DANILO L. OPINIANO • PETITIONER, VS. PEOPLE OF THE PHILIPPINES, RESPONDENT.
- G.R. Number: G.R. No. 243517
- Promulgated: 2022-12-05
- Ponente: CAGUIOA, J.
Keywords
Section 3602 1999 Tariff and Customs Code of the Philippines, Rule 45 Rules of Court, Section 2503 Tariff and Customs Code of the Philippines, Section 27 Republic Act No. 9280, Section 1301 Tariff and Customs Code, Section 2301 Tariff and Customs Code, Article 1887 Civil Code, Elements of Violation of Section 3602 TCCP, Customs Broker's Reliance on Documents, Prima Facie Evidence of Fraud, Criminal Law, Tariff and Customs Code Violation, Customs Broker Liability, Petition for Review on Certiorari, Misdeclaration, Undervaluation, Intent to Evade Taxes, Reasonable Doubt, Acquittal, Conspiracy