FACTS:

This case involves a petition for certiorari filed by the prosecution seeking to review the resolutions of the Court of Tax Appeals (CTA) ordering the dismissal of the case against the private respondents, Myrna M. Garcia and Custodio Mendoza Vestidas, Jr., for violation of the Tariff and Customs Code of the Philippines.

The private respondents were charged with unlawfully importing Anti-Virus Software Kaspersky Internet Security Premium 2012 with misdeclaration under Import Entry No. C-181011 and Bill of Lading No. PFCMAN1715. The imported items had customs duties amounting to Php3,341,245, of which only Php100,362 was paid.

During the trial, the prosecution presented witnesses who observed the physical examination of the container van and explained the process of electronic filing under the Bureau of Customs' (BOC) systems. However, the prosecution failed to present the certified true copies of the public documents and private documents pertaining to the case.

Garcia and Vestidas Jr. filed a demurrer to evidence, claiming that the prosecution failed to prove their guilt beyond reasonable doubt. They argued that the prosecution did not present admissible evidence and the witnesses did not positively identify them as responsible for the misdeclaration. The CTA granted the demurrer to evidence and dismissed the case against the accused.

The CTA emphasized that the prosecution failed to present the certified true copies of the public documents and private documents, as required by the Rules of Court. Additionally, the prosecution admitted that none of their witnesses positively identified the accused in court.

The prosecution's motion for reconsideration was denied by the CTA, which stated that granting it would place the accused in double jeopardy.

ISSUES:

1. Whether or not the certified true copies of the public documents offered in evidence against the accused were properly presented in court.

2. Whether or not the certified true copies of the private documents offered in evidence were properly presented in court.

3. Whether or not the prosecution presented sufficient evidence to prove the guilt of the accused beyond reasonable doubt.

RULING:

1. The Court of Tax Appeals (CTA) dismissed the case against the accused for violation of Section 3602 in relation to Sections 2503 and 2530 (f) (i) and 1, (3) (4) and (5) of the Tariff and Customs Code of the Philippines, as amended, on the ground of insufficiency of evidence. The CTA held that the prosecution failed to prove the guilt of the accused beyond reasonable doubt. The CTA noted that the prosecution failed to properly present the certified true copies of the public documents and the certified true copies of the private documents. Additionally, the prosecution's witnesses did not positively identify the accused in court and the alleged misdeclared goods were not properly identified in court.

PRINCIPLES:

• When the original of a public document is a record, it should not generally be removed from the office or place where it is kept. The contents of such document may be proven using secondary evidence, such as a certified true copy issued by the legal custodian of the record. (Section 26, Rule 132 of the Revised Rules of Court)

• An authorized public record of a private document may be proved by the original record or a copy thereof attested by the legal custodian of the record, with an appropriate certificate of custody. (Section 27, Rule 132 of the Revised Rules of Court)

• In a criminal case, the prosecution has the burden of proving the guilt of the accused beyond reasonable doubt. Failure to present sufficient evidence to establish guilt beyond reasonable doubt will result in dismissal of the case.