SUPREME COURT DECISIONS

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Endnotes:


1 Section 4, CB Circular No. 960 Foreign exchange retention abroad. No person shall promote, finance enter into or participate in any foreign exchange transactions where the foreign exchange involved is paid, retained delivered or transferred abroad while the corresponding pesos are paid for or are received in the Philippines, except when specifically authorized by the Central Bank or otherwise allowed under central bank regulations.

Residents, firms, associations, or corporations unless otherwise permitted under CB regulations are prohibited from maintaining foreign exchange accounts abroad.

Section 32. CB Circular 1028, amended Section 4, CB Circular 960, provides: Prohibition Against Deposit Abroad of residents. No resident shall open and maintain foreign exchange deposit accounts abroad involving outward remittance of foreign exchange unless otherwise permitted by law or by central bank regulations. x x x.

2 Proceedings upon violation of laws and regulations. Whenever any person or entity willfully violates this act or any order, instruction, rules or regulation issued by the Monetary Board, the person or persons responsible for such violations shall be punished by a fine of not more than twenty thousand pesos and by imprisonment of not more than five years.

3 Annexes E, F and G of the Petition; Rollo, pp. 121-126. The three informations originally filed on January 9, 1992 were amended on February 24, 1992. The amended informations read:

(Crim. Case No. 90384-92)

That on or about 03 October 1980, and sometime prior or subsequent thereto, the above-named accused, a public official, a citizen and a resident of the Republic of the Philippines, in violation of Section 4 of Central Bank Circular 960, as amended, a crime triable by and within the jurisdiction of this Honorable Court, did then and there unlawfully maintain a foreign account deposit in Banque de Paris Et. Des Pays-Bas, S.A., Suisse with account number 073043P without prior authority from the Central Bank of the Philippines.

Contrary to Law.

(Crim. Case No. 90385-92)

That on or about June 6, 1991, and sometime prior or subsequent thereto, the above-named accused, a public officer, a citizen and a resident of the Republic of the Philippines, in violation of Section 4 of Central Bank Circular 960, as amended, a crime triable by and within the jurisdiction of this Honorable Court, did then and there unlawfully maintain a foreign account deposit in Swiss Bank Corporation with Account No. 98929-NY in the name of Maler II Foundation, without prior authority from the Central Bank of the Philippines.

Contrary to Law.

(Crim. Case No. 90386-92)

That on or about June 6, 1991, and sometime prior or subsequent thereto, the above-named accused, a public official, a citizen and a resident of the Republic of the Philippines, in violation of Section 4 of Central Bank Circular 960, as amended, a crime triable by and within the jurisdiction of this Honorable Court, did then and there unlawfully maintain a foreign account deposit in Swiss Bank Corporation with Account No. 254508BT in the name of Maler I Foundation, without prior authority from the Central Bank of the Philippines.

Contrary to Law.

4 Annex H of Petition; Rollo, pp. 132-139.

5 Rollo, pp. 134-136.

(Crim. Case No. 91-101732)

That from 1973 up to December 26, 1985, both dates inclusive, and for sometime thereafter, the above-named accused, in conspiracy with her late husband, then President Ferdinand E. Marcos, while both residing in Malacaang Palace in the City of Manila, Philippines, and within the jurisdiction of this Honorable Court, did then and the5re wilfully, unlawfully and feloniously open and maintain foreign exchange accounts abroad, particularly in Banque de Paris et des Pays-Bas (also known as Banque Paribas) in Geneva, Switzerland, later transferred to another bank known as LOMBARD, ODIER ET CIE also in Geneva, in the names of several establishments organized by their dummy or attorney-in-fact identified as Stephane A. Cattaui, among which were accounts 036-517 J, Establishment BULLSEYE; 037-973 R, Establishment MABARI; 038-150 L, Establishment GLADIATOR; 038-4892, Establishment VOLUBILIS; 32.529 X, INTERNATIONAL INTELLIGENCE FUND; PRETORIEN created under the name INTELLIGENCE: Establishment GARDENIA; Establishment GLADIATOR; Establishment CESAR; Establishment ESG; Account Nos. 23-0734 H, 22-98 SC, 23-285; 3652 IN; and 073-043 P in the name of accused who executed a power of attorney in favor of her husband on September 29, 1980 giving the latter the authority to do anything with respect to her accounts; which accounts were reduced to five, namely: 036 517 J; 037 973 R; 038 150 L, 038 489 Z, and 036 521 N which were later on transferred to LOMBARD, ODIER ET CIE for credit to the account COGES 00777 per instruction on May 17, 1984 of the accuseds husband and attorney-in-fact to their dummy and duly appointed Administrator Stephane Cattaui who also transferred to said LOMBARD Odier et Cie in order to continue managing for them their hidden accounts, including the investment of $15 Million in Philippine-issued dollar-dominated treasury notes which was fully paid together with the interests on December 26, 1985 and which payment was remitted to LOMBARD ODIER ET CIE for the credit of Account COGES 00777 of the accused and her late husband which act of maintaining said foreign exchange accounts abroad was not permitted under the Central Bank regulations.

CONTRARY TO LAW.

(Crim. Case No. 91-101734)

That from 1968 to June 6, 1991 both date inclusive, the above-named accused, in conspiracy with her late husband, then President Ferdinand E. Marcos, while both residing in Malacaang Palace in the City of Manila, Philippines, and within the jurisdiction of this Honorable Court did, then and there wilfully, unlawfully and feloniously open and maintain foreign exchange account abroad, particularly in Swiss Bank Corporation (SBC) in Geneva, Switzerland, in the name of Maler Establishment, later transformed into Maler Foundation, which was organized by their dummies, nominees, fronts, agents or duly appointed administrators among them Jean Louis Sunier who received instructions from the accused and her husband who signed with their alias JOHN LEWIS in order to maintain two accounts, one of which is Account No. 98929 NY under Maler II with the balance of SF 16,195,258.00, without prior permission from the Central Bank of the Philippines, and such act of maintaining foreign account abroad was not permitted under Central Bank regulations.

CONTRARY TO LAW.

6 Motion for Consolidation, p. 6; Rollo, p. 137.

7 Annex I Order dated July 1, 1992 issued by Hon. Jose Hernandez of RTC Br. 158, Pasig. The dispositive portion of said Orders reads: WHEREFORE, let this case be consolidated with those pending before Branch 26, Regional Trial Court of Manila presided by Judge Corona Ibay-Somera, provided she dose not have any objection to the consolidation. (Rollo, p. 140).

8 Order dated July 20, 1992 in criminal case no. 92-107942 issued by Judge Nitafan of RTC Branch 52, Manila; Annex A of Petition; the dispositive portion of this order reads:

WHEREFORE, the prosecution in this case is hereby ordered to show cause, within ten (10) days from receipt of a copy of this order, why the information shall not be dismissed.

This order is made in line with continuing efforts of this Court to unclogged its docket of seemingly unmeritorious cases so that it can concentrate its attention to more serious and important cases. (Rollo, pp. 66-69).

Respondent judge stated in the order that the Circular was (I)mperfectly published because although the text of the Circular was included in said issue of the Official Gazette, (pp. 510, et seq.) It was not indicated in the Table of Contents thereof. (Rollo, p. 67).

9 Ibid., p. 2; Rollo, p. 67.

10 Ibid., p. 3; Rollo, pp. 68-69.

11 Order dated July 20, 1992 in criminal case nos. 92-107943 and 92-107944 issued by Judge Nitafan of Branch 52-Manila; Annex A-1" of Petition; The dispositive portion of this order provides:

WHEREFORE, the prosecution is hereby ordered to show cause within ten (10) days from receipt of a copy of this order why the informations in these cases shall not be dismissed. (Rollo, pp. 70-74.)

12 Ibid., p. 4; Rollo, p. 73.

13 Rollo, pp. 69, 74.

14 It would be unfair, indeed, to the Presiding judge of this court to just pull out these cases after he had gone over and studied their substance. Fortunately and/or unfortunately for the prosecution that the presiding judge is more studious and discreet, if not more systematic and methodical, in the handling of this cases. But such is not a valid ground for consolidation.

The fact that the prosecution intended to have these cases to be assigned to a specific branch of this court is of no moment for as already intimated parties or their counsel must not be allowed to select the judges to try and determine their cases; otherwise, the raffle procedure and its intent and spirit will be brought to naught. (Order of Judge Nitafan dated August 6, 1992, p. 3; Rollo, p. 161).

15 Order dated August 7, 1992 of RTC Branch 52-Manila in Criminal Case No. 92-107942; Annex B of Petition; Rollo, pp. 75-82. The dispositive portion of that order reads:

WHEREFORE, for all the foregoing considerations, in addition to the authorities cited in the July 20, 1992 order, the instant case is clearly dismissible. Therefore, the dismissal of the information is hereby ordered, with costs de oficio, and the cash bail bond of the accused is ordered refunded to the accused, subject to the usual accounting and auditing procedures. (Rollo, p. 82).

16 Order dated August 10, 1992 of RTC Branch 52-Manila in criminal cases no. 92-107943 and 92-107944; Annex C of Petition, p. 16; Rollo, pp. 83-99. The dispositive portion of that order states:

WHEREFORE, without prejudice to adding the alleged violations recited in the informations which commenced theses cases as additional overt acts in the other related cases mentioned by the Office of the solicitor-general in its oftrepeated motion (if still legally feasible), the above-enetitled cases are hereby dismissed, with costs de oficio, and the cash bail bonds of the accused is ordered refunded to her, subject to the usual accounting and auditing procedures. (Rollo, p. 99).

17 RTC Order dated September 7, 1992 issued by Judge Nitafan in Criminal cases 92-107942, 92-107943 and 92-107944, pp. 2-4; Rollo, pp. 102-104.

18 Ibid., pp. 1-19; Rollo, pp. 101-120.

19 Padilla v. CA, 269 SCRA 402 cited in Lacson v. Sandiganbayan, G.R. No. 128096, January 20, 1999.

20 People v. Leviste, 255 SCRA 238; People v. Tampal, 244 SCRA 202.

21 Guerrero v. CA, 257 SCRA 703.

22 The rest of the Section reads: However, the conviction of the accused shall not be a bar to another prosecution for an offense which necessarily includes the offense charged in the former complaint or information under any of the following instances:

(a) the graver offense developed due to supervening facts arising from the same act or omission constituting the former charge;

(b) the facts constituting the graver charge became known or were discovered only after the filing of the former complaint or information; or

(c) the plea of guilty to the lesser offense was made without the consent of the fiscal and of the offended party.

In any of the foregoing cases, where the accused satisfies or serves in whole or in part the judgment, he shall be credited with the same in the event of conviction for the graver offense. (Revised Rules on Criminal Procedure).

23 Cudia v. CA, G.R. No. 110315, January 16, 1998; Guerrero v. CA, 257 SCRA 703; People v. Leviste, 255 SCRA 238; People v. Tampal, 244 SCRA 202.




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