After an unsuccessful action in the Administrative Court, Chen petitioned for a constitutional interpretation, and the Grand Justices ruled that the relevant section of the commodity tax regulations "conflict [ed] with the constitutional principle of protecting the rights of the people."
在行政訴訟敗訴之後，陳清秀提出釋憲案，大法官解釋貨物稅條例該規定「不符憲法保障人民權利之意旨」，該案當事人終獲正義。