THE CUSTOMS ACT, 1962 (52 of 1962)
CHAPTER V-A
Indicating amount of
duty in the price of goods, etc., for purpose of refund
SECTION 28C. Price of goods to
indicate the amount of duty paid thereon. – Notwithstanding anything
contained in this Act or any other law for the time being in force, every
person who is liable to pay duty on any goods shall, at the time of clearance
of the goods, prominently indicate in all the documents relating to assessment,
sales invoice, and other like documents, the amount of such duty which will
form part of the price at which such goods are to be sold.
SECTION 28D. Presumption
that incidence of duty has been passed on to the buyer. - Every person who has paid the
duty on any goods under this Act shall, unless the contrary is proved by him,
be deemed to have passed on the full incidence of such duty to the buyer of
such goods.
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