20 It having been established in the proceedings that Infantry Lieutenant Tello Delgado Juan acted in accordance with the orders of his superiors by detaining two civilians as suspected criminal terrorists, found a revolver and dynamite in the possession of one of them (Jeremías Osorio Rivera), resolved to take him to the Countersubversive Base and inform his commanding officer, who ordered him to release the detainee, for which he had him sign a document on which he left his fingerprint, but that this took place in the absence of a local authority to confirm the release of Jeremías Osorio Rivera in accordance with the procedures and provisions established in Directive No. 01-SRM/K-6/DDHH, this court is of the opinion that the crime of abuse of authority as determined in Article 179 et seq. of the Code of Military Justice did not exist since he did not exceed his authority, was in an emergency area, and was on active service; Article 152 of the Criminal Code does not apply according to Article 744 of the Code of Military Justice because it reads “in which he deprives another of his personal liberty” but specifying without the right to do so. The truth is that the lieutenant performed a service task, was in an emergency area, and was the chief of a countersubversive base in Cajatambo, which gave him the right to carry out operations of this kind and inform his superiors, for which reason he was released. Thus, no responsibility 94 whatsoever has been proven on the part of the lieutenant… 82. In spite of this opinion from the Third Military Court of Lima, an auditor’s report was issued on February 2, 1994, in which the Army’s judicial specialist requested that additional formalities be performed, including, most relevantly, (i) taking the witness statement of Gudmer Tulio Zárate Osorio, (ii) taking testimony from the members of the Army patrol commanded by Lt. Juan Carlos Tello on April 28, 1991, and (iii) the expansion of the defendant’s statements to include an explanation of the result of the investigations carried out during the arrest of Jeremías Osorio, indicating whether there was any written record of those investigations and specifying the names of the people who witnessed the purported 95 release of the detainee in order for statements to be taken. Accordingly, on February 7, 1994, the 96 Permanent Court-Martial extended the period of the committal proceedings for one additional month. However, the record before the IACHR contains no documents indicating that the formalities identified as (i) and (ii) were carried out; in contrast, the expanded statement of Juan Carlos Tello Delgado was taken on May 23, 1994. The relevant extracts of that statement are transcribed below: Asked to indicate the result of the investigations carried out in connection with the detained civilian JEREMIAS OSORIO RIVERA and whether there was a written record, HE REPLIED: The result of the investigations is a question that must be answered by my unit chief, Infantry Lt. Col. Arnulfo Roncal Vargas, since it was he who ordered me to release the civilian Jeremías Osorio Rivera and, as written evidence, I herewith submit a photocopy of document No. 036/ALC, dated May 2, 1991, 97 which my commanding officer received on May 6, 1991 […]. Asked to indicate the time and place where the release of the civilian Jeremías Osorio Rivera took place, and who witnessed that event, HE REPLIED: It was at 7:00 a.m. on May 1, 1991, at the Cajatambo Countersubversive Base; I alone was present since my patrol was resting and the 98 remaining personnel had gone to fetch firewood to prepare the meal. 83. On May 23, 1994, the Third Court issued a document requesting the appearance of Infantry Lieutenant Colonel Arnulfo Roncal Vargas, in order for him to expand his statement given in 94 Annex 64: First page of final report No. 019-93/3erJMPL-2daZJE, issued by the Third Permanent Military Court on November 30, 1993. Partially illegible document. 95 Annex 65: Auditors’ ruling No. 108-94 of February 2, 1994. 96 Annex 66: Resolution of the Permanent Court-Martial, dated February 7, 1994. 97 According to the information in the IACHR’s possession, the document refers to a record of the handing over, to the 77th Armored Infantry Battalion, of a weapon allegedly confiscated from Mr. Jeremías Osorio Rivera. See: Annex 67: Document No. 036/ALC of May 2, 1991, addressed to “Lt. Col. OIC of BIB No. 77 – RIMAC” and signed by the chief of the Cajatambo Countersubversive Base, “Andrés López Cárdenas.” 98 Annex 68: Expansion of statement to the investigation given by Infantry Captain of the Peruvian Army Tello Delgado Juan on May 23, 1994, to the Permanent Military Judge, Lt. Col. Pablo J. E. Riveros Valderrama.