BRITISH AMERICAN TOBACCO vs JOSE ISIDRO N. CAMACHO, in his capacity as Secretary of the Departent of !inance an" #$I%%ERMO %. &ARA'NO, JR., in his capacity capacity as Coissioner Coissioner of the B(rea( B(rea( of Interna) Interna) Reven(e, Reven(e, an" &HI%I& MORRIS &HI%I&&INES MAN$!ACT$RIN#, INC., !ORT$NE TOBACCO, COR&., &ro()*ate"+ MI#HT' COR&ORATION, an" JT INTERNATIONA%, S.A., Respon"entsinIntervention. G.R. No. 163583, August 20, 2008 YNARES-SANTIAGO, YNARES-SANTIAGO, J.:
!acts+ In June 2001, pettone! "!ts# A$e!%&n To'&%%o nt!o(u%e( nto t#e $&!)et *u%)+ St!)e te!, *u%)+ St!)e *g#ts &n( *u%)+ St!)e ent#o *g#ts %g&!ettes, /t# & suggeste( !et& p!%e o .0 pe! p&%). u!su&nt to Se%. 15 4%. SE. 15. g&!s &n( %g&!ettes. 7777 4% g&!ettes p&%)e( '+ $&%#ne. T#e!e s#& 'e ee(, &ssesse( &n( %oe%te( on %g&!ettes p&%)e( '+ $&%#ne & t&7 &t t#e !&tes p!es%!'e( 'eo/: 41 I t#e net !et& p!%e 4e7%u(ng 4e7%u(ng t#e e7%se t&7 &n( t#e &ue-&((e( t&7 s &'oe Ten Ten pesos 410.00 410.00 pe! p&%), t#e t#e t&7 s#& 'e 'e T#!teen pesos pesos &n( o!t+-ou! o!t+-ou! %ent&os 413. pe! p&%)9 42 I t#e net !et& p!%e 4e7%u(ng 4e7%u(ng t#e e7%se t&7 &n( t#e &ue-&((e( t&7 e7%ee(s S7 pesos &n( t+ %ent&os 46.50 'ut (oes not e7%ee( Ten pesos 410.00 pe! p&%), t#e t&7 s#& 'e Eg#t pesos &n( nnet+-s7 %ent&os 48.6 pe! p&%)9 43 I t#e net !et& p!%e 4e7%u(ng t#e e7%se t&7 &n( t#e &ue-&((e( t&7 s e pesos 45.00 'ut (oes not e7%ee( S7 pesos &n( t+ %ent&os 46.50 pe! p&%), t#e t&7 s#& 'e e pesos &n( s7t+ %ent&os 45.60 pe! p&%)9 4 I t#e net !et& p!%e 4e7%u(ng 4e7%u(ng t#e e7%se t&7 &n( t#e &ue-&((e( t&7 s 'eo/ e pesos 45.00 pe! p&%), t#e t&7 s#& 'e One peso &n( t/ee %ent&os 41.12 pe! p&%). ;&!&nts o e7stng '!&n(s o %g&!ettes /#%# &!e nt!o(u%e( n t#e (o$est% $&!)et &te! t#e e
vio)ative of the e-(a) protection an" (nifority c)a(ses of the Constit(tion. ettone! u!t#e! &!gues t#&t &ssu$ng t#e &ss&e( p!osons &!e %onsttuton&, t s entte( to & (o/n/&!( !e%&ss%&ton o *u%)+ St!)e !o$ t#e p!e$u$-p!%e( to t#e #g#-p!%e( t&7 '!&%)et. *u%)+ St!)e !ete!&tes n ts R t#&t t#e %&ss%&ton !ee>e p!oson o&tes t#e e?u& p!ote%ton &n( uno!$t+ o t&7&ton %&uses 'e%&use o(e! '!&n(s &!e t&7e( '&se( on t#e! 16 net !et& p!%es /#e ne/ '!&n(s &!e t&7e( '&se( on t#e! p!esent (&+ net !et& p!%es.
Iss(e+ @#et#e! o! not t#e Se% 15 4% o NIR s un%onsttuton&
HE%D+ No, t#e petton s /t#out $e!t &n( & !e#&s# o pettone!s p!eous &!gu$ents 'eo!e t#s ou!t T#e !&ton& '&ss test /&s p!ope!+ &ppe( to g&uge t#e %onsttuton&t+ o t#e &ss&e( &/ n t#e &%e o &n e?u& p!ote%ton %#&enge T#e %&ss%&ton s %ons(e!e( &( &n( !e&son&'e p!o(e( t#&t: 41 t !ests on su'st&nt& (stn%tons9 42 t s ge!$&ne to t#e pu!pose o t#e &/9 43 t &ppes, & t#ngs 'eng e?u&, to 'ot# p!esent &n( utu!e %on(tons9 &n( 4 t &ppes e?u&+ to & t#ose 'eongng to t#e s&$e %&ss. T#e %&ss%&ton !ee>e p!oson /&s nse!te( n t#e &/ o! !e&sons o p!&%t%&t+ &n( e7pe(en%+. Sn%e & ne/ '!&n( /&s not +et n e7sten%e &t t#e t$e o t#e p&ss&ge o RA 820, t#en ong!ess nee(e( & uno!$ $e%#&ns$ to 7 t#e t&7 '!&%)et o & ne/ '!&n(. T#e %u!!ent net !et& p!%e, s$&! to /#&t /&s use( to %&ss+ t#e '!&n(s un(e! Anne7 BCD &s o O%to'e! 1, 16, /&s t#us t#e og%& &n( p!&%t%& %#o%e. T#e %&ss%&ton !ee>e p!oson /&s n t#e $&n t#e !esut o ong!esss e&!nest e
Doctrine+ A e+ o t&7 s not un%onsttuton& 'e%&use t s not nt!ns%&+ e?u& &n( uno!$ n ts ope!&ton. T#e uno!$t+ !ue (oes not p!o#'t %&ss%&ton o! pu!poses o t&7&ton
