Customs duty disclosure in sale documents requires clear indication of duty included in the goods' price at clearance. Every person liable to pay customs duty on goods must, at the time of clearance, prominently indicate in the assessment documents, sales invoice and similar documents the amount of duty forming part of the sale price. The provision applies notwithstanding anything in the Customs Act or any other law in force and requires disclosure of duty in the price of goods.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Customs duty disclosure in sale documents requires clear indication of duty included in the goods' price at clearance.
Every person liable to pay customs duty on goods must, at the time of clearance, prominently indicate in the assessment documents, sales invoice and similar documents the amount of duty forming part of the sale price. The provision applies notwithstanding anything in the Customs Act or any other law in force and requires disclosure of duty in the price of goods.
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