https://www.taxtmi.com/caselaws?id=798279 Voluntary statements recorded under the Customs Act are substantive evidence because Customs officers are not police officers. An unretracted admission by a customs broker's director that importers were advised to use an incorrect tariff classification to obtain exemption benefits, corroborated by test reports and importers' unretracted statements, established knowing and intentional facilitation of misclassification and undervaluation. Such evidence satisfies the knowledge and intent required for penal liability of the customs broker and its director, supporting the validity of penalties under the Customs Act, 1962. en-us Wed, 02 Sep 2026 00:00:00 +0530 Fri, 04 Sep 2026 08:24:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798279 Voluntary statements recorded under the Customs Act are substantive evidence because Customs officers are not police officers. An unretracted admission by a customs broker's director that importers were advised to use an incorrect tariff classification to obtain exemption benefits, corroborated by test reports and importers' unretracted statements, established knowing and intentional facilitation of misclassification and undervaluation. Such evidence satisfies the knowledge and intent required for penal liability of the customs broker and its director, supporting the validity of penalties under the Customs Act, 1962. Case-Laws Customs Wed, 02 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798279