Co - � � 1ion�r concurr ci 1 tb ction t �k n 01 the C 1- �. l cto .( e 4h. 3t s ., p � 66 6?0, CT cords~ . ' er 1 th r o.r t no que tion 0 !{!' mtty of 1 t a le. uppo d g.ros , ( uch has been s id bo t t e of the pr tor which the 0 ceo to t C olid t � To � c o Ind t 1 s ot the P - p 1 $� P 1 ion.r c1a1ma t t 1 v u of 7' ooo, 000 but r t1o of the r cords show that en th� to cec rriv 4 in t Pbilippin~s , p ti ion r f l n tid v:l t an4 o- Invoi iving the 1 voi t o ceo .u 102,453 d alu , tor tax oa� , of �22? t 7 �( ~ p & 6 , V l. 1, Cu t cor ' ' lso ort Entrt n Intern l Re $.DU laration, 36C, 1d.) .. ar t � lo s a to r p t1t1on r' do r t o 1 t tb. 0 co s of ~~227 , 675J r o e.r pur ose , he v lu 18 ?,ooo,oo � rr th pre o~t cl t p titione.r ie corr ct, s id to eco i l1abl t r orfei ur onJ..y b ot i . alld! 'T f t lie n r whie t e ortat1on al o cau .r�� of 1 1 tili 1 ot a tab elaratton. Un 68

-- -l . '. ~ 'I D~CISIOc eta cas W't:, . 1560 2 ct on 253 ( ) of t~ T riff n to Cod ' 1 ort a tic 1 b ct to for e f stren t or a f ls ' x c t . by t'fidcvi ' 'f or co sign e ') poxt o~ xpo tot on hen th o f l i - cum nt ex cr d by the xpo~t r or con ign e t o or exp It 1o ny Gth r fr v ulent ous It a.rs u ' Cu to .s t o 1rec. �o insure corr et pprajsal of t toba co . id 1 was m d �, by e or the l 1' I co p t of Oi, tFtcms, n both th Cor. up rvi 0 y (, ,�' ' th Seer t� y of 1 f)' wh ~ r� ty over t ( oll c or of o. nd wto er lt d on t l '' o t�tr , uppro d th s le , cr t 1- st, interpos no objection to the s J � l''h only objection tc � ~ �ale of th tob, ceo on th 1 o ~nd of ina equ cy r ric o s fro (;d ou c � ! tr~ s conuectioo, ace unt must b t . n or th f ct the buy us 1 au~ ad to comtYlY with 'ep bl1c ct o . 11~ hich r .qu:irr-.;s xportati n of t b ceo le f rodt c loc lly, c,ndi io fo th pproval of � 1 1 ' 'ich t h r by il eon d le 1 ss t t 69

.. - ' ' '. Ic-:I i CT C\SE O. 1560 In h circum ta .oe 1 w fi d no e on o nvali t. "" 1 0 In- t st !e of th.; hilip 1 ... , ��ss ev h 'pow r to do t, t e ��a t .lJ f'!O ing .:.n the oUli!'e e Cou t a o he c a 1nvolv n. h ob ceo (J 0 g a � udge G3udenc:fo ~� :ri bel, � � o. 24704) w1er 1n peti- tio ' among to Co <-oli-at fob c 0 I d r1 0 t h i pi net! o .retu he ob ceo to th u. of Cx to s, Whic tob . eo d 1�etr ou 0 r b th oll ctor of Cu to s .; tkliv red to a d buy r, nd to !'l oin Consolidat d c,acc� d l tr:le fr d � .posin of d/or inter� f ri 1 n r 1th i to a ceo. .Lhe t rene Co :trt iss ed w t of r 1 i ary tion upon t ' fili by etitio1 0 ond r 6,000. o. ~;UbS ql ntly, u 0 ti 10 f ;0 t '.'l;o r ceo � du ri .}.. , p t.i.t Otlcr \lOS .roqu:I.red 'o rai � t 1e bond . to ' OOL a 4 t tio r 1ven 15 days witn- n ich to ly with +he t' qu r ent. ti.tio 1~r oOU t a r�duct on of the amou t of t' bO!d, b t hi s e i d in an o de.r. ' fltGd r.�~rch 17, 196'7. tt tim , p tit 01P%' a given li!"ty d :rg r :trom r ce1p 0 s j o d r 1 hi : 1c o 1 t J. .njunct 0 bond of 1 '0 o,o o. etition r w .e. un bl o 11 said i juncti n bond of 1,00' 000 to i' 70

<. I ' '' 't! P CISI'ON ... !f C HO� 1 0 30 hee {G. R. � 7) t1na11y 1 e ~t c urt 1 Ju.l1 10, 1967. I it ordet', t e p~ m C ttrt di�sQlve t is by 1t r judi t p .rt)" 01" r 1 ,. /th 1.P t I tit 0 I tlon �1 1 Ca e � 1$60 n w !n s e t. � Upoa ot1on or� t1t1�on- r, i~t Cottrt, in its ,. r lutt ot Ju 1 ' 1967, is d. it or- . e� nar 1 . :hl io a! t rest intn t tr dla n '1 ot rt :trt ,\t 1h o, �ubje t to h con 1.ti (')t1 t t t1tioner til d w1 hin tht...ty aa s :fr~ not1 tl~re- ot, to P1,000,ooo, tb u which w re uir � -r the S pr OUt' 1 G,. � � � a rg at u t a, 1967, ition . ., I' u &t d X ns1 of th.t:rt)t n wh.ioh to tlle th bon4, vh1 req st wa . r n � Agllin, 1 to r tail th but o Sept bP.r 7, 1967, f:ll r extt~ns1on or hi 1 hi time for pe io of t o o hs s p e b r 1?, 1967. In our re olt:ttion ot Sept m r 11, 196?, we dente he . o ton for ext nsion t 1 to til he w war that 1 ion r in no 0 1 io to til req 11" d oonaiduing e th t 8 &1 s1 ee t ma er was -p ndin ~�. ) ,, ,(I I' '71

- ,.,. '' DECI 10 � Ct Sl � 1,-60 3t 1 t h tupr p, Court an 1~ t. s Cur , bee u , hat: beco b n up � ( e � otto, of et.!.tion r, (1 ts4 pt"mber 'l , 1967.) Obvi ouslr, peti toner's 1ns!. tenc � 1 def rr n � veJ"y o.t th tobttcco to the bcyor '' s ....ole 7 re u 1o the 1 ter nd al.so he t h t1 , 1t w s sboll th t the storag una w ehct 1n ohGJ" e had eo l;tQJ.at d to cut J~1 , 0001000 and w n in ea..siog by pt~o, 00 onthly (See ns\lel' of Lu~on t v oting orpo . 1on d ted Juno 29, 1967, PP � ord ) . dd 4 to this w tne f c t t tobacco lr uwy e r .o a 11 g n further el ,y �t1 ht rend .r tho obaccc usel ss . there -w s no lt native bu to den,y potii.:1onEir 1 motion . r cons u nc ot th~ dent 1 or the motion cr p 1 io r for n th r xten 1o ot ti to fil the t h i i n or h wr it of re- 11m1 ary in~unotio , Consolidate obac o Indttst.ri ot the PhJUpp1nes to k del! ry or aid tob .ceo . tf. i on r ti d otion to dec! .re in con~ pt t .r of th .. b r . or 1r c 0 s !' 1,._ eorp0r tion, 1. Clld.i . it Pr , 1 e t and VJ.c P.re .1d t, n h Pr�sl � t , xeeut1 e Vice�Presi ent n t Gen tal bn� r- of the Luzon t Vtdot'ii.1 , Oorpo;rat1o;."l 1 op r t r or t tJ r h u e er t. toba eo waa po�.t.t � Considett:J.ng tba th sal or said t ceo o Consol1ctate !rob ceo I dust.tie ot t h Philippines ;~ 72

Cl o. 1,60 ~ 32 1 111 �n t itt n r 0 !gh Ot' � 1 0t h1 1 er d 1 Cu 0 c d Co t. [s 607 t e 11 et :r cr . s 0 '. e 1 1 n uri d n ,. ot r ,if lii 1 abl r1 or a .d 0 0 ly 1 hih ho e o tlon 'w .. ar 1 l ' s1 or ltv l ) l' SQ bl on 0 1 ~ ll pow r er i 1 bl1 ti ~1 ttl t old. re, th pro � l dll 0 ri ht �) r in app l tr1 � or t Phi 1 Cor tion s ar h r by ion~. 31 19 � 0 0� id o ta part. ~l� 3