Chartered Accountant India,Chartered Accountant In Delhi,Chartered Accountants India,Chartered Accountant in India
Saturday, July 21, 2018    Bookmark and Share
RAJ K SRI & CO.
Chartered Accountant
Advanced Search
My Documents
Admin Login
Home
Services
About Us
Contact Us
Partners
GST Services
Ask a Query
News & Events
Information Sharing

 

CUSTOMS ACT 1962
 


CHAPTER VA  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.

Total Visitors: 260975