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The Customs Act, 1962

importer of goods has collected any amount in any manner from the buyer as representing the duty of excise or, as the case ... goods may be stored in bonded warehouses till their actual clearance for home consumption on payment of appropriate duty or their re-export without payment
Union of India - Act Cites 0 - Cited by 14550

The Central Excise Rules, 2017

other person; or (b) the duty of excise borne by the buyer, if he had not passed on the incidence of such duty ... eligible, if his aggregate value of clearances of all excisable goods for home consumption in the preceding financial year, computed in the manner specified
Union of India - Act Cites 0 - Cited by 33
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