Custom duty paid by buyer or cutodien.

[Asked by Guest]

Sir,

We buy material from haldia port west bengal under the customs act as unclaimed cargo. We are deposited whole amount include base price plus vat duty and tcs amount but now port is asking for custom duty extra so please guide us the duty is paid by buyer or custodian if the answer is custodian than the custodian charge duty extra other than bid price.

If we get some case law or other relavent doment so it will helpful for us.

With regards,

Mr Anil Patel.

M/s North East Lubrica Pvt. Ltd

[DR.MARIAPPAN GOVINDARAJAN]

Whether there is any indication in the sales advertisement as to the payment of customs duty?

AI Summary

Customs duty liability turns on sale terms for unclaimed cargo; check auction advertisement and custodian charges.
Whether purchaser or custodian bears customs duty on an unclaimed cargo sale hinges on the sale advertisement and auction or contractual terms; the buyer paid bid price plus VAT and transaction charges but the custodian now demands additional customs duty, so the allocation in the sale advertisement or terms will determine liability and the permissibility of extra custodian charges.