Case Digest (G.R. No. L-22730)
Facts:
- Ramon A. Gonzales filed a petition against Juan Ponce Enrile, the Commissioner of Customs, and Rafael M. Salas, the Executive Secretary.
- The case arose from a public burning of confiscated "blue seal" cigarettes on April 2, 1964, at North Harbor, Manila, following a directive from President Diosdado Macapagal.
- Gonzales, a taxpayer from Molo, Iloilo City, sought to restrain the respondents from enforcing the presidential directive, arguing it exceeded their jurisdiction and violated the Tariff Law (Republic Act No. 1937).
- He claimed that burning the cigarettes was a waste of public funds and property.
- The respondents defended the directive, stating it was lawful as the cigarettes were certified unfit for sale by the Bureau of Customs' Condemnation Committee and authorized under Section 2608 of the Tariff Code.
Issue:
- (Unlock)
Ruling:
- The Supreme Court dismissed the petition, finding no evidence that the burning of the confiscated cigarettes was unlawful.
- The court determined that the responde...(Unlock)
Ratio:
- The court's decision was based on Section 2608 of the Tariff and Customs Code, which permits the destruction of items deemed unfit for use or a threat to public health.
- Certifications from customs authorities confirmed the cigarettes were unfit for human consumption, and destruction was recommended by a qualified ...continue reading
Case Digest (G.R. No. L-22730)
Facts:
The case involves Ramon A. Gonzales as the petitioner against Juan Ponce Enrile, the Commissioner of Customs, and Rafael M. Salas, the Executive Secretary, as respondents. The events leading to this case began on April 2, 1964, when a public burning of confiscated "blue seal" cigarettes took place at the North Harbor in Manila, following a directive from then-President Diosdado Macapagal. Gonzales, a resident of Molo, Iloilo City, filed an original petition seeking to restrain the respondents from enforcing the presidential directive to burn these cigarettes. He argued that the act was beyond their jurisdiction and contrary to the Tariff Law (Republic Act No. 1937), which allowed for the confiscation and sale of such goods, with proceeds intended to cover government dues. Gonzales contended that the burning of the cigarettes constituted a waste of public funds and property, thus harming him as a taxpayer. The respondents acknowledged the issuance of a press release from the Malacañang Press Office, which outlined the government's anti-smuggling policies, including the burning of confiscated cigarettes...