StatCon Digest by ME
StatCon Digest by ME
StatCon Digest by ME
-assails the legality of the assessment those charges therein enumerated, "plus one
because, it is claimed, retroactive effect is hundred per centum of such total value in
being given to the ruling of the Collector of the case of articles enumerated in section
June 21, 1954 which is void for lack of one hundred and eighty-four; fifty per
approval by the Secretary of Finance, and is centum in case of articles enumerated in
made to apply to transactions long closed in section one hundred and eighty-five; and
the books of the taxpayer twenty-five per centum in the case of
articles enumerated in section one hundred
and eighty-six." In other words, the mark-up
COURT RULING: IN FAVOR OF prescribed by law is to be considered in
RESPONDENT addition to the invoice value and all
- the law requires that it be included in the incidental expenses of importation
assessment not only the import invoice value
of merchandise, which includes freight, Wherefore, the decision of the Court of Tax
postage, insurance, commission, and Appeals being in accordance with the
customs duty, but all other similar charges evidence and the applicable law, the same is
which would necessarily increase the landed hereby affirmed, with costs against the
cost of the merchandise imported, which, in appellant. It is so ordered.
our opinion, should include the difference of
P0.015 paid by petitioner to a local bank in
the purchase of foreign exchange to carry
out the importation
aim of that law-making body was and is hereby affirmed, with costs. So
undoubtedly to promote business and trade ordered.
in these Islands and to give impetus to the
economic development of the country.
Bearing this in mind, it could not have been
the intention of the Philippine Commission
to apply the provision of section 7 above
quoted to stores open to the public for retail
business, where the goods are constantly
sold and substituted with new stock, such as
drug stores, grocery stores, dry- goods
stores, etc. If said provision were intended to
apply to this class of business, it would be
practically impossible to constitute a
mortgage on such stores without closing
them, contrary to the very spirit and purpose
of said Act.
FACTS: RESPONDENT
-no valid preliminary investigation was
"[The People of the Philippines], through the conducted in the instant case. He asserts that
Presidential Commission on Good if a preliminary investigation could be said
Government (PCGG), filed on July 12, 1989 to have been conducted, the same was null
an information before [the anti-graft court] and void having been undertaken by a
charging the accused [with] violation of biased and partial investigative body.
Section 5, Republic Act No. 3019,[5] as -THE CONSTITUTIONAL RIGHT TO
amended. DUE PROCESS OF LAW OF
[PETITIONER] WAS VIOLATED
'That on or about and during the period from DURING THE PRELIMINARY
July 16, 1975 to July 29, 1975, in Metro INVESTIGATION STAGE IN THE
Manila, Philippines, and within the FOLLOWING WAYS:
jurisdiction of [the Sandiganbayan], said 'A. NO VALID PRELIMINARY
[petitioner], brother-in-law of Ferdinand E. INVESTIGATION WAS CONDUCTED IN
Marcos, former President of the Philippines, THE INSTANT CASE; AND 'B. THE
and therefore, related to the latter by affinity PRELIMINARY INVESTIGA- TION WAS
within the third civil degree, did then and CONDUCTED BY A BIASED AND
there wil[l]fully and unlawfully, and with PARTIAL INVESTIGATOR
evident bad faith, for the purpose of 'II. THE CONSTITUTIONAL RIGHT OF
promoting his self-interested [sic] and/or [PETITIONER] TO BE INFORMED OF
that of others, intervene directly or THE NATURE AND CAUSE OF THE
indirectly, in a contract between the ACCUSATION AGAINST HIM WAS
National Shipyard and Steel Corporation VIOLATED 'III. PURSUANT TO
(NASSCO), a government-owned and ARTICLE VII, SECTION 17 OF THE 1973
controlled corporation and the Bataan CONSTITUTION, [PETITIONER] IS
Shipyard and Engineering Company IMMUNE FROM CRIMINAL
(BASECO), a private corporation, the PROSECUTION 'IV. THE CRIMINAL
majority stocks of which is owned by former ACTION OR LIABILITY HAS BEEN
President Ferdinand E. Marcos, whereby the EXTINGUISHED BY
NASSCO sold, transferred and conveyed to PRESCRIPTION'"[6]
the BASECO its ownership and all its titles
and interests over all equipment and
facilities including structures, buildings, RULING: PETITION HAS NO MERIT.
shops, quarters, houses, plants and
expendable and semi-expendable assets,
located at the Engineer Island known as the Applicability of Statutory Construction
Mangelen StatCon Digest 12/6/19