Section 28D

Presumption that incidence of duty has been passed on to the buyer.

The Customs Act, 1962

  • Act 52 of 1962
  • Ministry of Finance
  • Department of Revenue
About this Act

An Act to consolidate and amend the law relating to Customs.

All sections
    1[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.]

Notes

1. Ins. by Act 40 of 1991, s. 13 (w.e.f. 20-9-1991).
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