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8.CASCO Vs GIMENEZ PDF

1) Casco Philippine Chemical Co. sought a refund of margin fees paid on imports of urea and formaldehyde, claiming they were exempt under law. 2) The Court ruled that urea and formaldehyde were not exempt, as the law specified exemption for "urea formaldehyde", a finished product distinct from the separate raw materials. 3) Individual legislative statements cannot override the official enrolled bill, which is conclusive evidence of the law passed. The remedy for any error is amendment, not judicial decree.

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122 views2 pages

8.CASCO Vs GIMENEZ PDF

1) Casco Philippine Chemical Co. sought a refund of margin fees paid on imports of urea and formaldehyde, claiming they were exempt under law. 2) The Court ruled that urea and formaldehyde were not exempt, as the law specified exemption for "urea formaldehyde", a finished product distinct from the separate raw materials. 3) Individual legislative statements cannot override the official enrolled bill, which is conclusive evidence of the law passed. The remedy for any error is amendment, not judicial decree.

Uploaded by

Sofia David
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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CONSTITUTION I 

A.Y. 1819– DEAN CANDELARIA


establishing the procedure for applications for exemption from the
TOPIC Duty to Keep Journals and Records   payment of said fee. Petitioner sought the refund of the margin fee
CASE NO. G.R. No. L-17931  relying upon Resolution No. 1529 of the Monetary Board of said
Bank declaring that the separate importation of urea and
CASE NAME Casco Philippine Chemical Co., Inc. v. Gimenez
formaldehyde is exempt from said fee. Although the Central Bank
PONENTE Concepcion, J. issued the corresponding margin fee vouchers for the refund, the
PETITIONER Casco Philippine Chemical, Co., Inc. Auditor of the Bank refused to pass in audit and approve said
RESPONDENT Hon. Pedro Gimenez, in his capacity as Auditor vouchers. On appeal, the Auditor General subsequently affirmed
General of the Philippines, and Hon. Ismael said action of the Auditor of the Bank hence, this petition for review.
Mathay, in his capacity as Auditor of the Central
Bank RATIO DECIDENDI
TYPE OF Petition for review of a decision of the Auditor No, “urea” and “formaldehyde” are not exempt by law from the
CASE General payment of the margin fee.
MEMBER Janine Verocel  ● Section 2 of R.A. No. 2609 clearly states that the importation of urea
formaldehyde for the manufacture of plywood and hardboard when
ISSUE imported by and for the exclusive use of end-users is exempt from
W/N “urea” and “formaldehyde” are exempt by law from the payment the margin fee. Petitioners contend that the term “urea
of the margin fee formaldehyde” appearing in the provision should be construed as
“urea” and “formaldehyde.” This is not correct since “urea
RELEVANT FACTS formaldehyde” is a synthetic resin formula as a condensation
● Casco Philippine Chemical, Co., Inc. ​is engaged in the product from different portions of urea and formaldehyde under
manufacture of synthetic resin glues used in bonding lumber and certain conditions relating to temperature, acidity, and time of
veneer by plywood and hardwood producers. Several times in reaction. Thus, “urea formaldehyde” is a finished product, which is
November and December 1959, petitioner bought foreign exchange distinct and different from “urea” and “formaldehyde,” as separate
for the importation of urea and formaldehyde, which are the main articles used in the manufacture of “urea formaldehyde.”
raw materials in the production of the above-mentioned glues. ● However, petitioners contend that Congress intended to exempt
Petitioner paid a margin fee totaling Php33, 765.42. In May 1960, “urea” and “formaldehyde,” citing in support of this view the
petitioner made another purchase of foreign exchange and paid the statements made on the floor of the Senate, during the consideration
sum of Php6, 345.72 as margin fee. of the bill before said House, by the members. ​But, said individual
● Pursuant to the provisions of R.A. No. 2609, otherwise known as the statements do not necessarily reflect the view of the Senate.
Foreign Exchange Margin Fee Law, the Central Bank of the Much less do they indicate the intent of the House of
Philippines issued on July 1, 1959, Circular No. 95 fixing ​a uniform Representatives.
margin fee of 25% on foreign exchange transactions. To ● Furthermore, it is well settled that the enrolled bill — which uses the
supplement the circular, the Bank promulgated a memorandum term "urea formaldehyde" instead of "urea and formaldehyde" — is

1
CONSTITUTION I 
A.Y. 1819– DEAN CANDELARIA
conclusive upon the courts as regards the tenor of the measure
passed by Congress and approved by the President. If there has been
any mistake in the printing of the bill before it was certified by the
officers of Congress and approved by the Executive — on which we
cannot speculate, without jeopardizing the principle of separation of
powers and undermining one of the cornerstones of our democratic
system — the remedy is by amendment or curative legislation, not
by judicial decree.

DISPOSITIVE POSITION
WHEREFORE, the decision appealed from is hereby affirmed, with costs
against the petitioner. It is so ordered.

DOCTRINE/PRECEDENT
Enrolled Bill: ​The enrolled bill is the official copy of approved legislation
and bears the certification of the presiding officers of the legislative body.
The respect due to a co-equal department requires the courts to accept the
certification of the presiding officer as conclusive assurance that the bill so
certified is authentic.

RELEVANT LAWS
ARTICLE VI. SECTION 16.
(4) Each House shall keep a Journal of its proceedings, and from time to
time publish the same, excepting such parts as may, in its judgment, affect
national security; and the yeas and nays on any question shall, at the
request of one-fifth of the Members present, be entered in the Journal.
Each House shall also keep a Record of its proceedings.

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