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An executive proclamation issued by the President, acting through the Department of Finance, lowers the import tariff on lithium-ion batteries used in residential solar energy systems from 12% to 0% for nine months, effective immediately and without a corresponding law enacted by Congress. The proclamation cites energy security and price stabilization as grounds. An importer of solar energy equipment challenges the proclamation as unconstitutional, arguing tariffs, like taxes, must be imposed by law.   (a)Identify the controlling doctrine on limitations on revenue, appropriations, and tariff in the Philippines and the required mode of action for taxes and tariffs. (b)Analyze the validity of the proclamation under the Constitution. Does the executive have authority to fix or modify tariffs by proclamation? Apply the governing rule to the facts. (c)If the proclamation is invalid, what remedies should the importer seek, and what is the likely effect on duties collected or pending imports?