TMI Blog2017 (6) TMI 307X X X X Extracts X X X X X X X X Extracts X X X X ..... nces speaks itself as per the maxim RES IPSA TAX QUITER - penalty on appellant justified - appeal dismissed - decided against appellant. - Customs Appeal No. 52905 of 2016 - Final Order No. 53345/2017 - Dated:- 16-5-2017 - Mr. Justice (Dr.) Satish Chandra, President and Mr. V. Padmanabhan, Member (Technical) Ms. Vidushi Shubham, Advocate for the appellant Sh. R. K. Manjhi, AR for the Revenue ORDER Per: Mr. Justice (Dr.) Satish Chandra: The present appeal is filed by the appellant against the order-in-appeal No.CC(A) CUS/D-II/CUSPREV/673/2016 dated 21.07.2016 passed by the Commissioner of Customs (Appeals) New Delhi. 2. Brief facts of the case are that on receiving the classified information, on 22.11.2013, at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rma has been assailed. 3. With the above background, we have heard Ms. Vidushi Shubham, ld. Advocate who submits that the appellant was standing in the parking of the hospital as a curious person. The appellant is a patient and has restricted movement of rist and therefore could not open the door panel. The appellant is handicapped person. On specific query from the Bench, ld. Counsel admitted that the appellant is running a proprietorship firm in the name of G. P. Jewellers in Chandni Chowk, New Delhi. It is the submission of the ld. Counsel for the appellant that later, all the accused have retracted their statement which was recording by the DRI Officers. No opportunity of cross-examination was provided to the appellant. She further s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ility/ handicap of the appellant does not prevent him from running his jewellery business and carrying out its day-to-day affairs so being handicapped is not a ground. 5. After hearing both the parties at length and on perusal of record, it appears that the gold of 18 kg. with foreign mark was recovered from the car in question. Naturally, it has been smuggled to India by concealing in the door of the driver side. The car is bearing the number of Bihar and as per statement of all the persons, the gold was brought from Nepal where it was purchased with the help, one of the relative of the appellant namely Ramuji. The appellant is running the proprietorship firm under the name of G. P. Jewellers where he was suppose to adjust the gold. A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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