Law: Customs Act, 1969

Section: 2(s), 139, 156, 179

Tagline

“Voluntary disclosure of gold at airport without proven mens rea does not amount to smuggling under the Customs Act, 1969.”

 Summary

The applicant was intercepted at Islamabad Airport’s international departure hall and, upon questioning, voluntarily disclosed carrying two gold bullion bars in her baggage. The Customs authorities confiscated the gold under sections of the Customs Act, 1969, alleging attempted smuggling.

The Customs Department argued that the applicant failed to make a mandatory declaration under section 139 and therefore committed smuggling under section 156 read with section 2(s).