https://www.taxtmi.com/acts?id=995 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. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 29 Apr 2026 14:55:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=995 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. Act-Rules Customs Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=995