G.R. No.
93253 September 8, 2015
BUREAU OF CUSTOMS vs.DEVANADERA
Ponente: PERALTA, J.
FACTS:
Private respondent UNIOIL Petroleum Philippines, Inc. is engaged in marketing, distribution, and sale of
petroleum, oil and other products, while its co-respondent OILINK International, Inc. is engaged in
manufacturing, importing, exporting, buying, selling, or otherwise dealing in at wholesale and retails of
petroleum, oil, gas and of any and all refinements and byproducts thereof
On January 30, 2007, Commissioner Morales of petitioner Bureau of Customs (BOC) issued an Audit
Notification Letter informing the President of OILINK that the Post Entry Audit Group (PEAG) of the BOC
will be conducting a compliance audit
OILINK expressed its willingness to comply with the request for the production of the said documents, but
claimed that it was hampered by the resignation of its employees from the Accounting and Supply
Department. Commissioner Morales approved the filing of an administrative case against OILINK for
failure to comply with the requirements of Customs Administrative Order The Legal Service of the BOC
rendered a Decision finding that OILINK violated Section IV.A.2(c) and (e) of CAO 4- 20047 when it
refused to furnish the Audit Team copies of the required documents. OILINK was ordered to pay fines of
Php 2,764,859,304.80
Demand letters were sent to OILINK to settle the administrative fine, otherwise, the BOC will be
compelled to file the necessary legal action . A Hold Order was issued by District Collector, Port of
Manila, against all shipments of OILINK for failure to settle its outstanding account with the
BOC.Subsequently a Warrant of Seizure and Detention was issued to seal and padlock the oil
tanks/depots of OILINK located in Bataan. Kenneth C. Pundanera, Operations Manager of UNIOIL wrote
a letter requesting permission to release UNIOIL-owned products from OILINK's storage terminal. In a
complaint-affidavit dated December 15, 2008, Atty. Valdez, a member of the petitioner BOC's Anti-Oil
Smuggling Coordinating Committee that investigated the illegal withdrawal by UNIOIL of oil products
consigned to OILINK
The DOJ recommended the dismissal of the complaint-affidavit for lack of probable cause .The BOC filed
a motion for reconsideration which was denied by the public respondent, the Acting Secretary of Justice
Agnes VST Devanadera. The BOC filed a petition for certiorari with the CA, which was denied (due to
procedural defects). Motion for reconsideration was also denied.
ISSUE:
Criminal Jurisdiction Issue: Whether or not the CA has certiorari jurisdiction over the resolution of the
Acting Secretary of Justice, affirming the dismissal of the complaint-affidavit for violation of provisions of
the TCCP due to lack of probable cause
RULING:
the Court agrees with the ruling of the CA that since appellate jurisdiction over private respondents'
complaint for tax refund is vested in the CTA, it follows that a petition for certiorari seeking nullification of
an interlocutory order issued in the said case should, likewise, be filed with the same court. To rule
otherwise would lead to an absurd situation where one court decides an appeal in the main case while
another court rules on an incident in the very same case.
