Cebu Customs district collector Alexandra Yap-Lumontad has been charged before the Office of the Ombudsman over alleged irregularities in cigarette manufacturing operations at the Mactan Export Processing Zone (MEPZ), including the unauthorized use or forgery of official seals, stamps, and signatures on clearance documents.
In a complaint furnished to DAILY TRIBUNE, a Bureau of Customs Cebu stakeholder alleged that Lumontad allowed the use of falsified or forged customs and tax stamps on cigarette clearance documents. The complaint described this as facilitation of trade operations despite the presence of “spurious” or counterfeit stamps.
It further claimed that the release of goods despite knowledge of falsified documents may constitute violations of Civil Code provisions, including Article 2126, and may result in civil liability for damages to the National Treasury. The complaint also cited possible administrative liability for grave misconduct and conduct prejudicial to the best interest of the service.
The complaint said Lumontad may have violated the Revised Penal Code, including Article 161 (forgery of the seal of the Government), Article 171 (falsification by a public officer), and Article 172 (falsification and use of falsified documents). It also pointed to the alleged use of such documents in commercial transactions.
Under the Customs Modernization and Tariff Act (CMTA) or Republic Act 10863, the complaint cited Section 1401 on unlawful importation or exportation through fraudulent documents, and Section 1424 on export misdeclaration involving forged stamps to evade duties or regulations.
On administrative liability, it referenced Section 3(e) of Republic Act 3019 (Anti-Graft and Corrupt Practices Act), penalizing public officials who cause undue injury to the government or give unwarranted benefits through manifest partiality or bad faith. It also cited Republic Act 6713, or the Code of Conduct and Ethical Standards for Public Officials and Employees, for alleged violations of integrity and accountability standards.
The complaint recommended the conduct of a formal preliminary investigation to determine Lumontad’s level of involvement. It also urged preventive suspension to avoid possible tampering of records at the Cebu District Office.
