Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Voluntary statements made before Customs officers may serve as substantive evidence because Customs officers are not police officers for the statutory rule excluding police confessions. An unretracted statement, where no coercion is established and independent material corroborates its contents, may be relied upon to determine a Customs Broker's role in improper imports. Knowing advice to classify areca nuts under an incorrect tariff heading, claim an inapplicable exemption, and facilitate clearance of prohibited goods can establish abetment and justify penalties against both the Customs Broker and its director. The penalties were upheld because knowledge and intention were established through voluntary, corroborated evidence.
Voluntary statements made before Customs officers may serve as substantive evidence because Customs officers are not police officers for the statutory rule excluding police confessions. An unretracted statement, where no coercion is established and independent material corroborates its contents, may be relied upon to determine a Customs Broker's role in improper imports. Knowing advice to classify areca nuts under an incorrect tariff heading, claim an inapplicable exemption, and facilitate clearance of prohibited goods can establish abetment and justify penalties against both the Customs Broker and its director. The penalties were upheld because knowledge and intention were established through voluntary, corroborated evidence.
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