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Buenaventura S Tenorio, Acting Chief, Law Division, Mariano Abanilla, Chief, Prosecution and Investigation Division, Romeo Sarte, Special Counsel, all of the Bureau of Customs, P/LT Christopher Tambungan, Chief, Investigation Branch Rpiu-Capcom, P/LT Gilbert Cruz, PNP-Rpiu-Capcom v the Honorable Court of Appeals, Hon Santiago G Estrella, Presiding Judge, Br 68 of the Regional Trial Court of Pasig, Metro Manila, Hon Manuel l Villamayor, Presiding Judge, Br 57 of the Regional Trial Court of San Juan, Metro Manila, and Antonio Coseng    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Pagkalinawan v Gomez	(1967) 21 SCRA 1275	Supreme Court of the Philippines	Philippines	circa 1967			12
Washington Distillers, Inc v Court of Appeals	260 SCRA 821	Supreme Court of the Philippines	Philippines				9
Tambasen v People	246 SCRA 184	Supreme Court of the Philippines	Philippines				10
Malaloan v Court of Appeals	232 SCRA 249	Supreme Court of the Philippines	Philippines				27
People v Gesmundo	219 SCRA 743	Supreme Court of the Philippines	Philippines				11
Bagalihog v Fernandez	198 SCRA 614	Supreme Court of the Philippines	Philippines				11
Vlasons Enterprises Corporation vs Court of Appeals	155 SCRA 186	Supreme Court of the Philippines	Philippines				10
101 Scra 87	101 SCRA 87	Supreme Court of the Philippines	Philippines				2
Viduya v Berdiago	73 SCRA 553	Supreme Court of the Philippines	Philippines				7
Templo v Dela Cruz	60 SCRA 295	Supreme Court of the Philippines	Philippines				15
State v Jacobs	32 NE2d 574		United States				2