importations. Under the principle of
or rule of binding precedent, the general rule is that decisions of the Supreme Court have theforce and effect of law and are binding upon the courts. However, this is nota hard and fast rule. There should be no blind adherence to precedent. Whatis important is that the court decision must be right.
CIR vs. PLDT
G.R. No. 140230, Dec. 15, 2005, 3
DBP vs. CA and the Com. of Customs
, G.R. No. 86625,Dec. 22, 1989, 180 SCRA 612, the Supreme Court ruled that RA 1125, theCTA Charter, is a special law vis-à-vis P.D. 242, which is now embodied inthe Revised Administrative Code. P.D. 242 provides that in disputes between government agencies and government-owned or controlledcorporations, the OSG, in cases where it acts as counsel, and the DOJ, in allother cases, shall serve as arbiter. However, in tax cases covered under Section 7 of RA 1125, jurisdiction pertains to the CTA.
PNOC vs. CA,CIR, & Tirso Savellano
G.R. No. 109976 &
PNB vs. CA, CTA, Tirso B. Savellano and CIR
G.R. No. 112800, April 26, 2005,