La Perla Cigar & Cigarette Factory, Et Al. vs. Eleuterio Capapas, Et Al.

LA PERLA CIGAR & CIGARETTE FACTORY, ASSANDAS, BATAAN CIGAR & CIGARETTE FACTORY, LA SUERTE CIGAR & CIGARETTE FACTORY, LA PERLA CIGAR & CIGARETTE MFG. CO., LA DICHA LA PAZ Y BUEN VIAJE, PHILIPPINE AMERICAN CIGAR & CIGARETTE MFG. CO., PIONEER TOBACCO CORPORATION, STANDARD CIGARETTE MFG. CO., OLGA FREIGHT & CONSTRUCTION SERVICE, INTERNATIONAL TOBACCO CO., INC., PIONEER TOBACCO CO., INC., petitioners, vs. ELEUTERIO CAPAPAS, as Commissioner of Customs and PEDRO PACIS, as Acting Collector of Customs, respondents.

G.R. Nos. L-27948 & L-28001-11 | 1969-07-31

D E C I S I O N

FERNANDO, J.:

The grievance complained of by the twelve petitioners against a single decision rendered by the Court of Tax Appeals, now sought to be reviewed, had its roots in a failure of the then Collector of Customs, Isidro C. Ang-angco, in the protest proceedings then pending before him, to give force and effectivity to the applicable provisions of the Laurel-Langley Agreement and Executive Order No. 150 of the late President Magsaysay. Later, Acting Collector of Customs Pedro Pacis, now respondent, took his place. True to what the Constitution enjoins and with full awareness of what is incumbent on executive...