[i][Chapter V-A
INDICATING AMOUNT OF DUTY IN THE PRICE OF GOODS, ETC., FOR PURPOSE OF REFUND
28-C. Price of goods to indicate the amount of duty paid thereon.
28-C. 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.
28-D. Presumption that incidence of duty had been passed on to the buyer.
28-D. Presumption that incidence of duty had 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.]
| Other Contents of Customs Act, 1962 |
Chapter I- Preliminary
Chapter II- Officers Of Customs
Chapter III- Appointment of customs ports, airports, etc.
Chapter IV- Prohibition On Importation And Exportation Of Goods
Chapter IV-A- Detection Of Illegally Imported Goods And Prevention Of The Disposal Thereof
Chapter IV-B- Prevention Or Detention Of Illegal Export Of Goods
Chapter IV-C- Power To Exempt From The Provisions Of Chapters IV-A And IV-B
Chapter V- Levy Of, And Exemption From, Customs Duties
Chapter V-A- Indicating amount of duty in the price of goods, etc., for purpose of refund
Chapter V-AA- Administration Of Rules Of Origin Under Trade Agreement
Chapter V-B- Advance Rulings
Chapter VI- Provisions Relating To Conveyances Carrying Imported Or Exported Goods
Chapter VII- Clearance Of Imported Goods And Export Goods
Chapter VII-A- Payments Through Electronic Cash Ledger And Electronic Duty Credit Ledger
Chapter VIII- Goods In Transit
Chapter IX- Warehousing
Chapter X- Drawback
Chapter X-A- Special Provisions Relating To Special Economic Zone
Chapter XI- Special Provisions Regarding Baggage, Goods Imported Or Exported By Post, Courier And Stores
Chapter XII- Provisions Relating To Coastal Goods And Vessels Carrying Coastal Goods
Chapter XII-A- Audit
Chapter XII-B- Verification Of Identity And Compliance
Chapter XIII- Searches, Seizure And Arrest
Chapter XIV- Confiscation Of Goods And Conveyances And Imposition Of Penalties
Chapter XIV-A- Settlement Of Cases
Chapter XV- Appeals
Chapter XVI- Offences And Prosecutions
Chapter XVII- Miscellaneous
Schedule |
References
[i] Inserted by Act 40 of 1991 (w.e.f. 20-9-1991).
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