KARACHI: A two-member bench of the Sindh High Court (SHC) dismissed a reference application filed by Collector of Customs through Khalid Rajper Advocate against Haji Abdul Sattar Koshka and others challenging impugned judgment of customs appellate tribunal regarding recovery of US$ 10,000 from respondents, during traveling.
On 20 March 2021, Justice Muhammad Junaid Ghaffar Justice Agha Faisal released detailed judgment and observed that “through this Reference Application, the Applicant Department has impugned order dated 24.11.2018, passed by the Customs Appellate Tribunal Bench-III, Karachi.
Learned Counsel for the Applicant has read out the order and submits that Tribunal was not justified in allowing release/return of US $ 10,000/- to the respondents as they have admitted their guilt and pleaded guilty before the Special Judge Customs and Taxation, whereas, admittedly the respondents had made an attempt to take out currency beyond the permissible limits, and therefore, they are not entitled for return of US Dollar 10,000/= as ordered by the Tribunal; hence, the questions be answered in favour of the Applicant and the impugned order be set-aside.
On the other hand, learned counsel for respondents has supported the impugned order and seeks dismissal of the Reference Application”.
Court further observes that “we have confronted the learned counsel for the applicant and he is unable to satisfy us as to any illegality in the said order.
Subsequently, we had summoned the file of said S.C.R.A No.54 of 2010 and it reflects that the issue already stands decided against the Applicant department. In that case also it was alleged that the passenger was taking out currency beyond the permissible limit of US Dollar 10,000/- or its equivalent as notified by the State Bank of Pakistan, whereas, he had also pleaded guilty before the Special Judge Customs and Taxation.
These facts are recorded in the order of the Tribunal in that case. When the matter came before a bench of this Court, the Special Customs Reference Application was allowed vide order dated 29.10.2010.
it reflects that the question of law already stands answered against the Applicant department inasmuch as it has been held that in accordance with the circular of State Bank of Pakistan citizens are permitted to take out a maximum amount of US dollar 10,000/= on a foreign trip, and therefore, the smuggled currency will not include currency up to US Dollar 10,000/-.
There is only one question which arises out of the impugned order and that is “Whether the confiscation of the foreign currency is to be made over and above the permissible limit of US $ 10,000/-?”, and the same is answered in the affirmative; against the Applicant and in favor of the respondents.
Accordingly, this reference application is misconceived and is hereby dismissed. The order of the Tribunal is upheld”.
