Law: Customs Act, 1969

Section: 2(s),9,16,17,80,90,139,156(1)(8),156(1)1 68,156(1)196

Law: Imports and Exports (Control) Act, 1950

Section: 3

Law: Foreign Exchange Regulation Act, 1947

Section: Preamble

Customs Act (IV of 1969)-----Ss. 2(s), 9, 16, 17, 80, 90, 139, 156(1) Cl. (8), 168 & 196---Imports and Exports (Control) Act (XXXIX of 1950), S. 3---Foreign Exchange Regulation Act (VII of 1947), Preamble---SRO No. 566(I)/2005, dated 06-06-2005---State Bank Notification No. F.E.2/2017-SB, dated 30-08-2017 issued by the State bank of Pakistan---Smuggling of Pakistani currency---Seizure---Scope---Allegation against the passenger (Afghan National) was that Pakistani currency of Rs.330,0000/= was recovered from his possession concealed in a pillow, for which he failed to produce documentary proof---Said currency, however, was released vide order-in-original, which order was maintained by the Appellate Tribunal---Validity---Record revealed that the Appellate Tribunal had upheld the judgment/order of the Adjudicating Officer only in view of the factual position of the case that nothing had been brought on record which could remotely suggest that the respondent/ accused had ever entered in the NLC Baggage Hall of the concerned Customs Station, since despite installation of CCTV Cameras therein, no photographs or film was brought on the record which could suggest that he was therein at the relevant time---Applicant / Customs Department could not bring on the record the copy of passport showing that a visa was imposed thereon by the concerned Consulate showing the respondent/ accused in fact was proceeding to Afghanistan with huge amount of currency which was not permitted to be taken along and amounted to smuggling in terms of provisions of the Customs Act, 1969---Thus, question of law had not arisen out of the impugned judgment / order passed by the Tribunal, for the determination of High Court---Reference application filed by the Customs Department was declined, in circumstances. JUDGMENT: ABDUL SHAKOOR, JUSTICE:---.--- The Collector Customs, herein petitioner, has filed the present Customs Reference under section 196 of the Customs Act, 1969 ("Act"), seeking opinion of this Court on the following questions of law: 1. Whether, in terms of Notification No.F.E.2/2017-SB, dated 30.08.2017 of State Bank of Pakistan, taking out Rs.330,0000/- out of Pakistan…