DRI officers have jurisdiction to issue show cause notice u/s 28 ...

Possessor of smuggled bike liable to pay customs duty despite cheaper purchase price.

January 8, 2025

Case Laws Customs AT

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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DRI officers have jurisdiction to issue show cause notice u/s 28 ...

Possessor of smuggled bike liable to pay customs duty despite cheaper purchase price.

January 8, 2025

Case Laws Customs AT

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