Law:

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Customs Act (IV of 1969)--- ----Ss. 19, 159 & First Sched. Heading No.71/78---S.R.O. 714(I)/93, dated 14-11-1989---State Bank of Pakistan Notification FE1/94-SB dated 20-3-1994---Import of gold as accompanied baggage in March 1997---Seizure and confiscation of such gold by customs authorities on basis of Notification No.1 (2) ECS/48, dated 1-7-1948---Validity---State Bank of Pakistan through Notification No. F. E.1/94-SB, dated 20-3-1994 had permitted such import in accordance with import policy order---Authority had not shown any violation of import policy by such import---High Court directed release of such gold on payment of tax in terms of S.R.O. No.714(I)/93, dated 4-11-1989. JUDGMENT KHILJI ARIF HUSSAIN, J.---Aggrieved by the order passed by the learned Customs Excise and Sales Tax Appellate Tribunal Karachi Bench II, dated 11-11-2002 in Customs Appeal No. 20 of 1998 upholding the order in original dated 2-9-1997, the appellant has preferred this appeal under section 196 of the Customs Act, 1969. The appeal was admitted for consideration of following question of law:-- "Whether the Customs, Excise and Sales Tax Appellate Tribunal has failed to consider S.R.O. 714(I)/93 dated 14-11-1989." Brief facts for the purpose of deciding the appeal are that the appellant arrived at Karachi Airport from Dubai on 5-3-1997 and on the basis of some advance information about the possible smuggling of gold the Customs Authorities carried out the search and recovered 50 slabs of gold from the body of the appellant. The respondent booked the appellant on smuggling charges and gold was first seized and later on confiscated vide order dated 2-9-1997 by the Collector of Customs Preventive. Heard Chaudhry Muhammad Iqbal, learned counsel for the appellant and Mr. Muhammad Nadeem Qureshi, learned counsel for the respondent. Chaudhry Muhammad Iqbal, learned counsel for the appellant, argued that at the relevant time- there was no restriction on bringing the gold as accompanying baggage from any place outside Pakistan and the Tribunal committed error in law treating the import of gold in the country as restricted item while relying upon the Notification ECS/48, dated the 1st…

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