Philippine Supreme Court Jurisprudence


Philippine Supreme Court Jurisprudence > Year 1993 > July 1993 Decisions > G.R. Nos. L-48886-88 July 21, 1993 - COMMISSIONER OF CUSTOMS v. COURT OF TAX APPEALS, ET AL.:




PHILIPPINE SUPREME COURT DECISIONS

THIRD DIVISION

[G.R. Nos. L-48886-88. July 21, 1993.]

COMMISSIONER OF CUSTOMS, Petitioner, v. COURT OF TAX APPEALS and LITONJUA SHIPPING COMPANY represented by Granexport Corporation as sub-agent, Respondent.

The Solicitor General for Petitioner.

Romulo, Mabanta, Buenaventura, Sayoc & De los Angeles Law Offices for Private Respondent.


SYLLABUS


1. STATUTORY CONSTRUCTION; WHERE A STATUTE, BY ITS TERMS IS EXPRESSLY LIMITED TO CERTAIN MATTERS, IT MAY NOT BY INTERPRETATION OR CONSTRUCTION, BE EXTENDED TO OTHERS. — It is a settled rule of statutory construction that the express mention of one person, thing, act, or consequence excludes all others. This rule is expressed in the familiar maxim expressio unius est exclusio alterius. Where a statute, by its terms, is expressly limited to certain matters, it may not, by interpretation or construction, be extended to others. The rule proceeds from the premise that the legislature would not have made specified enumerations in a statute had the intention been not to restrict its meaning and to confine its terms to those expressly mentioned (Agpalo, Statutory Construction, 2nd Ed., 1990, pp. 160-161, and the cases therein cited).

2. ID.; ID.; RULE APPLIED TO CUSTOMS CIRCULAR NO. 33 — 73 AND IN EXECUTIVE ORDER NO. 72 REGARDING LIST OF NATIONAL PORTS. — The port of Kiwalan not being included in the list of national ports appended to Customs Memorandum Circular No. 33-73 nor in Executive Order No. 72, it follows inevitably as a matter of law and legal principle that this Court may not properly consider said port as a national port. To do otherwise would be to legislate on our part and to arrogate unto unto ourselves powers not conferred on us by the constitution. Plainly, therefore, the port of Kiwalan is not a national port.

3. TAXATION; TARIFF AND CUSTOMS CODE; BERTHING CHARGES; DOCTRINE ON LUZON STEVEDORING CORPORATION v. COURT OF TAX APPEALS, ET AL. (18 SCRA 436 [1966]), NO LONGER APPLICABLE. — Petitioner maintains that regardless of whether or not the port of Kiwalan is a national port, berthing charges may still be collected by the Bureau of Customs from vessels berthing at said port, citing the case of Luzon Stevedoring Corporation v. Court of Tax Appeals and Commissioner of Customs (18 SCRA 436 [1966]), where is was held: Adverting to the terms of the law, it is quite apparent that the government’s right to collect berthing charges is not planted upon the condition that the pier be publicly owned. The statute employs the word pier — without more. Nothing there said speaks of private or public pier. Where the law does not exact the nature of ownership as a condition, that condition should not be read into the law. We are not to indulge in statutory construction. Because the law is clear. Our plain duty is to apply the law as it is written. So applying, we rule that berthing or mooring charges here were properly collected. The above ruling, however, is no longer effective and can not apply in the case at bar for the same was decided before the Tariff and Customs Code was amended by Presidential Decree No. 34 which took effect thirty days from October 27, 1972, the date of promulgation.

4. ID.; ID.; AMENDMENT IN SECTION 2910 THEREOF; INSERTION OF WORD "NATIONAL" BEFORE THE WORD PORT INDICATES CLEAR LEGISLATIVE INTENT TO CHANGE MEANING OF PROVISION. — It will be seen that the word "national" before the word "port" is inserted in Section 2901 of the Tariff and Customs Code by Presidential Decree No. 34. The change in phraseology by amendment of a provision of law indicates a legislative intent to change the meaning of the provision from that it originally had (Agpalo, supra, p. 76). The insertion of the word "national" before the word "port" is a clear indication of the legislative intent to change the meaning of Section 2901 from what is originally meant, and not a mere surplusage as contended by petitioner, in the sense that the change "merely affirms what customs authorities had been observing long before the law was amended." It is the duty of this Court to give meaning to the amendment. It is, therefore, our considered opinion that under Section 2901 of the Tariff and Customs Code, as amended by Presidential Decree No. 34, only vessels berthing at national ports are liable for berthing fees. Thus, no berthing charges may be collected from vessels moored at municipal ports nor may berthing charges be imposed by a municipal council (Tejan’s Commentaries on the Revised Tariff and Customs Code, p. 2486, citing Circular Letter No. 2981 dated September 30, 1958 quoting Op. No. 122, s. of 1958 and Op. No. 373, s. of 1940, Sec. of Justice). The subject vessels, not having berthed at a national port but at the Port of Kiwalan, which was constructed, operated, and continues to be maintained by private respondent Iligan Express Corporation, are not subject to berthing charges, and petitioner should refund the berthing fees paid by private Respondent.

5. ID.; ID.; BERTHING FEES; DIFFERENCES BETWEEN NATIONAL PORTS AND MUNICIPAL PORTS. — It is to be stressed that there are differences between national ports and municipal ports, namely: (1) the maintenance of municipal ports is borne by the municipality, whereas that of the national ports is shouldered by the national government; (2) municipal ports are created by executive order, while national ports are usually created by legislation; (3) berthing fees are not collected by the government from vessels berthing at municipal ports, while such berthing fees are collected by the government from vessels moored at national ports. The berthing fees imposed upon vessels berthing at national ports are applied by the national government for the maintenance and repair of said ports. The national government does not maintain municipal ports which are solely maintained by the municipalities or private entities which constructed them, as in the case at bar.


D E C I S I O N


MELO, J.:


This refers to a petition for review of the decision dated July 28, 1978 of the Court of Tax Appeals in C.T.A. Cases No. 2785, 2831 and 2832 which was promulgated prior to the issuance on February 27, 1991, of Circular No. 1-91 to the effect that appeals from a final order or decision of the Court of Tax Appeals shall be to the Court of Appeals.cralawnad

The undisputed facts of the case as established by the evidence and as found by respondent Court of Tax Appeals, are as follows:chanrob1es virtual 1aw library

The berthing facilities of Iligan Bay Express Corporation at Kiwalan were constructed and improved and are operated and maintained solely by and at the expense of Iligan Express Corporation, a private corporation.

The MS "Chozan Maru", MS "Samuel S", MS "Ero", MS "Messinia", MS "Pavel Rybin", MS "Caledonia", and MS "Leonidas" are vessels engaged in foreign trade and represented in the Philippines by private respondent Litonjua Shipping Company with Granexport Corporation as its sub-agent.

On various dates, the berthing facilities of the Iligan Bay Express Corporation at Kiwalan, Iligan City were used by the above vessels and were assessed berthing fees by the Collector of Customs which were paid by private respondent under protest, to wit:chanrob1es virtual 1aw library

a) June 7, 1973, MS "Chozan Maru" — P2,551.00 paid on April 17, 1973;

b) April 27, 1973, MS "Samuel S" — P8,000.00 paid on May 9, 1973;

c) May 27, 1973, MS "Ero" — P5,000.00 paid on June 4, 1973;

d) June 2, 1973 MS "Messinia" — P5,000.00 paid on June 11, 1973;

e) March 22-26, 1975, MS "Pavel Rybin" — P4,000.00 paid on April 3, 1975;

f) April 26-May 3, 1975, MS "Caledonia" — P7,000.00 on May 7, 1975; and

g) May 25-June 3, 1975, MS "Caledonia" — P9,000.00 paid on June 7, 1975.

Private respondent filed cases before the Bureau of Customs for refund of the berthing fees paid under protest. The Collector of Customs of the City of Iligan denied the protests, prompting private respondent to appeal to the Commissioner of Customs who, however, affirmed the decision of the Collector of Customs.

Private respondent then resorted to the Court of Tax Appeals. Consolidating the protests, the tax court, thereafter rendered a decision on July 28, 1978, the dispositive portion of which reads as follows:chanrob1es virtual 1aw library

WHEREFORE, the decisions appealed from are hereby reversed and respondent Commissioner of Customs is ordered to refund to petitioner the amount of P40,551.00. No costs. (p. 51, Rollo)

Hence, the present recourse by the Commissioner of Customs.

The only issue involved in this petition for review is: Whether a vessel engaged in foreign trade, which berths at a privately owned wharf or pier, is liable to the payment of the berthing charge under Section 2901 of the Tariff and Customs Code, which, as amended by Presidential Decree No. 34, reads:chanrob1es virtual 1aw library

SEC. 2901. Definition. — Berthing charge is the amount assessed against a vessel for mooring or berthing at a pier, wharf, bulk-head-wharf, river or channel marginal wharf at any national port in the Philippines; or for mooring or making fast to a vessel so berthed; or for coming or mooring within any slip, channel, basin, river or canal under the jurisdiction of any national port of the Philippines: Provided, however, That in the last instance, the charge shall be fifty (50%) per cent of rates provided for in cases of piers without cargo shed in the succeeding sections. The owner, agent, operator or master of the vessel is liable for this charge.

Petitioner Commissioner of Customs contends that the government has the authority to impose and collect berthing fees whether a vessel berths at a private pier or at a national port. On the other hand, private respondent argues that the right of the government to impose berthing fees is limited to national ports only.

The governing law classifying ports into national ports and municipal ports is Executive Order No. 72, Series of 1936 (O.G. Vol. 35, No. 6, pp. 65-66). A perusal of said executive order discloses the absence of the port of Kiwalan in the list of national ports mentioned therein.

Furthermore, Paragraph 1 of Executive Order No. 72 expressly provides that "the improvement and maintenance of national ports shall be financed by the Commonwealth Government, and their administration and operation shall be under the direct supervision and control of the Insular Collector of Customs." It is undisputed that the port of Kiwalan was constructed and improved and is operated and maintained solely by and at the expense of the Iligan Express Corporation, and not by the National Government of the Republic or any of its agencies or instrumentalities.

Petitioner insists that Kiwalan is a national port since it is within the jurisdiction of the collection district and territorial limits of the national port of Iligan City. The claim is put forward that "Kiwalan simply cannot claim to be an independent port within a national port without infringing on the territorial jurisdiction of the Port of Iligan", citing in support thereof Customs Administrative Order No. 1-76 dated February 23, 1976. However, a reading of said administrative order shows that it was issued merely for administrative purposes redefining the jurisdictional limits of each Customs Collection District "based on the approved staffing pattern." It has nothing to do with the collection of berthing fees. On this point we quote with approval the following conclusions of respondent Court of Tax Appeals:chanrob1es virtual 1aw library

. . . we see no significance therefore in the stand of respondent, as averred as affirmative and special defenses of his answers, that it is not necessary to list Kiwalan as a national port being already an integral part of the national port of the city of Iligan, within its territorial limits, jurisdiction or collection district. Such an assertion, besides being violative of the legal basis for the classification of ports into national or municipal under Executive Order No. 72, series of 1936, as implemented by subsequent Republic Acts and Executive Orders, would make all ports in the Philippines national ports. A port is not classified as a national port just because it is located within the territorial limits or boundaries of a city or municipality where a national port is situated, much less within the jurisdiction or collection district of a national port; otherwise, all ports in the Philippines would be classified as national ports without any municipal ports.chanrobles law library

x       x       x


. . . Customs Administrative Order No. 1-72 dated September 21, 1971, which is entitled as defining the jurisdictional limits of customs collection districts, divided the entire Philippines into thirty-four (34) collection districts. It bears emphasis that no point or locality in the Philippines is not covered by a collection district, or does not fall within the territorial jurisdiction or limits of a collection district, with a principal port of entry which is always a national port properly classified and listed as such by law or executive order. (pp. 47-48, Rollo)

The Bureau of Customs itself in its Customs Memorandum Circular No. 33-73 dated March 29, 1973, does not accord the status of national port to the port of Kiwalan, nor does the list of national ports appended thereto include the port of Kiwalan. Moreover, said memorandum circular indicates the specific law (Public Act, Commonwealth Act, Republic Act or Executive Order) creating a particular national port. Petitioner has not cited or brought to our attention, and we have found none, any law creating Kiwalan Port as a national port or converting it to one.

It is a settled rule of statutory construction that the express mention of one person, thing, act, or consequence excludes all others. This rule is expressed in the familiar maxim expressio unjus est exclusio alterius. Where a statute, by its terms, is expressly limited to certain matters, it may not, by interpretation or construction, be extended to others. The rule proceeds from the premise that the legislature would not have made specified enumerations in a statute had the intention been not to restrict its meaning and to confine its terms to those expressly mentioned (Agpalo, Statutory Construction, 2nd Ed., 1990, pp. 160-161, and the cases therein cited). The port of Kiwalan not being included in the list of national ports appended to Customs Memorandum Circular No. 33-73 nor in Executive Order No. 72, it follows inevitably as a matter of law and legal principle that this Court may not properly consider said port as a national port. To do otherwise would be to legislate on our part and to arrogate unto ourselves powers not conferred on us by the Constitution.

Even the Bureau of Customs in its Customs Memorandum Circular No. 47-73 held —

It appearing that Banago Wharf in Bacolod City is not one of those listed as a national port, the said port should be considered a municipal, pursuant to the provisions of Executive Order No. 72 series of 1936. Berthing charges therefore may not be collected from vessels docking thereat. (p. 3, Customs Memorandum Circular No. 47-73)

Plainly, therefore, the port of Kiwalan is not a national port. However, petitioner maintains that regardless of whether or not the port of Kiwalan is a national port, berthing charges may still be collected by the Bureau of Customs from vessels berthing at said port, citing the case of Luzon Stevedoring Corporation v. Court of Tax Appeals and Commissioner of Customs (18 SCRA 436 [1966]), where it was held:chanrob1es virtual 1aw library

Adverting to the terms of the law, it is quite apparent that the government’s right to collect berthing charges is not planted upon the condition that the pier be publicly owned. The statute employs the word pier — without more. Nothing there said speaks of private or public pier. Where the law does not exact the nature of ownership as a condition, that condition should not be read into the law. We are not to indulge in statutory construction. Because the law is clear. Our plain duty is to apply the law as it is written. So applying, we rule that berthing or mooring charges here were properly collected. (at pp. 438-439.)cralawnad

The above ruling, however, is no longer effective and can not apply in the case at bar for the same was decided before the Tariff and Customs Code was amended by Presidential Decree No. 34 which took effect thirty days from October 27, 1972, the date of promulgation.

Section 2901 of the Tariff and Customs Code prior to its amendment and said section as amended by Presidential Decree No. 34 are hereunder reproduced with the amendments duly highlighted:chanrob1es virtual 1aw library

Section 2901. Definition — Berthing charge is the amount assessed against a vessel for mooring or berthing at a pier, wharf, bulkhead-wharf, river or channel marginal wharf at any port in the Philippines; or for mooring or making fast to a vessel so berthed; or for coming or mooring within any slip, channel, basin, river or canal under the jurisdiction of any port of the Philippines (old TCC)

Section 2901. Definition — Berthing charge is the amount assessed a vessel for mooring or berthing at a pier, wharf, bulkhead-wharf, river or channel marginal wharf AT ANY NATIONAL PORT IN THE PHILIPPINES; for mooring or making fast to a vessel so berthed; or for coming or mooring within any slip, channel, basin, river or canal under the jurisdiction of ANY NATIONAL port of the Philippines; Provided, HOWEVER, THAT IN THE LAST INSTANCE, THE CHARGE SHALL BE FIFTY (50%) PER CENT OF RATES PROVIDED FOR IN CASES OF PIERS WITHOUT CARGO SHED IN THE SUCCEEDING SECTIONS.

It will thus be seen that the word "national" before the word "port" is inserted in the amendment. The change in phraseology by amendment of a provision of law indicates a legislative intent to change the meaning of the provision from that it originally had (Agpalo, supra, p. 76). The insertion of the word "national" before the word "port" is a clear indication of the legislative intent to change the meaning of Section 2901 from what it originally meant, and not a mere surplusage as contended by petitioner, in the sense that the change "merely affirms what customs authorities had been observing long before the law was amended" (p. 18, Petition). It is the duty of this Court to give meaning to the amendment. It is, therefore, our considered opinion that under Section 2901 of the Tariff and Customs Code, as amended by Presidential Decree No. 34, only vessels berthing at national ports are liable for berthing fees. It is to be stressed that there are differences between national ports and municipal ports, namely: (1) the maintenance of municipal ports is borne by the municipality, whereas that of the national ports is shouldered by the national government; (2) municipal ports are created by executive order, while national ports are usually created by legislation; (3) berthing fees are not collected by the government from vessels berthing at municipal ports, while such berthing fees are collected by the government from vessels moored at national ports. The berthing fees imposed upon vessels berthing at national ports are applied by the national government for the maintenance and repair of said ports. The national government does not maintain municipal ports which are solely maintained by the municipalities or private entities which constructed them, as in the case at bar. Thus, no berthing charges may be collected from vessels moored at municipal ports nor may berthing charges be imposed by a municipal council (Tejam’s Commentaries on the Revised Tariff and Customs Code, p. 2486, citing Circular Letter No. 2981 dated September 30, 1958 quoting Op. No. 122, s. of 1958 and Op. No. 373, s. of 1940, Sec. of Justice)

The subject vessels, not having berthed at a national port but at the Port of Kiwalan, which was constructed, operated, and continues to be maintained by private respondent Iligan Express Corporation, are not subject to berthing charges, and petitioner should refund the berthing fees paid by private Respondent.cralawnad

WHEREFORE, the petition is hereby DENIED and the decision of the Court of Tax Appeals AFFIRMED.

SO ORDERED.

Feliciano, Bidin, Romero and Vitug, JJ., concur.




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