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.]
2 [CHAPTER VB ADVANCE RULINGS
Section 28D: Presumption that incidence of duty has been passed on to the buyer
The Customs Act, 1962*Union territory Act of Chandigarh · Act 52 of 1962
Where this provision sits
| Act | The Customs Act, 1962* |
|---|---|
| Section | 28D |
| Marginal note | Presumption that incidence of duty has been passed on to the buyer |
| Jurisdiction | Union territory of Chandigarh |
| Status | In force as published by the source |
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