ALICIA O. FERNANDEZ, ANTHONY JOEY S. TAN, REYNALDO V. CESA, AND ERGARDO V. MARTINEZ, PETITIONERS, vs. PEOPLE OF THE PHILIPPINES, RESPONDENT.
- G.R. Number: G.R. No. 249606
- Promulgated: 2022-07-06
- Ponente: ZALAMEDA, J.
Keywords
Tariff and Customs Code, misdeclaration, undervaluation, corporate criminal liability, fraudulent importation, prima facie evidence of fraud, rules of court, petition for review on certiorari, corporate officers, tax evasion