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Customs Act, 1962

Customs Act Section 28D: Presumption of passing on incidence

Reviewed by CA Nikhil Gupta · Last reviewed 30 August 2026

Customs Section 28D Explained

Presumption of passing on incidence

VA - Duty incidence disclosureCurrentCA Nikhil GuptaPublished 2026-05-09
Published analytical guide - official law remains controlling.

At a Glance

Section 28D - Presumption of passing on incidence.

For Section 28D, Governs Presumption of passing on incidence under Section 28D and must be applied with the connected Rules, Regulations, notifications, circulars, jurisdiction and transaction facts.

Key professional control: For Section 28D — Presumption of passing on incidence, Open the official Section 28D record and map Presumption of passing on incidence to every connected instrument, authority, date and item of transaction evidence.

Finin2min Decode

Section 28D addresses “Presumption of passing on incidence”. Governs Presumption of passing on incidence under Section 28D and must be applied with the connected Rules, Regulations, notifications, circulars, jurisdiction and transaction facts.

Read Section 28D with the delegated law and instruments that govern prosecution matters, including the version effective on the transaction date.

Decision question: Does the proposed treatment under Section 28D satisfy the provision-specific conditions for “Presumption of passing on incidence”, the connected instrument and the available evidence?

Practical Example

Facts may attract the offence or evidentiary rule in section 28D. The legal review separates civil demand/penalty from prosecution, identifies the statutory mental element and threshold, and preserves admissible evidence and sanction/cognizance records.

Professional Alert

For Section 28D — Presumption of passing on incidence, Open the official Section 28D record and map Presumption of passing on incidence to every connected instrument, authority, date and item of transaction evidence.

This page explains Section 28D; it does not reproduce the official provision. Quote only the Customs Act and the exact Rule, Regulation, notification or judgment applicable to “Presumption of passing on incidence” for the relevant date.

Decision Steps

  1. Freeze the relevant date, customs station, goods, person and procedural route.
  2. Read the current section with definitions, explanations, provisos and cross-references.
  3. Map delegated legislation, notifications and allied DGFT or partner-agency requirements.
  4. Test jurisdiction, limitation, conditions, evidence and any burden-of-proof rule.
  5. Preserve the portal trail but verify the substantive legal entitlement separately.
  6. Record later amendments, judgments and local procedure before publication or transaction reliance.

Evidence Checklist

Common Errors

Related Sections

Finin2min Q&A

What does section 28D address?

Section 28D concerns “Presumption of passing on incidence”. Governs Presumption of passing on incidence under Section 28D and must be applied with the connected Rules, Regulations, notifications, circulars, jurisdiction and transaction facts.

What should be verified first for section 28D?

For Section 28D — Presumption of passing on incidence, Open the official Section 28D record and map Presumption of passing on incidence to every connected instrument, authority, date and item of transaction evidence.

Can this page replace the official wording of section 28D?

No. For Section 28D — Presumption of passing on incidence, use this guide to organise the analysis, then rely on the official Customs Act and the connected instrument or binding decision in force for the matter.

Official sources and scope

This page is an analytical or operational guide. The controlling wording, tariff item, notification conditions, portal version and judicial status must be checked in the official source applicable to the transaction date.

Source review date: 2026-07-28. Historical matters require the law and instrument version applicable to the relevant date.