Separate Concurring Opinion 2 G.R. No. 224469 the basis of the peculiar circumstances attendant herein. Elementary is the rule in criminal law that the accused is entitled to an acquittal when there is reasonable doubt. To stress, the Court is called upon in this case to determine petitioners' criminal liability under Section 77 based on the specific facts established herein. Similar to Associate Justice Alfredo Benjamin S. Caguioa, I espouse a sentiment of judicial restraint in going over and beyond this framework of analysis, and in so doing, unnecessarily demarcate constitutional lines and borders that would gravely impact the rights of IPs in general relative to the application of environmental regulations affecting them. In determining criminal liability, the el~ments of the crime must be proven to exist by the highest threshold of evidence - that is, proof beyond reasonable doubt. In this regard, case law states that: Proof beyond reasonable doubt charges the prosecution with the immense responsibility of establishing moral certainty. The prosecution's case must rise on its own merits, not merely on relative strength as against that of the defense. Should the prosecution fail to discharge its burden, acquittal must follow as a matter of course. Corollary to the foregoing, this Court has held that "the existence of criminal liability for which the accused is made answerable must be clear and certain. We have consistently held that penal statutes are construed strictly against the State and liberally in favor of the accused. When there is doubt on the interpretation of criminal laws, all must be resolved in favor of the accused." 3 On its face, the first offense under Section 77 4 may be broken down into the following elements: a. Cutting, gathering, collecting and removing: (i) timber or other forest products from any forest land; or (ii)timber from alienable or disposable public land or from private land; and b. the said act/sis/are done without any authority. Relevant to the first element under Section 77 is Section 2, Article XII of the 1987 Constitution, which provides: SECTION 2. All lands of the public domain, waters, minerals, coal, petroleum, and other mineral oils, all forces of potential energy, fisheries, forests or timber, wildlife, flora and fauna, and other natural resources are owned by the State. With the exceptioN of agricultural lands, all other natural resources shall not be alienated. The exploration, development, 3 4 lentv. Tullett Prebon (Philippines), Inc., 803 Phil. 163, 185-186 (2017); citation omitted. According to case law, Section 77 punishes two (2) separate offenses. See Reva/do v. People, 603 Phil. 332, 342 [2009]).

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