Philippine Supreme Court Jurisprudence


Philippine Supreme Court Jurisprudence > Year 2000 > March 2000 Decisions > G.R. No. 132929 March 27, 2000 - COMMISSIONER OF CUSTOMS v. COURT OF TAX APPEALS, ET AL.:




PHILIPPINE SUPREME COURT DECISIONS

SECOND DIVISION

[G.R. No. 132929. March 27, 2000.]

COMMISSIONER OF CUSTOMS, Petitioner, v. COURT OF TAX APPEALS and PHILIPPINE CASINO OPERATORS CORPORATION, Respondents.

D E C I S I O N


MENDOZA, J.:


The issue for decision in this case is whether the Philippine Casino Operators Corporation (PCOC) is, by virtue of its concessionaire’s contract with the Philippine Amusement and Gaming Corporation (PAGCOR), exempt from the payment of duties, taxes and other imposts importations. Both the Court of Appeals and the Court of Tax Appeals ruled in the affirmative. Hence this petition.chanroblesvirtuallawlibrary

The facts are as follows:chanrob1es virtual 1aw library

PAGCOR is a government corporation with exclusive franchise to operate and maintain gambling casinos. On July 5, 1977, it entered into a contract with PCOC for the operation of its floating casino off Manila Bay. This establishment was, however, gutted by fire in 1979, for which reason, PAGCOR shifted its operations to land-based casinos and entered into another contract with PCOC for the management of a casino at the Provident International Resources Corporation (PIRC) building on Imelda Avenue, Parañaque City. Both contracts contained the following stipulation: 1

Section 2(e). The CONCESSIONAIRE shall be authorized in behalf of the FRANCHISE[E] to . . . procure either local or imported equipment and facilities from foreign sources as may be required in the casino operation . . .

From 1982 to 1984, PCOC imported various articles and equipment which, on the strength of indorsements of exemption it had procured from the Ministry of Finance, were released from the Bureau of Customs free of tax.

Sometime in May 1988, the Customs Bureau received confidential information that PCOC had been able to obtain tax exemption through fraud and misrepresentation. Accordingly, the District Collector of Customs issued a warrant for the seizure of the imported articles. On March 12, 1989, agents of the Bureau served the warrants at the PIRC building, where the articles were kept, and several auto parts, escalators, elevators, power systems, kitchen equipment and other heavy equipment were seized or detained. 2

After hearing, the District Collector of Customs ordered on February 22, 1990 the forfeiture of the imported articles. PCOC appealed, but the Commissioner of Customs, on February 12, 1991, affirmed the ruling. PCOC elevated the case to the CTA, which, on May 28, 1997, reversed the ruling of the Commissioner of Customs and ordered the release of the articles to PCOC.

On June 20, 1997, the Commissioner filed a motion for reconsideration but his motion was denied on the ground that it was filed late. The CTA, therefore, ordered the entry of its judgment.

The Commissioner then filed a petition for certiorari. But in its decision dated March 3, 1998, the Court of Appeals dismissed the petition. Hence, this petition for review on certiorari. Petitioner contends that the Court of Appeals 3 —

I. ERRONEOUSLY AFFIRMED THE DECISION OF THE COURT OF TAX APPEALS THAT SERVICE TO THE LEGAL SERVICE DIVISION OF THE BUREAU OF CUSTOMS IS BINDING ON THE OSG.

II. [ERRONEOUSLY] DISMISSED THE PETITION FOR CERTIORARI AS, ALLEGEDLY, THE PROPER REMEDY IS AN APPEAL.

III. ERRONEOUSLY AFFIRMED THE ORDER TO RELEASE THE SEIZED ARTICLE ILLEGALLY IMPORTED.

First. Petitioner was represented in the CTA by the Office of the Solicitor General which deputized lawyers in the Legal Service Division of the Bureau of Customs to serve as collaborating counsels. In accordance with this arrangement, lawyers in both offices (Bureau of Customs and the OSG) were served copies of decisions of the CTA. The lawyers at the Bureau received a copy of the decision of the CTA on May 30, 1997, while the OSG received its own on June 5, 1997. As earlier stated, the OSG filed its motion for reconsideration on June 20, 1997. Counted from this date, the motion was seasonably filed, but if the period for appealing or filing a motion for reconsideration were reckoned from the date of receipt of the decision by the lawyers of the Bureau of Customs, then the motion was filed five days late. The Court of Appeals ruled that service of the copy of the CTA decision on the lawyers of the Bureau of Customs was equivalent to service on the OSG, and, therefore, the motion for reconsideration was filed late. 4

This is error. In National Power Corp. v. NLRC, 5 it was already settled that although the OSG may have deputized the lawyers in a government agency represented by it, the OSG continues to be the principal counsel, and, therefore, service on it of legal processes, and not that on the deputized lawyers, is decisive. It was explained:chanrob1es virtual 1aw library

. . . The lawyer deputized and designated as special attorney-OSG" is a mere representative of the OSG and the latter retains supervision and control over the deputized lawyer. The OSG continues to be the principal counsel . . ., and as such, the Solicitor General is the party entitled to be furnished copies of the orders, notices and decisions. The deputized special attorney has no legal authority to decide whether or not an appeal should be made.

As a consequence, copies of orders and decisions served on the deputized counsel, acting as agent or representative of the Solicitor General, are not binding until they are actually received by the latter. We have likewise consistently held that the proper basis for computing reglementary period to file an appeal and for determining whether a decision had attained finality is service on the OSG . . . 6

In ruling that it is service of the adverse decision on the deputized lawyers and not that on the OSG which is decisive, the CA cited the cases of Republic v. Soriano 7 and National Irrigation Administration v. Regino. 8

These cases are not in point. In Soriano, the Court dismissed the petition of the OSG not because it was bound by the earlier service of its orders on the deputized counsel but because, counted from the OSGs receipt of the questioned orders, its Motion for Reconsideration was filed late. Thus, it was stated: 9

The three . . . Orders in question were received by the OSG on October 14, 1986 having been referred to it by the Insurance Commissioner on that same day. . . . Applying the Interim Rules and Guidelines of the Rules of Court, the OSG had until October 29, 1986 to file its appeal from the questioned Orders. Consequently, the Motion for Reconsideration filed on November 10, 1986 was filed out of time. . . .

On the other hand, the case of National Irrigation Administration v. Regino is different because there the OSG did not deputize any special counsel. The other counsel of record, Atty. Basuil, was deputized by the NIA. Thus, the Court’s ruling therein that the service of the lower court’s order (denying motion for reconsideration) to Atty. Basuil was also deemed service to the OSG was based on Rule 13, �2 of the Rules of Court. 10 The Court itself impliedly recognized that had Atty. Basuil been a deputized special counsel of the OSG, he would have no authority to decide on his own what action to take on any incident regarding the case. The Court stated:" [A]s aptly noted by the private respondent, the Solicitor General did not appoint Atty. Basuil a special attorney or his deputy." 11

Second. The Court of Appeals ruled that petitioner should have filed an appeal and not a petition for certiorari under Rule 65 of the 1997 Rules of Civil Procedure because even assuming that the CTA erred in ruling that PCOC is exempt from the payment of importation-related taxes, its error would be an error of judgment committed in the exercise of its jurisdiction. 12

We disagree. In its order of August 14, 1997, the CTA denied petitioner’s motion for reconsideration and ordered the entry of judgment. As far as petitioner was concerned, there was no longer any appeal and execution of the decision was in order, whereas the prime specification of petition for certiorari is that there is no appeal, nor any other plain, speedy, adequate remedy in the ordinary course of law.chanrobles.com : virtual law library

Third. Coming now into the merits of the case, the CTA ruled that the importations of PCOC were exempt from tax pursuant to �4(2)(b) of B.P. Blg. 1067-B, as amended by P.D. No. 1399, 13 which provides:chanrob1es virtual 1aw library

SECTION 4. EXEMPTIONS. —

x       x       x


(2) Income and other taxes. —

x       x       x


(b) Others: The exemption herein granted for earnings derived from the operations conducted under the franchise, specifically from the payment of any tax, income or otherwise, as well as any form of charges, fees, or levies, shall inure to the benefit of and extend to corporation/s, association/s, agency/ies, or individual/s with whom the Franchisee [PAGCOR] has any contractual relationship in connection with the operations of the casino/s authorized to be conducted under the franchise and to those receiving compensation or other remuneration from the Franchise Holder as a result of essential facilities furnished and/or technical services rendered to the Franchise Holder.

This provision is not applicable because it refers to income tax exemption. As PCOC claims to be exempt from the payment of duties, taxes, and other imposts for imported articles, the CTA should have applied instead the provision of the first paragraph of �4(1), to wit:chanrob1es virtual 1aw library

SECTION 4. EXEMPTIONS. —

(1) Duties, taxes and other imposts on importations — All importations of equipment, vehicles, automobiles, boats, ships, barges, aircraft and such other gambling paraphernalia, including accessories or related facilities, for the sole and exclusive use of the casinos, the proper and efficient management and administration thereof, and such other clubs, recreation or amusement places to be established under and by virtue of this Franchise shall be exempt from the payment of duties, taxes and other imposts, including all kinds of fees, levies, or charges of any kind or nature.

Vessels and/or accessory ferry boats imported or to be imported by any corporation having existing contractual arrangements with the Franchisee, for the sole and exclusive use of the casino or to be used to service the operations and requirements of the casino, shall likewise be totally exempt from the payment of all taxes, duties and other imposts, including all kinds of fees, levies, assessments or charges of any kind or nature, whether National or local.

Under the first paragraph above, full exemption from the payment of importation-related taxes is granted to PAGCOR — and no other — irrespective of the type of article imported. On the other hand, while the second paragraph grants exemption not only to PAGCOR but also to "any corporation having existing contractual arrangements with [it]," the exemption covers only the importation of vessels and/or accessory ferry boats, whereas the imported articles involved in this case consisted of auto parts, elevators, escalators, power systems, kitchen equipment and other heavy equipment. PCOC admittedly did not import vessels or accessory ferry boats so as to be exempt from the payment of customs duties.

Nonetheless, the CTA ruled that PAGCOR’s exemption under the first paragraph of �4(1) extends to PCOC by virtue of the concessionaire’s contract under which PCOC was allowed to import equipment and facilities for the use of PAGCOR’s casinos. 14 This is not correct. It is settled that tax exemptions should be strictly construed against those claiming to be qualified thereto. 15

The CTA’s ruling in Philippine Casino Operators Corporation v. Commissioner of Internal Revenue, 16 which it cited in deciding this case, is not in point. The sole issue posed in that case, which it answered in the affirmative using �4(2)(b), was whether PCOC was exempt from paying income tax, surtax of improperly accumulated profits, and business tax.

Fourth. Prescinding from what has been said, we hold that the forfeiture of the illegally released equipment was proper under �2530, pars. (f) and (l), sub-paragraphs 3, 4 and 5 of the Tariff and Customs Code, as amended. 17 Contrary to private respondent’s contention, the forfeiture proceedings were not barred by prescription as the one year prescriptive period under Sec. 1603 18 of the Tariff and Customs Code, as amended, applies only in the absence of fraud. In this case, PCOC’s importations were released by the Bureau of Customs free of tax by virtue of indorsements issued by the Ministry (now Department) of Finance. These, in turn, were issued on certain misrepresentations of Constancio Francisco, an interlocking officer of PCOC and PIRC, 19 to the effect that the importations were exempt from taxes and duties. The following letter 20 is typical of the requests he made: 21

PHILIPPINE AMUSEMENT & GAMING CORPORATION

METRO MANILA

April 22, 1983

THE HONORABLE MINISTER

Ministry of Finance

M a n i l a

Sir:chanrob1es virtual 1aw library

Re: Shipment of 62 Packages Containing five units Traction Geared Elevators Per Eastern B/L No. YMA-20

From: Nippon Otis Elevator Company, Tokyo

This is in connection with the above-captioned importation consisting of 62 packages traction geared elevator shipped per Eastern B/L No. YMA-20 by Nippon Otis Elevator Co. relating shipping documents of which are hereto attached.

In as much as the said shipment shall be for the sole and exclusive use of the Casino, we are requesting for an authority to secure release of said shipment, tax-free and duty-free, under the provisions of P.D. No. 1067-B and quoted herein-below as follows:chanrob1es virtual 1aw library

SECTION 4. Exemptions —

"1) Duties, taxes and other imposts on Importations —

All importations of equipment, vehicles, boats, ships, aircrafts and other recreations or amusement places to be established under and by virtue of this Franchise shall be exempt from the payment of duties, taxes and other imposts."cralaw virtua1aw library

Likewise, we are requesting that the proper [i]ndorsement be addressed to the Commissioner of Customs and then to the Collector of Customs, South Harbor, Manila, allowing release from Customs the above-mentioned shipment.

Very truly yours,

PHILIPPINE AMUSEMENT & GAMING CORP.

(SGD.)

CONSTANCIO D FRANCISCO

The corresponding indorsement 22 for such request reads:chanrob1es virtual 1aw library

REPUBLIKA NG PILIPINAS

MINISTRI: NG PANANALAPI

MAYNILA

1st Indorsement

April 26, 1983

Respectfully referred to the Commissioner of Customs, Manila.

In view of the representation of Mr. Constancio D, Francisco of the Philippine Amusement and Gaming Corporation in his herein . . . letter dated April 22 . . ., 1983, the shipments consigned to the said Corporation for the exclusive use of the Philippine Casino Operators Corporation consisting of:chanrob1es virtual 1aw library

Sixty two (62) packages of five (5) units Geared Traction Elevators covered by Bill of Lading No. YMA-20 of the vessel "EASTERN METEOR" and Proforma Invoice dated My 18, 1982

x       x       x


may be released without the pre-payment of duties and taxes required by Section 23 of PD No. 1177, pursuant to the Joint Circular Issued by the Budget Commission and the Ministry of Finance dated May 9, 1978 . . . .

By Authority of the Minister:chanrob1es virtual 1aw library

(SGD.)

IGNACIO D. RAMIREZ

Chief Local Tax Adviser

and concurrently Officer-In-Charge

Finance Revenue Service

However, during the hearings conducted by the Collector of Customs, Francisco admitted that he was not an employee, much less an officer, of PAGCOR 23 Despite this, Francisco used PAGCOR’s official stationery and signed his name below the printed words "Philippine Amusement and Gaming Corporation" in his letters to the Ministry of Finance. He thus gave the false impression that he has connected to PAGCOR and that it was PAGCOR which asked for the release of the imported equipment without paying tax.

Nor, can we give merit to Francisco’s claims that his representations were sanctioned under the concessionaire’s contract between PAGCOR and PCOC. 24 In light of Francisco’s own admission that he is not in any way connected with PAGCOR and the fact that the former Ministry of Finance favorably acted on the requests for exemptions on the basis of such misrepresentations, thereby causing enormous losses to the government in the form of uncollected taxes, the Collector of Customs’ finding of fraud on the part of PCOC, as affirmed by petitioner, was therefore well founded. The essence of fraud is the intentional and willful employment of deceit deliberately done or resorted to in order to induce another to give up some right.25cralaw:red

WHEREFORE, the decision of the Court of Appeals is REVERSED and the decision of the Commissioner of Customs, dated February 12, 1991, is REINSTATED.

SO ORDERED.chanrobles.com.ph : red

Quisumbing, Buena and De Leon, Jr., JJ., concur.

Endnotes:



1. Court of Tax Appeals Petition, p. 3; Rollo, p. 46.

2. Petition, p. 4; Id., p. 9.

3. Petition, p. 7; Id., p. 12.

4. CA Decision, pp. 3-4; Id., pp. 30-31.

5. 272 SCRA 704 (1997).

6. Id., at 716-717.

7. 168 SCRA 560 (1988).

8. 192 SCRA 42 (1990).

9. Republic v. Soriano, supra at 566.

10. SEC. 2. Papers to be filed and serve. — Every order required by its terms to be served, every pleading subsequent to the complaint, every written motion other than one which may be heard ex parte, and every written notice, appearance, demand, offer of judgment or similar papers shall be filed with the court, and served upon the parties affected thereby. If any of such parties has appeared by an attorney or attorneys, service upon him shall be made upon his attorneys or one of them, unless service upon the party himself is ordered by the court. Where one attorney appears for several parties, he shall only be entitled to one copy of any paper served upon him by the opposite side. (Retained under the 1997 RULES OF CIVIL PROCEDURE).

11. National Irrigation Administration v. Regino, supra, at 49.

12. CA Decision, p. 4; Rollo, p. 31.

13. Later consolidated by P.D. No. 1869, signed July 11, 1983.

14. CTA Decision, pp. 10-11, Rollo, pp. 91-92.

15. Esso Standard Eastern, Inc. v. Acting Commissioner of Customs. 124 Phil 1063 (1966); Commissioner of Internal Revenue v. Guerrero, 128 Phil. 197 (1967); E. Rodriguez, Inc. v. Collector of Internal Revenue, 139 Phil. 354 (1969); Commissioner of Internal Revenue v. Mitsubishi Metal Corporation, 181 SCRA 214 (1990).

16. CTA Case No. 4341, April 12, 1995.

17. SEC. 2530. Property Subject to Forfeiture Under Tariff and Customs Law. —

x       x       x


f. Any article the importation or exportation of which is effected or attempted contrary to law, or any article of prohibited importation or exportation, and all other articles which, in the opinion of the Collector, have been used, ale or were entered to be used as instruments in the importation or exportation of the former.

x       x       x


l. Any article sought to be imported or exported:chanrob1es virtual 1aw library

x       x       x


(3) On the strength of a false declaration or affidavit executed by the owner, importer, exporter or consignee concerning the importation of such article; and

(4) On the strength of a false invoice or other document executed by the owner, importer, exporter or consignee concerning the importation or exportation of such article; and

(5) Through any other practice or device contrary to law by means of which such articles [were] entered through a customhouse to the prejudice of the government.

18. SEC. 1603. Finality of liquidation. — When articles have been entered and passed free of duty or final adjustment of duties made, with subsequent delivery, such entry and passage free of duty or settlement of duties will, after the expiration of one year, from the date of the final payment of duties, in the absence of fraud or protest, be final and conclusive upon all parties, unless the liquidation of the import entry was merely tentative. (Emphasis added)

19. He served as assistant officer-in-charge of PCOC and executive vice-president of PIRC.

20. Records, p. 229; Exh. JJ. (Emphasis in the original).

21. See Records, p. 90 & 328; Exhs. M & ZZ.

22. Petitioner’s Formal Offer of Evidence, Exh. II; (CTA Rollo, p. 133 (emphasis added). The other indorsements (Petitioner’s Formal Offer of Evidence, Exhs. GG to CCC; CTA Rollo, pp. 131-153) likewise refer to presentations of Francisco which apparently, are of similar tenor to those on record, as the basis for their issuance.

23. TSN, p. 15, Sept. 22, 1989.

24. Id., p. 23.

25. Aznar v. Court of Tax Appeals, 58 SCRA 519 (1974); Farolan, Jr. v. Court of Tax Appeals, 217 SCRA 298 (1993).




Back to Home | Back to Main




















chanrobles.com





ChanRobles On-Line Bar Review

ChanRobles Internet Bar Review : www.chanroblesbar.com

ChanRobles MCLE On-line

ChanRobles Lawnet Inc. - ChanRobles MCLE On-line : www.chanroblesmcleonline.com






March-2000 Jurisprudence                 

  • G.R. No. 104930 March 1, 2000 - PEOPLE OF THE PHIL. v. ALEX K BELLO, ET AL.

  • G.R. No. 111928 March 1, 2000 - ALMARIO SIAPIAN v. COURT OF APPEALS, ET AL.

  • G.R. No. 116464 March 1, 2000 - RODENTO NAVARRO, ET AL v. NLRC, ET AL.

  • G.R. No. 117691 March 1, 2000 - PEOPLE OF THE PHIL. v. EDUARDO B. SAMPIOR

  • G.R. Nos. 119958-62 March 1, 2000 - PEOPLE OF THE PHIL. v. ALEJANDRO MARQUITA, ET AL.

  • G.R. No. 124895 March 1, 2000 - PEOPLE OF THE PHIL. v. RUBEN DE LOS REYES

  • G.R. No. 134286 March 1, 2000 - PEOPLE OF THE PHIL. v. LORETO AMBAN

  • Adm. Matter No. MTJ-99-1184 March 2, 2000 - AMPARO S. FARRALES, ET AL. v. RUBY B. CAMARISTA

  • A.M. No. RTJ-99-1454 March 2, 2000 - NESCITO C. HILARIO v. CRISANTO C. CONCEPCION

  • G.R. Nos. 115239-40 March 2, 2000 - MARIO C.V. JALANDONI v. FRANKLIN M. DRILON, ET AL.

  • G.R. No. 125332 March 2, 2000 - PEOPLE OF THE PHIL. v. HERACLEO MONTE, ET AL.

  • G.R. No. 126212 March 2, 2000 - SEA-LAND SERVICE v. COURT OF APPEALS, ET AL.

  • G.R. No. 126814 March 2, 2000 - JUDY CAROL L. DANSAL, ET AL. v. GIL P. FERNANDEZ, ET AL.

  • G.R. No. 127718 March 2, 2000 - NATIONAL FEDERATION OF LABOR v. NLRC, ET AL.

  • G.R. No. 128360 March 2, 2000 - PEOPLE OF THE PHIL. v. EDGAR CRISPIN

  • G.R. No. 128677 March 2, 2000 - SANTIAGO ABAPO v. COURT OF APPEALS, ET AL.

  • G.R. Nos. 133343-44 March 2, 2000 - PEOPLE OF THE PHIL. v. ILDEFONSO BAYONA

  • G.R. Nos. 104769 & 135016 March 3, 2000 - AFP MUTUAL BENEFIT ASSOCIATION v. COURT OF APPEALS, ET AL.

  • G.R. No. 120656 March 3, 2000 - PEOPLE OF THE PHIL. v. ARNEL FERDINAND A. OMAR

  • G.R. No. 126021 March 3, 2000 - PEOPLE OF THE PHIL. v. RENE SIAO

  • G.R. No. 135802 March 3, 2000 - PRISCILLA L. TAN v. NORTHWEST AIRLINES

  • G.R. No. 108381 March 7, 2000 - PEOPLE OF THE PHIL. v. AMADEO I. ACAYA

  • G.R. No. 108951 March 7, 2000 - JESUS B. DIAMONON v. DOLE, ET AL.

  • G.R. No. 109992 March 7, 2000 - HEIRS OF THE LATE HERMAN REY SANTOS v. COURT OF APPEALS, ET AL.

  • G.R. No. 110899 March 7, 2000 - ELIZARDO D. DITCHE v. COURT OF APPEALS, ET AL.

  • G.R. No. 115192 March 7, 2000 - PEOPLE OF THE PHIL. v. ELMER D. SALAS

  • G.R. No. 128046 March 7, 2000 - PEOPLE OF THE PHIL. v. RAMON CHUA UY

  • G.R. No. 128102 March 7, 2000 - AZNAR BROTHERS REALTY COMPANY v. COURT OF APPEALS, ET AL.

  • G.R. No. 129644 March 7, 2000 - CHINA BANKING CORP. v. COURT OF APPEALS, ET AL.

  • G.R. No. 138291 March 7, 2000 - HECTOR C. VILLANUEVA v. UNITED COCONUT PLANTERS BANK

  • G.R. Nos. 139573-75 March 7, 2000 - JUNE GENEVIEVE R. SEBASTIAN v. COMELEC, ET AL.

  • A.M. No. 96-1-25-RTC March 8, 2000 - REPORT ON THE FINANCIAL AUDIT IN RTC

  • A.M. No. RTJ-99-1446 March 9, 2000 - CONCERNED EMPLOYEES OF THE RTC OF DAGUPAN CITY v. ERNA FALLORAN-ALIPOSA

  • G.R. No. 111174 March 9, 2000 - REPUBLIC OF THE PHIL. v. BERNARDO V. SALUDARES, ET AL.

  • G.R. No. 111806 March 9, 2000 - PEOPLE OF THE PHIL. v. BENJAMIN G. GALANO, ET AL.

  • G.R. Nos. 114299 & 118862 March 9, 2000 - TRADERS ROYAL BANK v. COURT OF APPEALS, ET AL.

  • G.R. Nos. 116044-45 March 9, 2000 - AMERICAN AIRLINES v. COURT OF APPEALS, ET AL.

  • G.R. Nos. 116084-85 March 9, 2000 - PEOPLE OF THE PHIL. v. DAMASO JOB

  • G.R. No. 118216 March 9, 2000 - DELTAVENTURES RESOURCES v. FERNANDO P. CABATO, ET AL.

  • G.R. No. 120060 March 9, 2000 - CEBU WOMAN’S CLUB v. LORETO D. DE LA VICTORIA, ET AL.

  • G.R. No. 121348 March 9, 2000 - ANGELITO P. DELES v. NLRC, ET AL.

  • G.R. No. 121998 March 9, 2000 - PEOPLE OF THE PHIL. v. TEODORICO CLEOPAS, ET AL.

  • G.R. No. 125233 March 9, 2000 - Spouses ALEXANDER and ADELAIDA CRUZ v. ELEUTERIO LEIS

  • G.R. No. 126125 March 9, 2000 - PEOPLE OF THE PHIL. v. ARMANDO GAVIOLA

  • G.R. No. 126210 March 9, 2000 - CRISTINA PEREZ v. HAGONOY RURAL BANK, ET AL.

  • G.R. No. 127439 March 9, 2000 - ALFREDO PAZ v. ROSARIO G. REYES

  • G.R. No. 127749 March 9, 2000 - PEOPLE OF THE PHIL. v. BEN GAJO

  • G.R. No. 131925 March 9, 2000 - PEOPLE OF THE PHIL. v. DARIO CABANAS CUAL, ET AL.

  • G.R. No. 132745 March 9, 2000 - PEOPLE OF THE PHIL. v. ROMEO UGIABAN LUMANDONG

  • G.R. No. 133323 March 9, 2000 - ALBERTO AUSTRIA v. COURT OF APPEALS, ET AL.

  • G.R. Nos. 133345 & 133324 March 9, 2000 - JOSEFA CH. MAESTRADO v. COURT OF APPEALS, ET AL.

  • G.R. No. 133382 March 9, 2000 - PEOPLE OF THE PHIL. v. EFREN MENDOZA

  • G.R. No. 135613 March 9, 2000 - ARTHUR V. VELAYO v. COMELEC, ET AL.

  • A.M. No. 99-9-11-SC March 10, 2000 - RE: DISCIPLINARY ACTION AGAINST RICARDO BANIEL III

  • A.M. No. 99-9-12-SC March 10, 2000 - ROSA J. MENDOZA v. RENATO LABAY

  • G.R. No. 127845 March 10, 2000 - PEOPLE OF THE PHIL. v. LODRIGO BAYYA

  • G.R. No. 127673 March 13, 2000 - RICARDO S. MEDENILLA, ET AL. v. PHIL. VETERANS BANK, ET AL.

  • G.R. No. 130769 March 13, 2000 - PEOPLE OF THE PHIL. v. CHRISTOPHER GEGUIRA

  • G.R. No. 132624 March 13, 2000 - FIDEL M. BAÑARES II, ET AL. v. ELIZABETH BALISING, ET AL.

  • G.R. No. 140179 March 13, 2000 - ROQUE FERMO v. COMELEC, ET AL.

  • A.M. No. RTJ-99-1443 March 14, 2000 - EVAN B. CALLEJA v. RAFAEL P. SANTELICES

  • G.R. No. 109271 March 14, 2000 - RICARDO CASTILLO, ET AL. v. SANDIGANBAYAN, ET AL.

  • G.R. No. 110524 March 14, 2000 - DOUGLAS MILLARES, ET AL. v. NLRC, ET AL.

  • G.R. No. 123509 March 14, 2000 - LUCIO ROBLES, ET AL. v. COURT OF APPEALS, ET AL.

  • G.R. No. 133778 March 14, 2000 - ENGRACE NIÑAL v. NORMA BAYADOG

  • G.R. No. 135087 March 14, 2000 - ALBERTO SUGUITAN v. CITY OF MANDALUYONG

  • A.M. No. RTJ-00-1544 March 15, 2000 - ROMEO DE LA CRUZ v. CARLITO A. EISMA

  • G.R. No. 124453 March 15, 2000 - PEOPLE OF THE PHIL. v. JOSEPH PAMBID

  • G.R. No. 130602 March 15, 2000 - PEOPLE OF THE PHIL. v. MICHAEL FRONDA, ET AL.

  • G.R. No. 130809 March 15, 2000 - PEOPLE OF THE PHIL. v. MAXIMO HERNANDEZ

  • G.R. No. 131814 March 15, 2000 - PEOPLE OF THE PHIL. v. RODOLFO ARIZAPA

  • A.M. No. MTJ-99-1221 March 16, 2000 - JOSEFINA M. VILLANUEVA v. BENJAMIN E. ALMAZAN

  • A.M. No. RTJ-00-1542 March 16, 2000 - ROLANDO M. ODOÑO v. PORFIRIO G. MACARAEG, ET AL.

  • G.R. No. 115949 March 16, 2000 - EVANGELINE J. GABRIEL v. SECRETARY OF LABOR AND EMPLOYMENT, ET AL.

  • G.R. No. 124372 March 16, 2000 - RENATO CRISTOBAL, ET AL. v. COURT OF APPEALS, ET AL.

  • G.R. No. 125536 March 16, 2000 - PRUDENTIAL BANK v. COURT OF APPEALS, ET AL.

  • G.R. No. 126805 March 16, 2000 - PHILIPPINE AIRLINES INC. v. NLRC, ET AL.

  • G.R. No. 128550 March 16, 2000 - DIGITAL MICROWAVE CORP. v. COURT OF APPEALS, ET AL.

  • G.R. No. 129904 March 16, 2000 - GUILLERMO T. DOMONDON v. SANDIGANBAYAN, ET AL.

  • G.R. No. 133226 March 16, 2000 - PEOPLE OF THE PHIL. v. LOCSIN FABON

  • A.M. No. 99-8-286-RTC March 17, 2000 - REPORT ON THE JUDICIAL AUDIT CONDUCTED IN THE MUNICIPAL TRIAL COURT IN CITIES

  • A.M. Nos. RTJ-99-1484 (A) & 99-1484 March 17, 2000 - JOSELITO RALLOS, ET AL. v. IRENEO LEE GAKO JR.

  • G.R. No. 113433 March 17, 2000 - LUISITO P. BASILIO v. COURT OF APPEALS, ET AL.

  • G.R. No. 115221 March 17, 2000 - JULIUS G. FROILAN v. SANDIGANBAYAN

  • G.R. No. 116754 March 17, 2000 - MORONG WATER DISTRICT v. OFFICE OF THE DEPUTY OMBUDSMAN, ET AL.

  • G.R. No. 121780 March 17, 2000 - PEOPLE OF THE PHIL. v. RAMON SUMALDE, ET AL.

  • G.R. Nos. 122510-11 March 17, 2000 - PEOPLE OF THE PHIL. v. HERACLEO MANRIQUEZ, ET AL.

  • G.R. No. 124224 March 17, 2000 - NEW PACIFIC TIMBER & SUPPLY COMPANY v. NLRC, ET AL.

  • G.R. No. 124526 March 17, 2000 - PEOPLE OF THE PHIL. v. JIMMY SAPAL

  • G.R. No. 124874 March 17, 2000 - ALBERT R. PADILLA v. FLORESCO PAREDES, ET AL.

  • G.R. No. 125059 March 17, 2000 - FRANCISCO T. SYCIP v. COURT OF APPEALS, ET AL.

  • G.R. No. 129284 March 17, 2000 - PEOPLE OF THE PHIL. v. ROSALINO FLORES

  • G.R. No. 129297 March 17, 2000 - PEOPLE OF THE PHIL. v. ROMULO SAN DIEGO

  • G.R. No. 131270 March 17, 2000 - PERFECTO PALLADA v. PEOPLE OF THE PHIL.

  • G.R. No. 134504 March 17, 2000 - JOSELITO V. NARCISO v. FLOR MARIE STA. ROMANA-CRUZ

  • G.R. No. 134986 March 17, 2000 - CAMPO ASSETS CORP. v. CLUB X. O. COMPANY

  • G.R. No. 138218 March 17, 2000 - CLAUDIUS G. BARROSO v. FRANCISCO S. AMPIG, ET AL.

  • A.M. No. 98-8-262-RTC March 21, 2000 - REPORT ON THE JUDICIAL AUDIT CONDUCTED IN REGIONAL TRIAL COURT

  • A.M. No. 99-2-79-RTC March 21, 2000 - REQUEST of Judge IRMA ZITA MASAMAYOR v. RTC-Br. 52

  • G.R. Nos. 130568-69 March 21, 2000 - PEOPLE OF THE PHIL. v. CHE CHUN TING

  • G.R. No. 130685 March 21, 2000 - FELIX UY, ET AL. v. COMMISSION ON AUDIT, ET AL.

  • G.R. No. 133434 March 21, 2000 - PEOPLE OF THE PHIL. v. BERNABE E. ADILA

  • A.C. No. 4807 March 22, 2000 - MANUEL N. CAMACHO v. LUIS MEINRADO C. PANGULAYAN, ET AL.

  • Adm. Case No. 5235 March 22, 2000 - FERNANDO C. CRUZ, ET AL. v. ERNESTO C. JACINTO

  • A.M. No. 00-1258-MTJ March 22, 2000 - Spouses CONRADO and MAITA SEÑA v. ESTER TUAZON VILLARIN

  • G.R. No. 122540 March 22, 2000 - PEOPLE OF THE PHIL. v. NOEL SAPINOSO, ET AL.

  • G.R. No. 123206 March 22, 2000 - COMMISSIONER OF INTERNAL REVENUE v. COURT OF APPEALS, ET AL.

  • G.R. No. 132551 March 22, 2000 - PEOPLE OF THE PHIL. v. JOSE DEDACE

  • Adm. Case No. 4083 March 27, 2000 - LEONITO GONATO, ET AL. v. CESILO A. ADAZA

  • Adm. Matter No. P-96-1204 March 27, 2000 - MILA MARTINEZ v. ALEXANDER RIMANDO, ET AL.

  • G.R. No. 120150 March 27, 2000 - ADRIAN DE LA PAZ v. COURT OF APPEALS, ET AL.

  • G.R. No. 123560 March 27, 2000 - YU ENG CHO, ET AL. v. PAN AMERICAN WORLD AIRWAYS

  • G.R. No. 124118 March 27, 2000 - MARINO ADRIANO, ET AL. v. COURT OF APPEALS, ET AL.

  • G.R. No. 127240 March 27, 2000 - ONG CHIA v. REPUBLIC OF THE PHIL. and COURT OF APPEALS

  • G.R. No. 128073 March 27, 2000 - PEOPLE OF THE PHIL. v. RENE MAMALIAS

  • G.R. No. 130669 March 27, 2000 - PEOPLE OF THE PHIL. v. WILSON MITRA

  • G.R. No. 130722 March 27, 2000 - REYNALDO K. LITONJUA, ET AL. v. L & R CORPORATION, ET AL.

  • G.R. No. 131074 March 27, 2000 - CENTRAL BANK OF THE PHIL. v. ALFONSO BICHARA, ET AL.

  • G.R. No. 132929 March 27, 2000 - COMMISSIONER OF CUSTOMS v. COURT OF TAX APPEALS, ET AL.

  • G.R. No. 135962 March 27, 2000 - METROPOLITAN MANILA DEVELOPMENT AUTHORITY v. BEL-AIR VILLAGE ASSOCIATION

  • G.R. No. 136478 March 27, 2000 - ARSENIO P. REYES, JR. v. COURT OF APPEALS, ET AL.

  • A.M. No. RTJ-00-1528 March 28, 2000 - ROMULO SJ TOLENTINO v. ALFREDO A. CABRAL

  • G.R. No. 79679 March 28, 2000 - PEOPLE OF THE PHIL. v. ENRIQUE CABINGAS, ET AL.

  • G.R. Nos. 117145-50 & 117447 March 28, 2000 - PEOPLE OF THE PHIL. v. LEONIDA MERIS

  • G.R. No. 131472 March 28, 2000 - PEOPLE OF THE PHIL. v. ROMEO TIPAY

  • G.R. No. 132518 March 28, 2000 - GAVINA MAGLUCOT-AW, ET AL. v. LEOPOLDO MAGLUCOT, ET AL.

  • G.R. No. 133146 March 28, 2000 - PEOPLE OF THE PHIL. v. MANUEL CULA, ET AL.

  • G.R. No. 133832 March 28, 2000 - PEOPLE OF THE PHIL. v. ZOSIMO BARREDO

  • A.M. No. P-98-1284 March 30, 2000 - ABRAHAM D. CAÑA v. ROBERTO B. GEBUSION

  • G.R. No. 106671 March 30, 2000 - HARRY TANZO v. FRANKLIN M. DRILON, ET AL.

  • G.R. No. 109773 March 30, 2000 - PEOPLE OF THE PHIL. v. ELBERTO BASE

  • G.R. No. 123112 March 30, 2000 - PEOPLE OF THE PHIL. v. ARTURO CAVERTE and TEOFILO CAVERTE

  • G.R. No. 125355 March 30, 2000 - CIR v. COURT OF APPEALS and COMMONWEALTH MANAGEMENT AND SERVICES CORP.

  • G.R. No. 129288 March 30, 2000 - PEOPLE OF THE PHIL. v. JOEY AQUINO, ET AL.

  • G.R. No. 129433 March 30, 2000 - PEOPLE OF THE PHIL. v. PRIMO CAMPUHAN

  • G.R. No. 138081 March 30, 2000 - BUREAU OF CUSTOMS (BOC), ET AL. v. NELSON OGARIO, ET AL.

  • A.M. No. MTJ-98-1167 March 31, 2000 - EMILY M SANDOVAL. v. FELICISIMO S. GARIN

  • A.M. No. P-96-1211 March 31, 2000 - PACIFICO S. BULADO v. DOMINGO TIU

  • G.R. No. 100152 March 31, 2000 - ACEBEDO OPTICAL COMPANY v. COURT OF APPEALS, ET AL.

  • G.R. No. 114734 March 31, 2000 - VIVIAN Y. IMBUIDO v. NLRC, ET AL.

  • G.R. No. 115181 March 31, 2000 - MARIA SOCORRO AVELINO v. COURT OF APPEALS, ET AL.

  • G.R. No. 115990 March 31, 2000 - PEOPLE OF THE PHIL. v. JOSELITO BALTAZAR y ESTACIO @ "JOEY"

  • G.R. No. 121517 March 31, 2000 - RAY U. VELASCO, ET AL. v. COURT OF APPEALS, ET AL.

  • G.R. No. 121572 March 31, 2000 - PEOPLE OF THE PHIL. v. JOEL ELAMPARO

  • G.R. No. 123113 March 31, 2000 - PEOPLE OF THE PHIL. v. JERRY ABALDE

  • G.R. No. 123636 March 31, 2000 - JOSELITO LAGERA v. NLRC, ET AL.

  • G.R. No. 125280 March 31, 2000 - PEOPLE OF THE PHIL. v. WILSON SUITOS

  • G.R. Nos. 128056-57 March 31, 2000 - PEOPLE OF THE PHIL. v. MARCOS PARAMIL

  • G.R. No. 128647 March 31, 2000 - PEOPLE OF THE PHIL. v. ANTONIO SALONGA

  • G.R. No. 132053 March 31, 2000 - PEOPLE OF THE PHIL. v. DANILO TAYAG

  • G.R. No. 132192 March 31, 2000 - PEOPLE OF THE PHIL. v. ROGELIO NOROÑA and FREDDIE NOROÑA

  • G.R. Nos. 133387-423 March 31, 2000 - PEOPLE OF THE PHIL. v. EXPEDITO ABAPO

  • G.R. No. 133857 March 31, 2000 - PEOPLE OF THE PHIL. v. JOEY AMIGABLE

  • G.R. No. 139137 March 31, 2000 - ALFREDO ARQUELADA, ET AL v. PHIL. VETERANS BANK