Section Text
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.]
Customs Act, 1962 Section 28D
Bare act section · Research
About this section
Customs Act, 1962 Section 28D is part of Customs Act, 1962 - Presumption That Incidence of Duty Has Been Passed on to the Buyer. Read the section text below and explore Indian court judgments that cite it.
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Frequently asked questions
What does Customs Act, 1962 Section 28D provide?
Section Section 28D of the Customs Act, 1962 (Presumption That Incidence of Duty Has Been Passed on to the Buyer) is reproduced on this page as part of the Customs Act, 1962. Lawyers and researchers use it to read the statutory wording before checking how courts have applied this section in reported judgments.
How do I find judgments on Customs Act, 1962 Section 28D?
Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Customs Act, 1962 Section 28D. Advanced act search can narrow results by court, year, or additional act filters.
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