# The Customs Act, 1962, Section 28D: Presumption that incidence of duty has been passed on to the buyer

- Act: The Customs Act, 1962 (Act 52 of 1962)
- In force from: 1963-02-01
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/customs-act-1962/section/28D/

## Text

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.]

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