Case Digest (G.R. No. 193253)
Facts:
In Bureau of Customs v. Devanadera, G.R. No. 193253, decided September 8, 2015, the Bureau of Customs (BOC) initiated a post-entry audit of OILINK International, Inc. by Audit Notification Letter No. 0701246 on January 30, 2007. During a March 2, 2007 pre-audit conference, OILINK’s representatives submitted initial corporate and financial documents but later refused further production, citing staff resignations and a concurrent independent investigation. Commissioner Napoleon L. Morales filed an administrative case under Customs Administrative Order No. 4-2004, and on December 14, 2007 the BOC’s Legal Service found OILINK violated recordkeeping rules, ordering a P2,764,859,304.80 fine and the hold on future shipments. Pursuant thereto, a Warrant of Seizure and Detention (SI No. 2008-082) was issued on May 9, 2008, sealing OILINK’s Bataan depot. UNIOIL Petroleum Philippines, Inc., which had a January 2, 2008 terminalling agreement with OILINK, requested and obtained conditional w...Case Digest (G.R. No. 193253)
Facts:
- Parties and Roles
- Petitioner: Bureau of Customs (BOC).
- Public respondents: Acting Secretary of Justice Agnes VST Devanadera; DOJ State Prosecutors Jovencito R. Zuño, Pedrito L. Rances, Arman A. De Andres.
- Private respondents: UNIOIL Petroleum Philippines, Inc. and its officers/directors; OILINK International, Inc. and its officers/directors; licensed customs broker Victor D. Piamonte.
- Post-Entry Audit of OILINK
- Jan. 30, 2007: Commissioner of Customs issues Audit Notification Letter to OILINK for three-year import transaction audit.
- OILINK submits some documents, then refuses further production citing employee resignations and parallel BIR investigation.
- July 2007: BOC files administrative case under Customs Administrative Order No. 4-2004; Dec. 14, 2007 Decision finds OILINK in violation and imposes P2.764 billion fine under Section 2504, TCCP.
- Hold Orders and Withdrawal by UNIOIL
- April 23, 2008: Hold Order issued against all OILINK shipments (Section 1508, TCCP) for nonpayment of fine.
- May 6–9, 2008: BOC grants UNIOIL permission to withdraw only base oils from OILINK terminal subject to duties paid, inventory, and customs supervision.
- May 12–15, 2008: UNIOIL withdraws not only base oils but also diesel and mogas gasoline valued at ₱181,988,627 without filing import entries.
- Criminal Complaint and DOJ Dismissal
- Dec. 15, 2008: BOC files criminal complaint-affidavit against all respondents for violations of Sections 3601 & 3602 with Sections 2503 & 2530, TCCP.
- May 29, 2009: DOJ State Prosecutor recommends dismissal for lack of probable cause; approved by Chief State Prosecutor and Secretary of Justice on Dec. 28, 2009.
- Court of Appeals Proceedings
- Mar. 11, 2010: BOC files petition for certiorari under Rule 45 with CA.
- Mar. 26 & Aug. 4, 2010: CA dismisses petition outright for lack of personal service, verification, and certification against forum shopping, and for unpaid docket fees; denies reconsideration.
- Sept. 8, 2015: BOC elevates petition to the Supreme Court under Rule 45.
Issues:
- Jurisdiction
- Whether the CA had proper certiorari jurisdiction over the DOJ resolution.
- Whether original jurisdiction for certiorari on customs/tariff preliminary investigations lies with the CTA instead of the CA.
- Procedural Compliance
- Whether the CA erred in dismissing the petition solely for lack of verification and certification against forum shopping.
- Substantive Merits
- Whether there was probable cause to indict respondents for unlawful importation (Sec. 3601) and fraudulent practices (Sec. 3602) in relation to Sections 2503 and 2530, TCCP.
Ruling:
- (Subscriber-Only)
Ratio:
- (Subscriber-Only)
Doctrine:
- (Subscriber-Only)