Law: Customs Act, 1969

Section: 2(s), 156

 Summary The High Court dismissed the Customs Department’s reference challenging the Tribunal’s decision that had set aside confiscation of UAE Dirham 38,500 seized from the respondent. The Court relied on the precedent in Collector of Customs, MCC, Islamabad v. Israr (2021 PTD 501), holding that the offence of smuggling is not complete unless a person has crossed the immigration stage and reached the point of no return where they can no longer change their mind about carrying currency abroad. Since the respondent had neither been issued a boarding pass nor passed through immigration at the time of seizure, the essential ingredients of smuggling were absent. Therefore, the Tribunal’s order required no interference. Tagline Currency seizure before immigration clearance and boarding formalities does not constitute smuggling. ORDER; Babar Sattar, J.:- This reference arises from a judgment of the Customs Appellate Tribunal (“Tribunal”) dated 29.05.2024, whereby the Tribunal set aside the Order-in-Original dated 01.03.2024, through which UAE Dirham 38,500 seized from respondent No.2 was confiscated. We need not get into the factual background of the case in view of the law laid…