Possessor of Smuggled Bike Must Pay Customs Duty Despite Lower Purchase Price; Appeal Dismissed by Tribunal.

DRI officers have jurisdiction to issue show cause notice u/s 28 of Customs Act, 1962. Appellant purchased smuggled bike registered with fake documents for Rs. 5,70,000 despite market price over Rs. 13 lakhs, making him not a bonafide purchaser. As per Section 125(1), when owner is unknown, possessor is liable to pay duty. Since bike's owner is unknown and appellant is possessor, he is liable to pay duty. Appeal dismissed by CESTAT. .....

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