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of <h1>Duty Amount Must Be Indicated in All Documents for Goods Clearance Under Chapter VA of Customs Act, 1962</h1> Every person liable to pay duty on goods must clearly indicate the amount of duty paid in all relevant documents, such as assessment records and sales invoices, at the time of goods clearance. This requirement ensures that the duty forms part of the price at which the goods are sold, facilitating transparency and aiding in the process of claiming refunds. This provision overrides any conflicting laws and is part of Chapter VA of the Customs Act, 1962, focused on indicating the amount of duty in the price of goods for refund purposes.
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