Dear Friends
I want to know the charging section in customs which fixes liabiity to pay duty on importer.
Which is the section which says that liability to pay customs duties is on the importer?
just as in GST section 9 is the charging section, which is the corresponding charging section in customs?
regards
shivani
Naveen Fintech Pvt Ltd
Kolkata
CA Inter
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Gupta Sachdeva & Co. Chartered Accountants
New Delhi
CA Final
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CAclubindia
