Under the Revised Forestry Code of the Philippines, particularly Section 68-A, the

Secretary of DENR or a duly authorized representative has exclusive authority to order the
confiscation in favor of the government of the vehicles used in the commission of offenses
punishable by the said Code. DENR promulgated Administrative Order (AO) No. 54-93,
amending Department Administrative Order (DAO) No. 59-90 providing the guidelines for the
confiscation, forfeiture and disposition of conveyances used in violation of forestry laws, rules
and regulations. On the other hand, under Section 68 of the same code, the transportation,
movement or conveyance of forest products without legal documents is penalized and the
criminal case is within the jurisdiction of the RTC. The guilt or the innocence of the accused in
the criminal case is immaterial to the confiscation of the vehicle under Section 68-A which
involves a different matter cognizable by the DENR Secretary. Hence, the RTC cannot order the
release of the confiscated vehicle on the ground that the accused in the criminal case penalized
by Section 68 was acquitted. (DENR v. Daraman, G.R. No. 125797, 15 February 2002).
 Section 68 of PD 705, as amended,[7] refers to Articles 309 and 310 of the
Revised Penal Code (RPC) for the penalties to be imposed on violators. Violation
of Section 68 of PD 705, as amended, is punished as qualified theft.[8] The law
treats cutting, gathering, collecting and possessing timber or other forest products
without license as an offense as grave as and equivalent to the felony of qualified
theft.

Articles 309 and 310 read:

Art. 309. Penalties. Any person guilty of theft shall be punished by:

1. The penalty of prision mayor in its minimum and medium

periods, if the value of the thing stolen is more 12,000 pesos
but does not exceed 22,000 pesos; but if the value of the thing
stolen exceeds the latter amount, the penalty shall be the
maximum period of the one prescribed in this paragraph,
and one year for each additional ten thousand pesos, but
the total of the penalty which may be imposed shall not exceed
twenty years. In such cases, and in connection with the
accessory penalties which may be imposed and for the purpose
of the other provisions of this Code, the penalty shall be
termed prision mayor or reclusion temporal, as the case may
be. (emphasis supplied)

2. xxx

Art. 310. Qualified theft. The crime of theft shall be punished by

the penalties next higher by two degrees than those respectively
specified in the next preceding articles xxx (emphasis supplied).

CHAPTER IV
CRIMINAL OFFENSES AND PENALTIES

Section 78
Cutting, Gathering and/or Collecting Timber, or Other Forest Products Without License

Any person who shall cut, gather, collect, remove timber or other forest products from
any forestland, or timber from alienable or disposable public land, or from private land,
without any authority, or possess timber or other forest products without the legal
documents as required under existing forest laws and regulations, shall be punished with
the penalties imposed under Articles 309 and 310 of the Revised Penal Code: Provided, That in the case
of partnership, associations, or corporations, the officers who ordered the cutting, gathering, collection or
possession shall be liable, and if such officers are aliens, they shall, in addition to the penalty, be deported
without further proceedings on the part of the Commission on Immigration and Deportation.

The Court shall further order the confiscation in favor of the government of the timber or any forest
products cut, gathered, collected, removed, or possessed, as well as the machinery, equipment,
implements and tools illegally used in the area where the timber or forest products are found. [As
amended by PD No. 1559, and by EO No. 277, prom. July 25, 1987, 83 OG No. 31, Aug. 3, 1987]

Section 78-A Administrative Authority of the Department Head or His Duly Authorized Representative
to Order Confiscation

In all cases of violations of this Code or other forest laws, rules and regulations, the
Department Head or his duly authorized representative, may order the confiscation of any
forest products illegally cut, gathered, removed, or possessed or abandoned, and all
conveyances used either by land, water or air in the commission of the offense and to
dispose of the same in accordance with pertinent laws, regulations or policies on the matter. [As added by
EO No. 277]