Duty incidence presumption governs buyer burden and refund claims unless the payer proves otherwise. Where duty has been paid on goods under the Customs Act, a statutory presumption arises that the full incidence of such duty has been passed on to the buyer. The person who paid the duty may rebut this presumption by proving the contrary. The provision operates as a rule for determining whether the burden of duty is treated as transferred to the buyer, and is relevant in the context of refund claims where the duty element is reflected in the price of the 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.
Duty incidence presumption governs buyer burden and refund claims unless the payer proves otherwise.
Where duty has been paid on goods under the Customs Act, a statutory presumption arises that the full incidence of such duty has been passed on to the buyer. The person who paid the duty may rebut this presumption by proving the contrary. The provision operates as a rule for determining whether the burden of duty is treated as transferred to the buyer, and is relevant in the context of refund claims where the duty element is reflected in the price of the goods.
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