People v. Rato

SECOND DIVISION [C.T.A. CRIM. CASE NO. O-1042. November 30, 2023.] For: Violation of Section 1401 (e), in rel. to Secs. 1400, 1403, 1113 (i), (1) (3) (4) (5), 107, 404 and 405, of Republic Act No. 10863 PEOPLE OF THE PHILIPPINES , plaintiff , vs. LADY LOVE EDUBALA RATO, Proprietress of F.E.R.N. Freight Enterprises-Room 318, 3rd Floor Champ Building, Railroad Street, Brgy. 650, 068, Port Area, City of Manila, (At-Large) , accused . RESOLUTION Before the Court is the prosecution's Motion for Reconsideration (to the Resolution of this Honorable Court dated 29 August 2023) , filed on October 2, 2023. HTcADC At the outset, the Court found that some of the supporting documents attached in the Information were mere photocopies; thus, the prosecution was directed to submit their originals or certified true copies. Consequently, the determination of probable cause for the issuance of a Warrant of Arrest against the accused was held in abeyance. 1 On May 24, 2023, the prosecution filed its Manifestation with Compliance , submitting the certified true copies of (1) Referral Letter dated March 12, 2021 of the Commissioner of Customs; (2) Complaint-Affidavit of Customs Operations Officer Noel M. Base with the attached annexes; and (3) Investigation Data Form with NPS Docket No. XVI-INV-21C-00092 dated March 12, 2021, which the Court noted on June 14, 2023. 2 Despite the foregoing submission by the prosecution, it still failed to include the original or certified true copy of the annexes attached to the Complaint-Affidavit of Customs Operations Officer Noel M. Base , as well as the Order dated June 9, 2021 issued by the Department of Justice. As such, the Court directed the prosecution to submit the aforesaid documents. 3 On July 18, 2023, the prosecution filed another Manifestation with Compliance , attaching therewith the said supporting documents. The Court, however, found that the prosecution still failed to submit the originals or certified true copies of the annexes appended to the Complaint-Affidavit of Customs Operations Officer Noel M. Base. 4 Accordingly, the Court dismissed without prejudice the instant Information for insufficiency of supporting documents to establish probable cause. 5 CAIHTE The prosecution now moves to reconsider the dismissal of this Information and accept the resubmission of the certified true copies of the (1) Order dated June 9, 2021, issued by the Department of Justice; and (2) the Annexes "A to M" with sub-markings attached to the Complaint-Affidavit of Customs Operations Officer Noel M. Base. The question hinges on whether a dismissal without prejudice may be a subject of a motion for reconsideration. The pronouncement in the case of Baares II vs. Balising 6 is highly instructive, to wit: "A 'final order' issued by a court has been defined as one which disposes of the subject matter in its entirety or terminates a particular proceeding or action, leaving nothing else to be done but to enforce by execution what has been determined by the court. As distinguished therefrom, an 'interlocutory order' is one which does not dispose of a case completely, but leaves something more to be adjudicated upon. This Court has previously held that an order dismissing a case without prejudice is a final order if no motion for reconsideration or appeal therefrom is timely filed ." Corollary thereto, Section 1, Rule 15 of the 2005 Revised Rules of the Court of Tax Appeals (RRCTA), as amended, provides: "SECTION 1. Who may and when to file motion . Any aggrieved party may seek a reconsideration or new trial of any decision, resolution or order of the Court by filing a motion for reconsideration or new trial within fifteen days from the date of receipt of notice of the decision, resolution or order of the Court in question ." (Emphasis supplied) Plainly stated, a party may file a motion for reconsideration against a dismissal without prejudice before the lapse of the fifteen (15)-day reglementary period. After the order of dismissal of a case without prejudice has become final, a party who wishes to reinstate the case has no other remedy but to file a new Complaint or Information. Records show that the Court's Resolution dated August 29, 2023 was received by the prosecution on September 21, 2023. 7 Counting fifteen (15) days therefrom, the prosecution had until October 6, 2023 to file a motion for reconsideration. Since the instant motion filed on October 2, 2023 is timely filed, the Court shall allow the submission of the documents attached to the instant motion for the purpose of determining the existence of probable cause. Accordingly, the attached certified true copies of the (1) Order dated June 9, 2021, issued by the Department of Justice; and (2) the Annexes "A to M" with sub-markings attached to the Complaint-Affidavit of Customs Operations Officer Noel M. Base are ADMITTED as forming part of the records of the case. aScITE That having been settled, this Court shall now proceed with the determination of the existence of probable cause for the issuance of Warrant of Arrest against accused pursuant to Section 4 of Rule 9 of the RRCTA, as amended. 8 On April 13, 2023, the prosecution filed an Information against accused LADY LOVE EDUBALA RATO for violation of Section 1401 (e), in relation to Sections 1400, 1403 and 1113 (i), (1) (3) (4) (5), 107, 404, and 405 of Republic Act No. 10863, otherwise known as the Customs Modernization and Tariff Act (CMTA), committed as follows: "That on or about 15 August 2020, at the Manila International Container Port, City of Manila, and within the jurisdiction of this Honorable Court, accused LADY LOVE EDUBALA RATO, proprietress of F.E.R.N. Freight Enterprises, in violation of existing laws and regulations and with the evident intent to defraud the government of legitimate duties and taxes accruing to it from imported articles, did then and there, willfully, unlawfully and knowingly cause and facilitate the importation, concealment and misdeclaration of the following: DESCRIPTION QUANTITY DIAMICRON MR GLICLAZIDE 1435 BXS. (28,700 TABLETS) IBERET-FOLIC 500 GRADUMET 744 BXS. (22,320 TABLETS) IBERET 500 GRADUMET 656 BXS. (5,700 TABLETS) AUGMENTIN DS CO-AMOXICLAV 90 ML 190 BOTTLES DIANE-35 CYPROTERONE ACETATE 647 BXS. (13,587 TABLETS) DAFLUN 500 MG MICRONIZED 480 BXS. (9,600 TABLETS) DERMOVATE OINTMENT (CLOBETASOL & CREAM) 4,214 BXS. (4,214 TUBES) PLENDIL (FELODIPINE) 693 BXS. (20,790 TABLETS) VENTOLIN (SALBUTAMOL) 727 INHALERS KELOSTERIL TABLETS 94 BXS. (9,400 TABLETS) CEPOREX CAPSULES (CEPHALEXIN) 500 MG 211 BXS. (2,532 TABLETS) SINEMET (CARBIDOPA & LEVODOPA) 270 BXS. (27,000 TABLETS) DANZEN TABLETS (SERRATIOPEPTIDASE) 598 BXS. (11,960 TABLETS) LANOXIN (DAGOXIN) 2,630 BOTTLES (65,750 TABLETS) NORVASC (AMLODIPINE BESYLATE) 5MG & 10MG 596 BXS. (17,880 TABLETS) BUSCOPAN PLUS (HYOSCINE BUTYLBROMIDE) 79 BXS. (7,900 TABLETS) LASIX (FUROSEMIDE) 40 MG 95 BXS. (9,500 TABLETS) STUGERON 25 MG (TABLET) (CINNARIZINE) 198 BXS. (9,900 TABLETS) BACTROBAN (MUPITOCIN) OINTMENT 24 TUBES ARTHROTEC 50 (DICIOFENAC SODIUM) 509 BXS. (10,180 TABLETS) CANESTEN (CLOTRIMAZOLE CREAM) 504 TUBES MOTILLUM 10 MG 197 BXS. (9,850 TABLETS) TEGRAL 200 69 BXS. (3,450 TABLETS) covered by Entry No. C-1100969-20 and consigned to F.E.R.N. Freight Enterprises, with a dutiable value of Php/17,301,245.45 and with customs duties, taxes and fees amounting to Php/3,044,827.00, contained in Container Van No. MOAU6705526, under Bill of Lading No. ICLU048MNL20 but which was declared to consist only of disposable face masks and gloves, accused knowing the same to have been imported contrary to law, to the damage and prejudice of the Philippine Government, by evading the correct payment of taxes, duties and fees." CONTRARY TO LAW. City of Manila for Quezon City, 11 July 2022." DETACa Corollary thereto, the prosecution presented the following supporting documents: 1. Department of Justice (DOJ) Resolutions dated January 13, 2022 and June 10, 2022; 2. Investigation Data Form with NPS Docket No. XVI-INV-21C-00092 dated March 12, 2021; 3. Order dated June 9, 2021 issued by the DOJ; 4. Referral Letter dated March 12, 2021 of the Commissioner of Customs; and 5. Complaint-Affidavit of Customs Operations Officer, Mr. Noel M. Base , with attached annexes. After a careful consideration of the allegations in the Information and personally examining and evaluating the supporting documents submitted, the Court finds the existence of probable cause to issue a Warrant of Arrest against the accused. WHEREFORE , premises considered, the prosecution's Motion for Reconsideration (to the Resolution of this Honorable Court date 29 August 2023) is GRANTED . Accordingly, the Resolution dated August 29, 2023 dismissing the case is SET ASIDE . Accordingly, let a Warrant of Arrest be issued against accused LADY LOVE EDUBALA RATO . The bail bond for her provisional liberty is hereby fixed at ONE HUNDRED TWENTY THOUSAND PESOS (P120,000.00) . HEITAD SO ORDERED. Ma. Belen M. Ringpis-Liban, Maria Rowena Modesto-San Pedro and Corazon G. Ferrer-Flores, JJ. , concur. Footnotes 1. Resolution dated May 4, 2023, Docket pp. 89-92. 2. Minute Resolution dated June 14, 2023, Docket. 3. Resolution dated July 11, 2023, Docket. 4. Resolution dated August 29, 2023, Docket. 5. Ibid. 6. G.R. No. 132624, March 13, 2000. 7. Notice of Resolution dated August 29, 2023. 8. SEC. 4. Warrant of arrest . Within ten days from the filing of the information, the Division of the Court to which the case was raffled shall evaluate the resolution of the public prosecutor and its supporting evidence. The Division may immediately dismiss the case if it finds that the evidence on record clearly fails to establish probable cause. If the Division finds probable cause, it shall issue a warrant of arrest signed by the Chairman of the Division. In case of doubt on the existence of probable cause, the Division may order the prosecutor to present additional evidence, ex parte , within five days from notice.