Import and Export Ordinance

(1)
This section applies
if—
(a)
any information is received by the Commissioner or the Director;
                    and
(b)
the information is transmitted to the Commissioner or the Director using
                    the specified system.
(2)
Where the information was transmitted, on behalf of another person, by a
value-
added service provider with that other person’s written
authorization—
(a)
a person named in the information as the person who transmitted the
                    information is, in the absence of evidence to the contrary, to be regarded for
                    the purposes of this Ordinance as the person who transmitted the information;
                    and
(b)
a person named in the information as the person who made a statement or
                    declaration contained in the information is, in the absence of evidence to the
                    contrary, to be regarded for the purposes of this Ordinance as the person who
                    made the statement or declaration.