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Collector of Customs vs. Villaluz [DECISION]

THE COLLECTOR OF CUSTOMS Airport Customhouse, Pasay City, petitioner, vs. HON. ONOFRE A. VILLALUZ, as Judge of the Circuit Criminal Court, 7th District, stationed at Pasig, Rizal, and CESAR T. MAKAPUGAY, respondents./NICANOR MARCELO, petitioner, vs. HON. ONOFRE A. VILLALUZ, AS JUDGE OF THE CIRCUIT CRIMINAL COURT, 7TH JUDICIAL DISTRICT, stationed at Pasig, Rizal, AND CESAR T. MAKAPUGAY, respondents.

G.R. No. L-34038 | 1976-06-18

D E C I S I O N
 
MAKASIAR, J.:
 
On July 1, 1971, petitioner Collector of Customs, Salvador T. Mascardo, filed against Cesar T. Makapugay, a letter complaint with respondent Judge of the Circuit Criminal Court for violation of: (a) Section 174 of the National Internal Revenue Code, as amended by Republic Act No. 4713, (b) Central Bank Circular No. 265, in relation to Section 34 of Republic Act No. 265, otherwise known as The Central Bank Act, and (c) Sections 3601 and 3602 of Republic Act No. 1937, in relation to Sections 2505 and 2530 (m) 1 of the same Act, claiming that Cesar T. Makapugay "with malicious intention to defraud...