G.R. No. 168668 - Philippine Economic Zone Authority (PEZA), et al. v. Pearl City Manufacturing Corporation, et al.
[G.R. NO. 168668 : December 16, 2009]
Philippine Economic Zone Authority (PEZA) and Philippine Economic Zone Authority Board, represented by its Director General Lilia B. de Lima, Petitioners, v. Pearl City Manufacturing Coroporation, Bernardino Abala, Rogina Abala, Jovelyn Abellana, Catherine Agapay, Joseph Agapay, Rolando Agapay, Vivencia Alangilan, Conchita Albaracin, Leonor Amodia, Wilson Arcilla, Joan Aying, Ma. Rebecca Bayon, Mary Ann Besteis, Marifi Cabardo, Hazel Cala, Carmen Castil, Leonard Castil, Jicardo Castro, Esther Ceballos, Eusebio Ceniza, Gemma Ceniza, Merchu Chua, Leonarda Cueva, Victoria Dacay, Estrellita Deiparine, Dexter del Castillo, Maurino Devibar, Josephine Dizon, Ian Dizon, Lorna Dupit, Rizza Durano, Lucita Fernandez, Godofredo Gac-ang, Thelma Gallardo, Ma. Lourdes Git-gano, Sonny Go, Juliet Gutierrez, Samuel Gutierrez, Melba Hermosi-sima, Juvane Into, Josefina Isagan, Louie Isagan, Fe Jaron, Judy Jaron, Florencia Labiste, Josefina Lamanilao, Jimmy Latonio, Marifi Lavinna, Jonjon Layos, Lolit Libres, Renfel Almeda, Raul Barbosa, Alfie Durado, Noel Go, Lorena Lomactod, Sulpicio Mabug-at, Rodrigo Malazarte, Rosalina Mangubat, Dario Mansay, Arlene Mariot, Melchor Matos, Vergenia Matos, Ponsito Maturan, Robinson Mejos, Guadalupe Miao, Adoracion Opong, Roger Pagal, Zena Pantonial, Librada Pareja, Ariel Patalinghug, Teresa Patalinghug, Edesa Patigayon, Lucita Payac, Jona Pejana, Benjamin Pepito, Josephine Pepito, Flordelina Peres, Ramel Pogado, Anastacia Ponce, Yves Reyes, Ma. Dolores Rivera, Rubelita Rosacina, Michelle Rosaroso, Eleuterio Saberon, Jr., Zenaida Sague, Aida Satierra, Ma. Salome Senoc, Rhodelyn Senoc, Ma. Victoria Sususco, Jimmy Sy, Israel Tejero, Roger Tejero, Alcide Tuico, Franklin Ty, Larry Uy, Rodina Ybalane and Vilma Zapanta, Respondents.
D E C I S I O N
This resolves the instant Petition for Review on Certiorari under Rule 45 of the Rules of Court praying for the reversal of the Decision1 of the Court of Appeals (CA) in CA-G.R. SP No. 00352 dated June 22, 2005. The challenged Decision of the CA reversed and set aside the Decision2 dated September 7, 2004 and Order3 issued on January 20, 2005 of the Office of the President (OP) in O.P. Case No. 04-G-324.
The factual and procedural antecedents, as summarized by the CA, are as follows:
Petitioner Corporation [herein respondent Pearl City Manufacturing Corporation] is a PEZA-registered Ecozone Export Enterprise located at the Mactan Economic Zone (MEZ) I in Lapu-Lapu City, [province of Cebu] engaged in the business of recycling and processing, for export, of used clothing into wool, fiber, cotton fiber, polyester fiber, useable clothing and industrial rags. Individual petitioners are the employees of the petitioner Corporation.
Sometime in March 2004, petitioner Corporation, along with two (2) other PEZA-registered companies importing used clothing, was informed of a physical inventory to be conducted by the PEZA officers in their respective zones on their businesses.
After the completion of the physical inventory on the petitioner Corporation, PEZA officers discovered that it had an unaccounted importation of 8,259,645 kilograms of used clothing for the period of fifteen (15) months covering January 2003 up to March 2004.
Petitioner Corporation was then instructed to submit its explanation regarding the said unaccounted shortage in its import-export liquidation. After submitting the required explanation, petitioner Corporation was subjected to a special audit conducted by PEZA to determine the amount of wastage generated by the company.
On the basis of the results of the physical inventory and the special audit conducted on the petitioner Corporation, respondent [herein co-petitioner] PEZA Board passed a resolution [Resolution No. 04-236] canceling the PEZA Registration of petitioner Corporation as an Ecozone Export Enterprise at MEZ I.???ñr?bl?š
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