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OFFICE OF THE OMBUDSMAN, PETITIONER, VS. PRISCILLA S. CORDOVA, DEPUTY COLLECTOR FOR ASSESSMENT, BUREAU OF CUSTOMS, RESPONDENT. [G.R. NO. 187166] DEPARTMENT OF FINANCE-REVENUE INTEGRITY PROTECTION SERVICE (DOF-RIPS) AND COMMISSIONER NAPOLEON MORALES, PETITIONERS, VS. PRISCILLA S. CORDOVA, DEPUTY COLLECTOR FOR ASSESSMENT, BUREAU OF CUSTOMS, RESPONDENT.

OFFICE OF THE OMBUDSMAN, PETITIONER, VS. PRISCILLA S. CORDOVA, DEPUTY COLLECTOR FOR ASSESSMENT, BUREAU OF CUSTOMS, RESPONDENT. [G.R. NO. 187166] DEPARTMENT OF FINANCE-REVENUE INTEGRITY PROTECTION SERVICE (DOF-RIPS) AND COMMISSIONER NAPOLEON MORALES, PETITIONERS, VS. PRISCILLA S. CORDOVA, DEPUTY COLLECTOR FOR ASSESSMENT, BUREAU OF CUSTOMS, RESPONDENT.

G.R. No. 188650 | 2010-10-06

THIRD DIVISION
 
D E C I S I O N
 
CARPIO MORALES, J.:
 
The Department of Finance-Revenue Integrity Protection Service (DOF-RIPS), by Complaint-Affidavit[1] executed by two of its legal officers, charged on October 11, 2007 before the Office of the Ombudsman (OMB) Priscilla S. Cordova (respondent), Deputy Collector for Assessment of the Bureau of Customs, Port of Subic, together with Atty. Baltazar Morales (Morales), Chief of the Assessment Division, for violating, inter alia, Section 3(a) and (e) of Republic Act No. 3019,[2] the pertinent provisions of the Tariff and Customs Code, as amended, Republic Act No....