Garcia v. Executive Secretary, 211 SCRA 219

ISSUE:  Whether or not the President may issue an Executive Order that can increase tariff rates 

FACTS:  The President issued an EO 438 which imposed, across the board, including crude oil and other oil products, additional duty ad valorem. The Tariff Commission held public hearings on said EO and submitted a report to the President for consideration and appropriate action. The President, on the other hand issued an EO which levied a special duty of P0.95 per liter of imported crude oil and P1.00 per liter of imported oil products 

DECISION:  WHEREFORE, premises considered, the Petition for Certiorari, Prohibition and Mandamus is hereby DISMISSED for lack of merit. Costs against petitioner. 

RATIO DECIDENDI:  Yes, the delegation is constitutional. The Court said that although the enactment of appropriation, revenue and tariff bills is within the province of the Legislative, it does not follow that EO in question, assuming they may be characterized as revenue measure are prohibited to the President, that they must be enacted instead by Congress. Section 28 of Article VI of the 1987 Constitution provides: “The Congress may, by law authorize the President to fix… tariff rates and other duties or imposts…” Thus, there is explicit constitutional permission for Congress to authorize the President "subject to such limitations and restrictions as [Congress] may impose. This referred to the Tariff and Customs Code which authorized the President to issue said EOs.