Facts of G. R NO. 115218

G.R. No. 115218 September 18, 1995

ANGEL O. RODRIGUEZ, EULOGIO O. RODRIGUEZ, JOSE O. RODRIGUEZ, and TOMAS NGO, Petitioners, v. THE HON. COURT OF APPEALS and THE PEOPLE OF THE PHILIPPINES, Respondents.

PUNO, J.:

This is a petition to review the Decision dated February 28, 1990, and the Resolution dated November 9, 1993, of respondent Court of Appeals in CA-G.R. CR No. 06220.

Petitioners Angel O. Rodriguez, Eulogio O. Rodriguez, Jose O. Rodriguez, and Tomas Ngo, along with Manuel S. Pena and Alfredo Fiesta, were accused  of violating Section 3602 of the Philippine Tariff and Customs Code in relation to Section 3601 of the Tariff and Customs Code:

On or about September 12, 1983, in Manila, Philippines, the accused, conspiring and confederating together and helping one another with evident intent to defraud the Government of the Republic of the Philippines of the legitimate taxes and duties accruing to it from merchandise imported into this country, did then and there willfully and unlawfully, by means of fraudulent practice, that is, by presenting a fake and false Special Permit to Transfer (MICP) No. 01703 with Serial No. 150387 covering a 40-footer container (BENU-2899509) containing 100% cotton dyed fabric consigned to Inter-Fashion, Inc., attempt and/or made an attempt to make an entry of said articles in the manner above set forth, they know full well that the said goods have not been properly declared and the duties thereon have not been paid to the corresponding proper authorities, in violation of said Section 3602 in relation to Section 3601 of the Tariff and Customs Code of the Philippines. 1chanrobles virtual law library

While accused Alfredo Fiesta was at large, Manuel S. Pena died before the information was filed in court. Only Tomas Ngo and the Rodriguez brothers, Angel, Eulogio, and Jose, appeared in front of the trial court and were tried.

Explanation:

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