Garcia vs Executive

Secretary GR No 101273
03 July 1992

11

WednesdayMAR 2015

POSTED BY RACHEL CHAN IN CASE DIGESTS, CONSTITUTIONAL LAW I

LEAVE A COMMENT

Facts: Executive Order no 475 imposed an additional duty of 9% on crude oil and oil
products while Executive Order 478 imposed a special duty on crude oil and oil products.
Petitioners claimed that both EOs are unconstitutional because all revenue measures must
originate from the House of Representatives and the Tariff and Customs Code authorized the
president to increase the tariff duties only to protect local industries but not to raise
additional revenue for the government.
Issue: Whether or not the tariff rates imposed are valid?
Decision: Petition dismissed for lack of merit. The assailed Executive Orders are valid.
Congress may by law authorize the president to fit tariff rates and other duties within
specified limits. The issuance of these EOs authorized by Sections 104 and 401 of the Tariff
and Customs Code. There is nothing in the law that suggests that the authority may only be
exercised to protect local industries. Custom duties may be designated to achieve more than
one policy objective the protection of local industries and to raise revenue for the
government.