TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Highlights
of of All Highlights
Note
Bookmark
Share
Don't have an account? Register Here
of 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.
TaxTMI 
TaxTMI 
