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Frank Uy and Unifish Packing vs BIR and Hon. Mercedes Gozon-Dadole, 344 SCRA 36

FRANK UY and UNIFISH PACKING CORPORATION, petitioners, vs. BUREAU OF INTERNAL REVENUE and HON. MERCEDES GOZO-DADOLE, respondents.

G.R. No. 129651 | 2000-10-20

D E C I S I O N

KAPUNAN, J.:

Petitioners assail the validity of the warrants issued for the search of the premises of the Unifish Packing Corporation, and pray for the return of the items seized by virtue thereof.

On 30 September 1993, a certain Rodrigo Abos reported to the Bureau of Internal Revenue (BIR) that petitioners Unifish Packing Corporation and Uy Chin Ho alias Frank Uy were engaged in activities constituting violations of the National Internal Revenue Code. Abos, who claimed to be a former employee of Unifish, executed an Affidavit[1] stating:

1. He has personal knowledge that UNIFISH PACKING CORPORATION (hereinafter referred to as...