THE COMMISSION ON AUDIT, REPRESENTED BY ITS CHAIRMAN, THE BUREAU OF INTERNAL REVENUE, REPRESENTED BY ITS COMMISSIONER, AND THE BUREAU OF CUSTOMS, REPRESENTED BY ITS COMMISSIONER, PETITIONERS, VS. HON. SILVINO T. PAMPILO, JR., IN HIS CAPACITY AS PRESIDING JUDGE OF THE REGIONAL TRIAL COURT, MANILA, BRANCH 26, SOCIAL JUSTICE SOCIETY AND VLADIMIR ALARIQUE T. CABIGAO, RESPONDENTS