G.R. No. 235771 - Alyansa ng mga Grupong Haligi ng Agham at Teknolohiya para sa Mamamayan vs. Japan Tobacco International , Inc.

On March 6, 2017, the Bureau of Customs (BOC) and the Bureau of Internal Revenue (BIR) conducted a joint operation seizing 4.7 million packs of cigarettes bearing counterfeit tax stamps from Mighty Corporation (MC). These cigarettes included the brands "Mighty Mentol 100s," "Marvels FK," and "Marvels King Full" (collectively referred to as the Mighty/subject cigarettes).
The government initially filed tax violations charges against MC officers but later withdrew the complaint after MC offered to settle tax liabilities amounting to ₱25 billion and subsequently shut down operations.
Japan Tobacco International (Philippines), Inc. (JTI-Phil.), a subsidiary of Japan Tobacco International, acquired MC and its assets after the seizure.

In November 2017, the Department of Finance (DOF) and BIR officials conducted burning and destruction of some batches of the seized Mighty cigarettes inside the Holcim Philippines, Inc. (Holcim) compound located in Bunawan, Davao City.
Additional batches of Mighty cigarettes were slated for destruction, including:

At the time of filing the petition, the DOF and BIR had also ordered destruction of Mighty cigarettes in Holcim’s plant at Norzagaray, Bulacan, situated within the watershed area of Angat and La Mesa Dams.

Respondents (DOF, BIR, Holcim) claimed the Mighty cigarettes were destroyed through co-processing, a method utilizing waste as raw material or alternative fuel to replace mineral resources and fossil fuels in cement manufacture.
AGHAM alleged no concrete evidence was shown to prove co-processing was actually undertaken, citing restricted media access to the destruction events.
Respondents denied any violation of environmental laws, asserting that co-processing was a legal, safe, and environmentally compliant method.

AGHAM accused respondents (JTI-Phil., Holcim, DOF, DENR, BIR) of violating the constitutional right of the people to a balanced and healthy ecology.
It argued that the destruction through co-processing contravened DENR Administrative Order No. 2010-06, Republic Act (RA) 6969 (Toxic Substances and Hazardous and Nuclear Wastes Control Act), RA 8749 (Clean Air Act), and RA 9003 (Ecological Solid Waste Management Act).
AGHAM contended the location of cigarettes' destruction in or near watershed areas poses high risk of environmental contamination and adverse impact on inhabitants.

JTI-Phil. claimed improper impleading, since it acquired MC's trademarks and assets only after the seizure.
Holcim stated co-processing is authorized by law and emphasized its plants held necessary permits, including:

Environmental Compliance Certificates (ECC);
Continuous Emission Monitoring Systems (CEMS) reporting emission levels to DENR; and
ISO certifications covering waste management and co-processing.

Holcim underlined publicly witnessed destruction events with representatives from government agencies, NGOs, media, and the Office of the President present.
Public respondents maintained that co-processing differs from mere burning or incineration and results in negligible residues, integrating ashes into cement product.
They reiterated that no concrete evidence was presented by AGHAM proving violation of any environmental law or actual environmental damage of significant magnitude.

Whether the issuance of a writ of kalikasan is proper in this case, considering the alleged environmental damage caused by the destruction of counterfeit cigarettes through co-processing.
Whether respondents committed acts or omissions violating environmental laws and regulations which prejudiced the right of the people to a balanced and healthful ecology.