Republic of the PhilippinesSUPREME COURTManilaSECOND
DIVISIONG.R. No. 193247 September 14, 2011SERGIO I. CARBONIA, EMIIO
!. EGASPI I", #$% A&ONAIS !. RE'USO, Petitioners, vs.BOAR&
O( AIRINES REPRESENTATI"ES )MEMBER AIRINES* ASIANA AIRINES, CAT+A!
PACI(IC AIR,A!S, C+INA AIRINES, CEBU PACI(IC AIRINES, C+INA
SOUT+ERN AIRINES, CONTINENTA MICRONESIA AIRINES, EMIRATES,
ETI+A& AIR,A!S, E"A AIR AIR,A!S, (E&ERA E-PRESS
CORPORATION, GU( AIR, 'APAN AIRINES, AIR (RANCE./M RO!A &UTC+
AIRINES, /OREAN AIR, /U,AIT AIR,A!S CORPORATION, U(T+ANSA GERMAN
AIRINES, MAA!SIA AIRINES, NORT+,EST AIRINES, P+IIPPINE AIRINES,
INC., 0ANTAS AIR,A!S, T&., 0ATAR AIRINES, RO!A BRUNEI AIRINES,
SINGAPORE AIRINES, S,ISS INTERNATIONA AIRINES, T&., SAU&I
ARABIAN AIRINES, #$% T+AI INTERNATIONA AIR,A!S Respondents. ! ! ! !
! ! ! ! ! ! ! ! ! ! !G.R. No. 194271O((ICE O( T+E PRESI&ENT,
repre2e$te% b3 +ON. PA0UITO N. OC+OA," 4$ 542 6#p#64t3 #2 E-ECUTI"E
SECRETAR!, &EPARTMENT O( (INANCE, repre2e$te% b3 +ON. CESAR ".
PURISIMA"" 4$ 542 6#p#64t3 #2 SECRETAR! O( (INANCE, #$% T+E BUREAU
O( CUSTOMS, repre2e$te% b3 +ON. ANGEITO A. A"ARE7"""" 4$ 542
6#p#64t3 #2 COMMISSIONER O( CUSTOMS, Petitioners, vs.BOAR& O(
AIRINES REPRESENTATI"ES )MEMBER AIRINES* ASIANA AIRINES, CAT+A!
PACI(IC AIR,A!S, C+INA AIRINES, CEBU PACI(IC AIRINES, C+INA
SOUT+ERN AIRINES, CONTINENTA MICRONESIA AIRINES, EMIRATES,
ETI+A& AIR,A!S, E"A AIR AIR,A!S, (E&ERA E-PRESS
CORPORATION, GU( AIR, 'APAN AIRINES, AIR (RANCE./M RO!A &UTC+
AIRINES, /OREAN AIR, /U,AIT AIR,A!S CORPORATION, U(T+ANSA GERMAN
AIRINES, MAA!SIA AIRINES, NORT+,EST AIRINES, P+IIPPINE AIRINES,
INC., 0ANTAS AIR,A!S, T&., 0ATAR AIRINES, RO!A BRUNEI AIRINES,
SINGAPORE AIRINES, S,ISS INTERNATIONA AIRINES, T&., SAU&I
ARABIAN AIRINES, #$% T+AI INTERNATIONA AIR,A!S8, Respondents.D E C
I S I O NCARPIO, J.:T5e C#2e2#efore the Court are t$o petitions for
revie$% assailin& the Decision' pro(ul&ated on ) *ul+ ',,)
b+ the Court of -ppeals in C-!..R. SP No. %,/'0,.In ..R. No.
%)/'12, petitioners Ser&io I. Carbonilla, E(ilio 3. 4e&aspi
IV, and -donais 3. Re5uso 6Carbonilla, et al.7 assail the
Resolution/ pro(ul&ated on 0 -u&ust ',%, b+ the Court of
-ppeals in C-!..R. SP No. %,/'0,.In ..R. No. %)1'28, petitioners
Office of the President, represented b+ Pa9uito N. Ochoa in his
capacit+ as Eecutive Secretar+, Depart(ent of :inance, represented
b+ Cesar V. Purisi(a in his capacit+ as Secretar+ of :inance, and
the #ureau of Custo(s 6#OC7, represented b+ -n&elito -. -lvare;
in his capacit+ as Co((issioner of Custo(s 6Office of the
President, et al.7, assail the Resolution1 pro(ul&ated on '8
October ',%, b+ the Court of -ppeals in C-!..R. SP No. %,/'0,.T5e
A$te6e%e$t (#6t2
