Law: Customs Act, 1969

Section: 2(s)

 Summary The Customs Reference challenged the Tribunal’s order allowing release of gold found in a passenger’s checked baggage at the airport. The applicant argued that the passenger was required to file a declaration form before boarding the flight in the UK. The Court rejected this argument, holding that there is no legal requirement to file customs declaration outside Pakistan, and under SRO 566(I)/2005, declaration is to be made upon arrival in Pakistan. The Tribunal correctly found that the passenger was not given a proper opportunity to declare and that mere possession of gold in baggage did not establish intent to smuggle under the Customs Act. Finding no legal or factual infirmity in the Tribunal’s judgment, the High Court dismissed the reference. Tagline “No smuggling without intent; declaration is required at arrival, not abroad.” ORDER; Babar Sattar, J: This reference has been filed against the judgment of the Customs Appellate Tribunal (Tribunal) dated 21.01.2026. Learned counsel for the applicant has taken us through the factual background as well as the judgment of the Tribunal and has contended that the respondent ought to have filed a declaration form prior to boarding the plane in UK. He has been unable to…