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        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.

        <h1>Customs duty calculation must treat auction sale proceeds as cum-duty price; no deduction for sale expenses.</h1> Customs duty for auctioned unclaimed or uncleared goods shall be determined by backward calculation treating total sale proceeds as the cum-duty price, without allowing any deduction for sales expenses or other charges; after duty determination the sale proceeds are to be appropriated in accordance with the appropriation mechanism provided in the Customs Act.

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