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2017 (6) TMI 307 - AT - CustomsSmuggling of gold - 18 gold bar of 1 kg. each with foreign mark was recovered - penalty - Held that: - the appellant cannot disassociate himself from the recovered gold stating that he was an innocent bystander and was a curious lookers. Chander Parkash Verma was the readymade recipient of the smuggled gold - Being an employee it cannot be said that Sh. Verma was not helping to his master i.e. appellant. In these circumstances, we are of the view that the appellant has committed the crime of smuggling. The crime of justice never dwells together as per the maxim FRAUS ET JUS NUNQUAM COHAMBITANI - In the instance case, the facts and circumstances speaks itself as per the maxim RES IPSA TAX QUITER - penalty on appellant justified - appeal dismissed - decided against appellant.
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