Presumption that incidence of duty has been passed on to the buyer
Section 28D of the Customs Act, 1962 deals with 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.] The Act came into force on 01 Feb 1963.
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.]
Section 28D, The Customs Act, 1962 (Act 52 of 1962).
Judgments citing this section
These may be obiter dicta or a precedent, for you to study. These are the judgments where this section is quoted.
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… The claimant should have preserved and submitted the respective documents to comply the mandatory procedure as the claimant is required to prove that, he has really suffered the duty incidence. He cannot be recompensated for what he has not lost. 47 . As per the Section 27, 28C and 28D of the Customs Act, 1962 and other judicial pronouncements as mentioned above, the onus to rebut unjust enrichment is on the claimant until and unless the claimant satisfies the Custom authorities with relevant documents, indicating the fact that they have not passed on the duty to the customers, such a claim cannot …
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… As a conse quence of which, the petitioner had to pay a substantially higher amount of customs duties and cess then what was legally due. The petitioner also placed reliance on the presumption availa ble under Section 28D of the Customs Act, 1962, which is extracted hereinbelow: 28D. Presumption that incidence of duty has been passed on to the buyer.- Ever y person who has paid the duty on any goods under this Act shall, unless the contrary is prove d by him, be deemed to have passed on the full incidence of such duty to the …
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… the consumer ?" b)"When the assessee's invoice showed a composite price and duty was not shown separately and the sale price of the goods before and after the reclassification, revaluation, etc. remained the same, can it be inferred that the incidence of duty was not passed on to the consumer as envisaged under section 28D of the Customs Act, 1962? c)"Whether the Learned Member, the Customs, Excise and Service tax Appellate Tribunal was right in law in remanding back the appeal to the original authority to decide the eligibility of refund afresh in the light of Larger Bench Decision on subsequent credit notes and facts of this …
Questions about Section 28D
What does Section 28D of the Customs Act deal with?
Section 28D of the Customs Act is headed "Presumption that incidence of duty has been passed on to the buyer". [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.]
How do I find court cases under Section 28D of the Customs Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Customs Act 1962 28D, section 28D Customs Act 1962, section 28D of the Customs Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
When did Section 28D of the Customs Act come into force?
Section 28D of the Customs Act, cited as Customs Act 1962 28D, came into force on 01 Feb 1963, having been enacted on 13 Dec 1962. It is in force as at the date shown on this page.
Other sections of this Act
- 28. Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded2145 words
- 2. Definitions1638 words
- 129A. Appeals to the Appellate Tribunal1170 words
- 27. Claim for refund of duty1060 words
- 127C. Procedure on receipt of an application under section 127B1056 words
- 138C. Admissibility of micro films, facsimile copies of documents and computer print outs as documents and as evidence872 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 15 Oct 2026. This page is not a substitute for legal advice.