Republic of the PhilippinesSUPREME COURTManilaSECOND DIVISIONG.R. No. 193247 September 14, 2011SERGIO I. CARBONIA, EMIIO !. EGASPI I", #$% A&ONAIS !. RE'USO, Petitioners, vs.BOAR& O( AIRINES REPRESENTATI"ES )MEMBER AIRINES* ASIANA AIRINES, CAT+A! PACI(IC AIR,A!S, C+INA AIRINES, CEBU PACI(IC AIRINES, C+INA SOUT+ERN AIRINES, CONTINENTA MICRONESIA AIRINES, EMIRATES, ETI+A& AIR,A!S, E"A AIR AIR,A!S, (E&ERA E-PRESS CORPORATION, GU( AIR, 'APAN AIRINES, AIR (RANCE./M RO!A &UTC+ AIRINES, /OREAN AIR, /U,AIT AIR,A!S CORPORATION, U(T+ANSA GERMAN AIRINES, MAA!SIA AIRINES, NORT+,EST AIRINES, P+IIPPINE AIRINES, INC., 0ANTAS AIR,A!S, T&., 0ATAR AIRINES, RO!A BRUNEI AIRINES, SINGAPORE AIRINES, S,ISS INTERNATIONA AIRINES, T&., SAU&I ARABIAN AIRINES, #$% T+AI INTERNATIONA AIR,A!S Respondents. ! ! ! ! ! ! ! ! ! ! ! ! ! ! !G.R. No. 194271O((ICE O( T+E PRESI&ENT, repre2e$te% b3 +ON. PA0UITO N. OC+OA," 4$ 542 6#p#64t3 #2 E-ECUTI"E SECRETAR!, &EPARTMENT O( (INANCE, repre2e$te% b3 +ON. CESAR ". PURISIMA"" 4$ 542 6#p#64t3 #2 SECRETAR! O( (INANCE, #$% T+E BUREAU O( CUSTOMS, repre2e$te% b3 +ON. ANGEITO A. A"ARE7"""" 4$ 542 6#p#64t3 #2 COMMISSIONER O( CUSTOMS, Petitioners, vs.BOAR& O( AIRINES REPRESENTATI"ES )MEMBER AIRINES* ASIANA AIRINES, CAT+A! PACI(IC AIR,A!S, C+INA AIRINES, CEBU PACI(IC AIRINES, C+INA SOUT+ERN AIRINES, CONTINENTA MICRONESIA AIRINES, EMIRATES, ETI+A& AIR,A!S, E"A AIR AIR,A!S, (E&ERA E-PRESS CORPORATION, GU( AIR, 'APAN AIRINES, AIR (RANCE./M RO!A &UTC+ AIRINES, /OREAN AIR, /U,AIT AIR,A!S CORPORATION, U(T+ANSA GERMAN AIRINES, MAA!SIA AIRINES, NORT+,EST AIRINES, P+IIPPINE AIRINES, INC., 0ANTAS AIR,A!S, T&., 0ATAR AIRINES, RO!A BRUNEI AIRINES, SINGAPORE AIRINES, S,ISS INTERNATIONA AIRINES, T&., SAU&I ARABIAN AIRINES, #$% T+AI INTERNATIONA AIR,A!S8, Respondents.D E C I S I O NCARPIO, J.:T5e C#2e2#efore the Court are t$o petitions for revie$% assailin& the Decision' pro(ul&ated on ) *ul+ ',,) b+ the Court of -ppeals in C-!..R. SP No. %,/'0,.In ..R. No. %)/'12, petitioners Ser&io I. Carbonilla, E(ilio 3. 4e&aspi IV, and -donais 3. Re5uso 6Carbonilla, et al.7 assail the Resolution/ pro(ul&ated on 0 -u&ust ',%, b+ the Court of -ppeals in C-!..R. SP No. %,/'0,.In ..R. No. %)1'28, petitioners Office of the President, represented b+ Pa9uito N. Ochoa in his capacit+ as Eecutive Secretar+, Depart(ent of :inance, represented b+ Cesar V. Purisi(a in his capacit+ as Secretar+ of :inance, and the #ureau of Custo(s 6#OC7, represented b+ -n&elito -. -lvare; in his capacit+ as Co((issioner of Custo(s 6Office of the President, et al.7, assail the Resolution1 pro(ul&ated on '8 October ',%, b+ the Court of -ppeals in C-!..R. SP No. %,/'0,.T5e A$te6e%e$t (#6t2