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        Customs

        Payment of Customs duty by custodians in respect of auctioned goods-reg

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        Customs duty calculation must treat auction sale proceeds as cum-duty price; no deduction for sale expenses. 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.
                        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 calculation must treat auction sale proceeds as cum-duty price; no deduction for sale expenses.

                              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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