Bureau of Customs vs. Devanadera

G.R. No. 193253 | September 8, 2015
J. Peralta

TOPIC: Appellate Jurisi!tio" o# t$e %&A

FACTS:

'(% %ommissio"er )orales issue Auit Noti#i!atio" *etter i"#ormi"+ t$e Presie"t
o# (*N- t$at t$e '(% ill be !o"u!ti"+ a !omplia"!e auit, i"!lui"+ t$e e/ami"atio",
i"spe!t
i"spe!tio"
io",, eri#
eri#i!a
i!atio
tio"
" a"
a"or
or i"est
i"esti+a
i+atio
tio"
" o# all perti"
perti"e"t
e"t re!
re!or
orss o# (*
(*N
N-s
-s imp
import
ort
tra"sa!tio"s #or t$e past t$ree 346ear perio !ou"te #rom t$e sai ate. (*N- #aile to
submit t$e remai"i"+ perti"e"t o!ume"ts. 7po" re!omme"atio", %ommissio"er )orales
approe t$e #ili"+ o# a" ami"istratie !ase a+ai"st (*N- #or #ailure to !ompl6 it$ t$e
reuireme"ts o# %ustoms Ami"istratie (rer. &$e *e+al Seri!e o# t$e '(% re"ere a
e!isio" #i"i"+ t$at (*N- iolate Se!tio" .A.2 !4 a" e4 o# %A( ;200; $e" it
re#use to #ur"is$ t$e Auit &eam !opies o# t$e reuire o!ume"ts, espite repeate ema"s.
%o"seue"tl6, (*N- #aile to settle t$e ami"istratie #i"e< $e"!e, a =ol (rer as issue
 b6 t$e istri!t %olle!tor a+ai"st all s$ipme"ts o# (*N- #or #ailure to settle its outsta"i"+
a!!ou"t it$ t$e '(% a" to prote!t t$e i"terest o# t$e +oer"me"t.
7N(*, o" t$e ot$er $a", reueste t$e istri!t %olle!tor to allo it to it$ra t$e
 base oils #rom (*N-s temporaril6 !lose &erm
&ermi"al,
i"al, !iti"+ t$e &ermi
&ermi"alli"+
"alli"+ A+reeme"t it$
(*N-. %ommissio"er )orales +ra"te t$e reuest o# 7N(*.
" a !omplai"ta##iait, Att6. 'alm6rso" ). ale>, a member o# t$e petitio"er '(%s
A"ti(il Smu++li"+ %oori"ati"+ %ommittee t$at i"esti+ate t$e ille+al it$raal b6 7N(*
o# oil
oil pr
prou
ou!t
!tss !o"
!o"si
si+"
+"e
e to (*N- a!!us
(*N- a!!use
e t$e pri
priat
atee res
respo"
po"e"
e"ts
ts o# iolat
iolatio"
io" o# 
Se!tio"s 3?01 a" 3?02
Se!tio"s 3?02,, i" relatio" to Se!tio"s
Se!tio"s 250
25033 a" 2530, para
para+rap$
+rap$ss # a" l 34,
;4 a" 54, o# t$e &%%P.   &$e State Prose!utor o# t$e (J re!omme"e t$e ismissal o# t$e
||

!omplai"ta##iait #or la!@ o# probable !ause. &$e Resolutio" as approe b6 t$e Assista"t
%$ie# State Prose!utors. (" automati! reie, t$e Resolutio" as a##irme b6 t$e" Se!retar6 o# 
Justi!e Raul ). Go">ales.

issatis#ie, t$e '(% #ile a motio" #or re!o"sieratio" $i!$ as e"ie b6 t$e t$e
A!ti"+ Se!retar6 o# Justi!e A+"es S& ea"aera. The BOC filed a petition for certiorari 
with the CA. &$e %A ismisse t$e petitio" as ell as t$e motio" #or re!o"sieratio" #or t$e
"o"submissio" o# t$e !erti#i!atio" a+ai"st #orum s$oppi"+.

ISSUE:

$et$er or "ot t$e %&A $as t$e Burisi!tio" oer t$e petitio" #or certiorari assaili"+ t$e
(J resolutio" i" a prelimi"ar6 i"esti+atio" i"oli"+ ta/ a" tari## o##e"ses.
 

U!I"#:

Ces, t$e %&A $as Burisi!tio" oer petitio" #or !ertiorari o# (J resolutio"s. =(DDR,
Ces,
 b6 reaso" o# Busti!e, t$e mista@e i" t$e #ili"+ i" t$e %A ma6 be e/!use.

7"er R.A. No.
7"er R.A.  No. 9282, ame"i"+ R.A. No. 1125, it e/pa"e t$e Burisi!tio" o# t$e %&A %&A,,
e"lar+i"+ its members$ip a" eleati"+ its ra"@ to t$e leel o# a !olle+iate !ourt it$ spe!ial
 Burisi!tio". t is "o lo"+er !lear $i!$ betee" t$e %A a" t$e %&A $a $ass Burisi!tio" to reie
t$rou+$ a petitio" #or certiorari
certiorari t$e
 t$e (J resolutio" i" prelimi"ar6 i"esti+atio"s i"oli"+ ta/
a" tari## o##e"ses. " City of Manila v. Hon. Grecia-Cuerdo,
Grecia-Cuerdo , t$e %ourt rule t$at t$e %&A $as
 Burisi!tio" oer a spe!ial !iil a!tio" #or certiorari via e/press
via e/press !o"stitutio"al ma"ate a" #or 
 bei"+ i"$ere"t i" t$e e/er!ise o# its appellate Burisi!tio", it !a" also be reaso"abl6 !o"!lue
 base o" t$e same premise t$at t$e %&A $as ori+i"al Burisi!tio" oer a petitio" #or certiorari
assaili"+ t$e (J resolutio" i" a prelimi"ar6 i"esti+atio" i"oli"+ ta/ a" tari## o##e"ses.
Eurt$ermore, Se!tio" ?, Rule 135 o# t$e prese"t Rules o# %ourt proies t$at $e" b6 la,
 Burisi!tio" is !o"#erre o" a !ourt or Bui!ial o##i!er, all au/iliar6 rits, pro!esses a" ot$er 
mea"s "e!essar6 to !arr6 it i"to e##e!t ma6 be emplo6e b6 su!$ !ourt or o##i!er
o ##i!er..
As t$e %A is ismis
misse
se t$e petitio"
petitio" #or certiorari
certiorari   solel6 ue to a pro!eural e#e!t "o"
submissio" o# t$e !erti#i!atio" a+ai"st #orum s$oppi"+4 it$out resoli"+ t$e issue o# $et$er 
or "ot t$e A!ti"+ Se!retar6 o# Justi!e +rael6 abuse $er is!retio" i" a##irmi"+ t$e ismissal
o# t$e '(%s !omplai"ta##iait #or la!@ o# probable !ause, t$e %ourt ou+$t to rei"state t$e
 petitio" a" re#er it to t$e %&A #or proper ispositio". Eor o"e, as a $i+$l6 spe!iali>e !ourt
spe!i#i!all6 !reate #or t$e purpose o# reiei"+ ta/ a" !ustoms !ases, t$e %&A is ei!ate
e/!lusiel6 to t$e stu6 a" !o"sieratio" o# ree"uerelate problems, a" $as "e!essaril6
eelope a" e/pertise o" t$e subBe!t.Eor a"ot$er, t$e re#erral o# t$e petitio" to t$e %&A is i"
li"e it$ t$e poli!6 o# $ierar!$6 o# !ourts i" orer to pree"t i"ori"ate ema"s upo" t$e
%ourts time a" atte"tio" $i!$ are better eote to t$ose matters it$i" its e/!lusie
 Burisi!tio", a" to pree"t #urt$er oer!roi"+ o# its o!@et.

'e t$at
 Elections t$atthe
 Elections t$at as do$trine
it ma6, t$eof %ourt stresse
hierar$h% i" TheisDiocese
of $ourts of Bacolodrule
not an iron&$lad v. Commission on
, a" t$at it $as
full dis$retionar% power to ta'e $o(ni)an$e and assume *urisdi$tion over spe$ial $ivil
a$
a$tio ns for cer
tions certio
tiorar
rarii filed dire$tl% with it for e+$eptionall% $ompellin( reasons or if 
warranted
warrant ed ,% the nature of the issues $learl% and spe$ifi$all% raised in the petition. ("e
o# t$e re!o+"i>e e/!eptio"s to t$e sai is $e" t$e petitio" i"!lues uestio"s t$at are
i!tate b6 publi! el#are a" t$e aa"!eme"t o# publi! poli!6, or ema"e b6 t$e broaer 
i"terest o# Busti!e, or t$e orers !omplai"e o# ere #ou" to be pate"t "ullities, or t$e appeal
as !o"siere as !learl6 a" i"appropriate reme6. Si"!e t$e prese"t !ase i"!lues uestio"s
t$at are i!tate b6 publi! el#are a" t$e aa"!eme"t o# publi! poli!6, or ema"e b6 t$e
 broaer i"terest o# Busti!e, as ell as to aoi multipli!it6 o# suits a" #urt$er ela6 i" its
ispositio", t$e %ourt s$all ire!tl6 resole t$e petitio" #or certiorari
certiorari,, i"stea o# re#erri"+ it
to t$e %&A.