Controladora del Trabajo Marítimo] (CCTM), an agency belonging to the Ministry of Defense, which was established by Supreme Decree in 1935. 7. Petitioner reports that by another Supreme Decree (N° 054-91 PCM), dated March 11, 1991, the government appointed a Dissolution Committee responsible for liquidating the above-mentioned Maritime Labor Control Commission (CCTM). To do this, the Committee first had to perform the following functions: a) Sell the assets of the CCTM and the Maritime and River Labor Offices that were not transferred to the Ministry of Defense and the Ministry of Transportation and Communications, pursuant to Supreme Decree N° 054-91PCM; b) Recover the debit balances charged to employers and other debts of CCTM and its offices; c) Pay the social benefits and entitlements of the workers in the different maritime unions under the jurisdiction of the agencies referred to; d) Pay the social benefits and entitlements of the administrative workers employed by CCTM and the river offices; e) Determine the method of payment of pensions to beneficiaries of the Vested Rights Fund of the former welfare system, stevedores registered at Callao port (FODASA); and f) Perform other tasks that were part of the liquidation process. 8. Petitioner further states that to ensure that these jobs were performed, which always used to be the joint responsibility of the CCTM and the Employers, the government, supported by the provisions of Article 4 of the referenced Supreme Decree N° 054-91 PCM, issued Ministerial Resolution N° 303-91 TC/15.03, which established that the many different employers were required to pay a contribution that amounted to an average of US$1,300,000.00 a month. 9. Petitioner indicated that since the liquidation procedure performed by the Dissolution Committee of the CCTM resulted in extremely small payments for the maritime workers, FEMAPOR initiated amparo proceedings, to ensure that CCTM would compute the payments correctly. 10. Petitioner adduced that on February 12, 1992, the Supreme Court of the Republic issued a decision in favor of the plaintiff. In compliance with that decision, the government issued Special Supreme Decree N° 030-PCM/92, dated April 4, 1992, by which the CCTM Dissolution Committee was required to take “steps to ensure that the maritime workers would receive the higher remuneration stipulated by the court; a situation which entails the restructuring of the basis for calculation and social benefits, in the relevant cases.” Petitioner added that the new figure for liquidation computed by that Committee amounted to US$47,506,432.15. 11. Petitioner stated that in execution of that decision, the relevant judge granted to FEMAPOR attachment of the following assets that had been the property of the former CCTM: a) Bank funds amounting to US$3,040,745.89; b) Real estate valued at a total of US$384,583.47; c) Furnishings and movable assets valued at about US$20,150.69, for a total of approximately US$3,445,485.05. Petitioner added that as a result of the foregoing, the outstanding balance for collection amounted to US$44,060,949.65, not including interest and costs. 12. Petitioner alleged that even though the amounts required to cancel the outstanding debt had not yet been collected, the government, in apparent contradiction to the order of the Judiciary and its own laws, issued Decree-Law Nº 25702 on September 2, 1992. Articles 1 and 2 of that Decree-Law derogated 24 tax provisions, and, mixed in with them, it also derogated two provisions pertaining to the liquidation process of the former CCTM and, more importantly, payment of the social benefits referred to, or in other words, Article 4 of Supreme Decree N° 054-91 PCM and Ministerial Resolution N° 303-91 TC/15.03.

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