DEPARTMENT OF FINANCE-REVENUE INTEGRITY PROTECTION SERVICE (DOF-RIPS), REPRESENTED BY JOEL M. APOLONIO AND JOHNNY S. LASSIN, PETITIONER, VS. OFFICE OF THE OMBUDSMAN AND RAFAEL MENDOZA MERENCILLA (SG-24), CHIEF CUSTOMS CONTROL OFFICER, BUREAU OF CUSTOMS, RAINIER R. MERENCILLA, RUPERT R. MERENCILLA, RIANE R. MERENCILLA, AND RYAN R. MERENCILLA, RESPONDENTS