Law: Customs Act, 1969

Section: 2(s),139,196(5)

Customs Act (IV of 1969)---Ss. 2(s) & 139---Smuggling---Declaration by passenger or crew of baggage---Scope---Applicants who were going abroad entered the Customs Hall and presented their accompanied baggage and traveling documents to the officers of Customs for examination---As required under S. 139 of the Customs Act, 1969, the officers asked them if they were carrying anything objectionable such as narcotics or currency in their accompanied baggage, to which they replied negatively; they were also asked to provide a written declaration about the foreign currency they were carrying and they declared that they were carrying only UAE Dirham 2500/---However, during the baggage inspection, 8 packets of different foreign currencies and 12 notes of UAE Dirham were found, for which the applicants failed to produce any evidence to support their lawful export or possession---As a result, the applicants were issued a show-cause notice, which led to the passing of an order-in-original whereby the foreign currency was confiscated and a penalty was imposed upon the applicants---Appellants filed an appeal before the Appellate Tribunal, which was later dismissed---Applicants did not make any declaration regarding the recovered foreign currency, nor did they provide any document to show that the currency was obtained from an authorized dealer after obtaining permission from the State Bank of Pakistan---Findings of the Appellate Tribunal were final and not subject to further examination by the High Court---Reference application was decided against the applicants. ORDER: Through instant Reference Application under Section 196 of the Customs Act, 1969 ("the Act of 1969"), following question of law, asserted to have arisen out of impugned judgment dated 04.05.2015, passed by learned Customs Appellate Tribunal, Bench-I, Lahore ("Appellate Tribunal"), has been proposed for our opinion:- Whether the present case falls within the ambit of Section 2(s) of the Customs Act, 1969" 2. Brief facts of the case are that on 25.03.2014, applicants were going to Dubai through Air Blue's flight No.PA-410 and at about 01:00 a.m., they entered in the Customs Hall and presented their…

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