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MASAYUKI HASEGAWA v. LEILA F. GIRON

This case has been cited 1 times or more.

2015-09-08
PERALTA, J.
The elementary rule is that the CA has jurisdiction to review the resolution of the DOJ through a petition for certiorari under Rule 65 of the Rules of Court on the ground that the Secretary of Justice committed grave abuse of his discretion amounting to excess or lack of jurisdiction.[32] However, with the enactment[33] of Republic Act (R.A.) No. 9282, amending R.A. No. 1125[34] by expanding the jurisdiction of the CTA, enlarging its membership and elevating its rank to the level of a collegiate court with special jurisdiction, it is no longer clear which between the CA and the CTA has jurisdiction to review through a petition for certiorari the DOJ resolution in preliminary investigations involving tax and tariff offenses.