Custom duty paid by buyer or cutodien.

[Anil Patel]

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

AI Summary

Buyer Disputes Extra Customs Duty on Unclaimed Cargo; Seeks Clarity on Duty Payment Responsibility Under Customs Act A buyer from a company purchased unclaimed cargo from Haldia Port under the Customs Act, paying the base price, VAT, duty, and TCS. However, the port demands additional customs duty. The buyer seeks clarification on whether the duty should be paid by the buyer or the custodian, and requests relevant case law for guidance. The response questions if the sales advertisement specified customs duty responsibilities.