Acts

28D Presumption that incidence of duty has been passed on to the buyer

Presumption that incidence of duty has been passed on to the buyer.

SECTION 28D.

Every person who has paid the duty on any goods under this Act shall, unless the contrary is proved by him, be deemed to have passed on the full incidence of such duty to the buyer of such goods.]

Reference copy from the firm’s resource library, saved on 26 October 2026. Laws, rates and notifications change — for the current position on your matter, please talk to us. Back to the Knowledge Bank.