Customs Act, 1962 · Chapter VA: Indicating Amount of Duty in the Price of Goods, Etc., for Purpose of Refund
Section 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.]
Source: India Code (indiacode.gov.in), the consolidated text published by the Legislative Department, Government of India. Text as updated on India Code on 15 October 2026. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.
Supreme Court judgments citing the section 28D
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M/s Ruchi Soya Industries Ltd.) v. Union of India & Ors.
1. Whether encashment of bank guarantees furnished under court orders can be treated as “payment of duty” for the purpose of refund under Section 27 of the Customs Act? 2. Whether the doctrine of unjust enrichment apply…
- Commissioner of Customs, Acc Import v. M/S U.T. Electronics Pvt. Ltd