Enrique Garcia v Executive Secretary, et al.

G.R. No. 101273 (210 SCRA 219)

July 3, 1992

FACTS:

 The President issued an EO which imposed, across the board, including crude oil and
other oil products, additional duty ad valorem. The Tariff Commission held public
hearings
on said EO and submitted a report to the President for consideration and appropriate
action. The President, on the other hand issued an EO which levied a special duty of
P0.95
per liter of imported crude oil and P1.00 per liter of imported oil products.

ISSUE: Whether the tariff rates imposed are valid?

RULING:
Yes. 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.

DISPOSITIVE: WHEREFORE, Petition is DISMISSED.