G.R. No. 1853 : April 16, 1904
THE UNITED STATES, complainant-appellant, vs. JOHN P. MILLER, defendant-appellee.

FACTS:
The defendant, John P. Miller, was charged before the Court of Customs Appeals with conspiracy to utter and publish a false Chinese certificate of permission and identification, with intent to defraud the government and secure the illegal entry of a Chinese person into the Philippine Islands. After trial, the Court of Customs Appeals acquitted the defendant. The Government appealed the judgment of acquittal to the Supreme Court. The defendant moved to dismiss the appeal on the ground that no appeal lies from a judgment of acquittal rendered by the Court of Customs Appeals.

ISSUE:
Whether the Government may appeal from a judgment of acquittal rendered by the Court of Customs Appeals.

RULING:
No. The appeal is dismissed. The right to appeal is purely statutory. The governing law, specifically Section 4 of Act No. 864 (amending Section 290 of Act No. 355), provides that from a judgment of the Court of Customs Appeals in criminal causes, an appeal to the Supreme Court lies only in cases where the penalty of imprisonment or a fine exceeding 600 Philippine pesos is adjudged against the defendant. For all other criminal cases, including those where the defendant is acquitted, the law expressly states that “the judgment of the Court of Customs Appeals shall be final.” Since the defendant was acquitted, and the law contains no provision authorizing a government appeal from an acquittal, the judgment is final and not subject to appeal. The legislative intent to deny the right of appeal in such cases is clear from the statutory language.