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Enrique T. Garcia Vs. Executive Secretary, 211 SCRA 219

CONGRESSMAN ENRIQUE T. GARCIA, (Second District of Bataan), petitioner, vs. THE EXECUTIVE SECRETARY, THE COMMISSIONER OF CUSTOMS, THE NATIONAL ECONOMIC AND DEVELOPMENT AUTHORITY, THE TARIFF COMMISSION, THE SECRETARY OF FINANCE, and THE ENERGY REGULATORY BOARD, respondents.

G.R. No. 101273 | 1992-07-03

D E C I S I O N

FELICIANO, J.:

On 27 November 1990, the President issued Executive Order No. 438 which imposed, in addition to any other duties, taxes and charges imposed by law on all articles imported into the Philippines, an additional duty of five percent (5%) ad valorem. This additional duty was imposed across the board on all imported articles, including crude oil and other oil products imported into the Philippines. 

This additional duty was subsequently increased from five percent (5%) ad valorem to nine percent (9%) ad valorem by the promulgation of Executive Order No. 443, dated 3 January 1991.

On 24 July 1991, the Department of...