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	GR NO. 142272 2006-05-02	ABOITIZ INTERNATIONAL FORWARDERS v. CA CALLEJO, SR., J.
Moreover, a petition for relief under Rule 38 of the Rules of Court is only available against a final and executory judgment.[23] Since petitioner AIFI claims that the court a quo had no jurisdiction over it, then all the proceedings therein, including its decision are null and void. Hence, recourse by petitioner AIFI to a petition for relief from judgment under Rule 38 of the Rules of Court was inappropriate.