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Republic of the Philippines Based on the foregoing information and the unit HCV in currency per
SUPREME COURT invoice, the customs duties and taxes due were computed at
Manila P53,164.00.

EN BANC On 16 March 1989, Calica instructed his son Dennis, also a customs
broker, to file the documents with the Manila International Container
G.R. No. 111399 November 14, 1994 Port (MICP). Dennis went to the Entry Processing Division of the
Bureau of Customs and filed the import entry and internal revenue
ODON PECHO, petitioner, declaration and other supporting documents. Dennis handed to the
vs. petitioner and Catre a copy of the import entry and internal revenue
SANDIGANBAYAN and PEOPLE OF THE declaration.
PHILIPPINES, respondents.
On 29 March 1989, Ruperto Santiago, Customs Senior Agent,
DAVIDE, JR., J.: conducted a spot check on the questioned shipment to verify the
contents of the container van. It was discovered that the contents were
FACTS automotive diesel engines instead of agricultural disc blades and
irrigation pumps as declared in the import entry and revenue
The petitioner and Catre are from Surigao del Norte. On 15 March declaration.
1989, Catre and the petitioner, then a Customs Guard of the Bureau of
Customs assigned at the Miscellaneous Bonded Warehouse Division, The computation of the taxes due thereon showed a discrepancy in the
South Harbor, Manila, went to the office of Constantino Calica, a total amount of P1,027,321.00. Consequently, a hold order and a
certified public accountant and a customs broker. They introduced warrant of seizure and detention were issued by the District Collector
themselves as the duly authorized representatives of Eversun of Customs.
Commercial Trading, and then engaged him, for an amount equal to
fifty percent (50%) of the authorized brokerage fee, to prepare and file Per the directive of the Commissioner of Customs, further verification
with the Bureau of Customs the necessary Import Entry and Internal with the Securities and Exchange Commission (SEC) and the
Revenue Declaration covering Eversun's shipment. Department of Trade and Industry (DTI) disclosed that Eversun
Commercial Trading is a non-existent firm and that the tax account
The petitioner and Catre submitted to Calica the packing list, the number used by Eversun in making the Import Entry Declaration was
commercial invoice, the bill of lading, and the sworn import entry non-existent.
declaration. The shipment was declared as agricultural disc blades and
irrigation water pumps. Subsequently, after appropriate preliminary investigation, the
information was filed with the Sandiganbayan charging the petitioner

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and one Jose Catre were charged in an information with the violation Government would have been defrauded in the sum of P1,027,321.00
of Section 3(e) of R.A. No. 3019, as amended. corresponding to the deficiency in taxes. Such discovery and the
immediate issuance of a hold order and a warrant of seizure and
Sandiganbayan Ruling. detention by the District Collector of Customs against the said articles
effectively prevented the consummation of the offense. The
On the basis of the evidence, the Sandiganbayan concluded that all the Government incurred no undue injury or damage. At most then, the
elements of Section 3 (e) of R.A. No. 3019 are present in this case, to violation of Section 3(e) of R.A. No. 3019 reached only the attempted
wit; (1) The accused is a public officer or private person charged in stage because the perpetrators had commenced the commission of the
conspiracy with him; (2) Said public officer commits the prohibited offense directly by overt acts but failed to perform all the acts of
acts during the performance of his official duties or in relation to his execution which would have produced the felony as a consequence by
public position; (3) He causes undue injury to any party, whether the reason or some cause other than their own spontaneous desistance,
government or private party; (4) Such undue injury is caused by giving namely, the timely intervention of alert customs officials before the
unwarranted benefits, advantage or preference to such parties; and (5) release of the cargoes.
The public officer has acted with manifest partiality, evident bad faith
or gross inexcusable negligence Except then as to the third requisite of the offense penalized by Section
3 (e) of R.A. No. 3019, as amended, viz.: "causing undue injury to any
Petitioner’s Contends party, including the Government," we agree with the findings and
conclusion of the Sandiganbayan that the requisites thereof, as laid
The petitioner's arguments based on the following grounds, to wit: (1) down in Ponce de Leon vs. Sandiganbayan, are present in this case.
Failure of the prosecution to establish the attendance of the concurring Would the absence of the third requisite, which, therefore, makes the
essential elements of the crime charged; and (2) There is no such crime petitioner's act only an attempted violation of Section 3(e), subject him
as attempted violation of Section 3(e), RA 3019. to the same penalty as if he had committed the consummated crime?
The answer would depend on whether Article 6 of the Revised Penal
ISSUE: Whether or not the attempted or frustrated stage of the Code is applicable to offenses punished by special laws, like R.A. No.
offense defined in Section 3(e) of the Anti-Graft and Corrupt 3019, as amended, more specifically to that covered by Section 3(e)
Practices Act (R.A. 3019) is punishable if the accused if no injury was thereof, which is involved in this case.
caused to the government due to the timely discovery of fraud.
The application of Article 6 of the Revised Penal Code to offenses
HELD: NO.
penalized by special laws would depend on how the latter defines the
offense. This would give life to Article 10 thereof which provides that
There is no doubt in our minds that without the early discovery of the
the Code shall be supplementary to special laws, unless the latter
fraud through the timely recommendation by the Chief Intelligence
should specifically provide the contrary.
Officer for a 100% examination of the shipment and the spot check of
the shipment by Customs Senior Agent Ruperto Santiago, the

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There are two principal reasons why Section 3(e) of R.A. No. 3019, as Fortunately, for the State, the offense charged in the information in
amended, can be said to penalize only consummated offenses. Firstly, Criminal Case No. 14844 necessarily includes the complex crime of
the penalty imposed therefor per Section 9 is "imprisonment for not estafa (under paragraph 2(a), Article 315, Revised Penal Code) through
less than six years and one month nor more than fifteen years, falsification of public documents (under Article 171, Revised Penal
perpetual disqualification from office, and confiscation or forfeiture in Code). Article 315 reads:
favor of the Government of any prohibited interest and unexplained
wealth manifestly out of proportion to his salary and other lawful Art. 315. Swindling (estafa). — Any person who shall
income." The imposable imprisonment penalty does not have the defraud another by any of the means mentioned herein
nomenclature and duration of any specific penalty in the Revised below.
Penal Code. Accordingly, there can be no valid basis for the
application of, inter alia, Articles 50 and 51 on the penalty to be xxx xxx xxx
imposed on the principal of a frustrated and attempted felony. The
penalty of perpetual disqualification is only from office, unlike either 2. By means of any of the following false pretenses or
the perpetual absolute and perpetual special disqualifications under fraudulent acts executed prior to or simultaneously with
Articles 30 and 31 of the Revised Penal Code. the commission of the fraud:

Secondly, the third requisite of Section 3(e), viz., "causing undue injury (a) By using fictitious name, or falsely
to any party, including the government," could only mean actual pretending to possess power, influence,
injury or damage which must be established by evidence. The qualifications, property, credit, agency,
word causing is the present participle of the word cause. As a verb, the business or imaginary transactions, or by
latter means "to be the cause or occasion of; to effect as an agent; to means of other similar deceits.
bring about; to bring into existence; to make to induce; to compel."
The word undue means "more than necessary; not proper; illegal." And The information alleges in no uncertain terms the essential
the word injury means "any wrong or damage done to another, either ingredients of estafa under said paragraph 2 (a), viz., (1) false or
in his person, rights, reputation or property. The invasion of any fraudulent representation of co-accused Jose Catre that he was
legally protected interest of another." Taken together, proof of actual the duly authorized representative of Eversun Commercial
injury or damage is required. Trading, the alleged importer of agricultural disc blades and
irrigation water pumps in the container van when, in truth and
ISSUE: Whether or not Section 3(e) of R.A. No. 3019 necessarily in fact, said importer is non-existent or fictitious with an equally
includes the complex crime of estafa through falsification of public spurious Tax Account Number, and that the cargoes imported
documents under the Revised Penal Code were not as declared but 300 units of diesel engines, which
fraudulent acts were done with the use of falsified documents
HELD: YES. such as import entry declaration, packing list, commercial
invoice and bill of lading; (2) the false pretenses or fraudulent
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acts were executed prior to the commission of the fraud; and (3) attempted stage and that it was sought to be consummated through
the defraudation of the Government in the amount of the falsification of the following documents: the packing list and
P1,027,321.00 in taxes representing the difference between the Invoice; Bill of Lading.; the sworn Import Entry Declaration; as well as
correct taxes and duties due and that earlier computed on the the Import Entry and Internal Revenue Declaration signed by customs
basis of the false declaration. In other words some of the broker Constantino Calica and prepared on the basis of the foregoing
essential ingredients of the offense charged constitute the documents.
essential requisites of estafa through falsification of official
documents. The falsifications consist in making it appear that the importer-
consignee indicated is a legitimate importer or an existing importer
Section 4, Rule 120 of the Rules of Court provides: which had participated in such importation and authorized the
accused to request the release of the imported articles although, in
Sec. 4. Judgment in case of variance between allegation and truth, it is non-existent and, therefore, had no participation in the
proof. — When there is variance between the offense importation; and in the untruthful statements that what were imported
charged in the complaint or information, and that proved were agricultural disc blades and irrigation water pumps when in
or established by the evidence, and the offense as truth they were automotive diesel engines.
charged is included in or necessarily includes the offense
proved, the accused shall be convicted of the offense The falsifications then of the aforesaid official and commercial
proved included in that which is charged, or of the documents were the necessary means for the commission of the
offense charged included in that which is proved. attempted estafa.

Section of Rule 120 states when an offense includes or is included in WHEREFORE, the instant petition is DENIED; however, the judgment
the other: of the Sandiganbayan in Criminal Case No. 14844 is modified, and, as
modified, the petitioner is hereby declared guilty beyond reasonable
Sec. 5. When an offense includes or is included in another. — doubt of the complex crime of attempted estafa through falsification of
An offense charged necessarily includes that which is official and commercial documents and, applying the Indeterminate
proved, when some of the essential elements or Sentence Law, is hereby sentenced to suffer an imprisonment penalty
ingredients of the former, as this is alleged in the ranging from TWO (2) YEARS, FOUR (4) MONTHS, and ONE (1) DAY
complaint or information, constitute the latter. And an of prision correccional medium as minimum to TEN (10) YEARS and
offense charged is necessarily included in the offense ONE (1) DAY of prision mayor maximum as maximum, with the
proved, when the essential ingredients of the former accessories thereof and to pay a fine of Two Thousand Pesos
constitute or form a part of those constituting the latter. (P2,000.00).

As earlier adverted to, the evidence established by the prosecution Costs against the petitioner. SO ORDERED.
proves beyond reasonable doubt that the crime of estafa was only at its
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