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 SPECIAL SECOND DIVISION PEOPLE OF THE PHILIPPINES, CTA CRIM. CASE NO. 0-1182 Plaintiff, For: Violation of Section 3602, in relation to Section 2503 of the Tariff and Customs Code of -versus- the Philippines (TCCP), as amended ROLANDO A. CUEVAS, Members: Owner/Proprietor of MONACAT TRADING RINGPIS-LIBAN, Chairperson, (with business address at Unit 2, Matic MODESTO-SAN PEDRO, and Building, National Highway, FERRER-FLORES, JJ. Canlalay, Bifian City, Laguna or 2915 Calia Street, Elvinda Village, San Pedro City, Laguna) MERMELINDA C. DELA CRUZ, (Room 437, 4th Floor, Regina Building, Escolta Manila) Promulgated: ~~c-used. (-ALL AT LARGE-), x ______________________ ~C:~� �JUL 31 , . --------- ------------------------X RESOLUTION Before the Court is plaintiff's Motion for Reconsideration (of the Resolution of the Honorable Court dated 3 June 2025) filed on July 3, 2025. On June 3, 2025, the Court dismissed the instant case, in view of plaintiff's failure to submit the annexes directed by the Court and for failure to establish a prima facie case against accused. In its Motion, plaintiff prays for the Court to reconsider the dismissal of the instant case on the grounds that: (1) the complete copy of the original Complaint-Affidavit of Alexander D.G. Ugay and Doy 0. De Castro together with the annexes referred to in the Complaint-Affidavit filed with the Information were provided by plaintiff and contained as scanned copies

RESOLUTION CTA CRIM. Case No. 0-1182 Page 2 of3 in a universal serial bus (USB) drive in accordance with CTA En Bane Resolution No. 2-2022; and, (2) the original or certified true copies of the annexes referred to in the Complaint-Affidavit were subject of fire incident in the Bureau of Customs (BOC), as evidenced by a Certification issued by the Bureau of Fire Protection (BFP). In the Resolution dated February 4, 2026, 1 the Court directed plaintiff to submit certified machine copies of the original or certified true copies of the annexes in hard/paper form, which are referred to in the Complaint- Affidavit; the original or certified true copy of the Bureau of Fire Protection (BFP) Certification, the Affidavit of Ms. Darlyn Joy P. Dizon, and the Department of Justice (DOJ) Resolution dated June 28, 2022 in hard/paper form; and/or Certification issued by the record custodian on the soft copies contained in the USB within five days from notice. On March 17, 2026, the Judicial Records Division issued a Records Verification stating that plaintiff failed to comply with the said Resolution.2 A second look at the records, however, shows that plaintiff submitted one USB and one folder containing the scanned copies of the certified true copies, among others, of the Resolution, Referral Letter and Complaint- Affidavit of SAl Alexander D.G. Ugay and SAl Doy 0. De Castro. The Court finds the foregoing sufficient. Accordingly, the Court shall grant plaintiff's Motion for Reconsideration and recall and set aside the Resolution dated June 3, 2025. The Court shall now determine the existence of probable cause to go on with the prosecution of the case. Upon perusal of the Information filed on July 10, 2024, including the attachments therein and the additional documents submitted, the Court finds the existence of probable cause for the issuance of Warrants of Arrest against all the accused. ACCORDINGLY, plaintiff's Motion for Reconsideration (of the Resolution of the Honorable Court dated 3 June 2025) is GRANTED. In view thereof, the Resolution dated June 3, 2025 is RECALLED and SET ASIDE. Docket, pp. 77 to 79. Resolution dated June 3, 2025, Docket.

� '' ' RESOLUTION CTA CRIM. Case No. 0-1182 Page 3 of3 Let Warrants of Arrest be issued for accused Rolando A. Cuevas and Mermelinda C. DeJa Cruz. The bail bond for their provisional liberty is set at One Hundred Twenty Thousand Pesos (P120,000.00) each. SO ORDERED. ~' ~/'---__ MA. BELEN M. RINGPIS-LIBAN Associate Justice C~G~F~~ Associate Justice )