COLLECTOR OF CUSTOMS (ENFORCEMENT), CUSTOM HOUSE AIRPORT ROAD, QUETTA vs ABDUL MANAN Ss

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COLLECTOR OF CUSTOMS (ENFORCEMENT), CUSTOM HOUSE AIRPORT ROAD, QUETTA VS ABDUL MANAN Ss. 168 ,2 (s ), 15, 16, 156(1),(8), (89), 157 (2) & 168---Imports and Exports (Control) Act (XXXIX of 1950), S. 3(1)---Foreign Exchange Regulation Act (VII of 1947 ), S. 8 ---Notification No. F.E.2/2017-SB dated 30-08-2017 issued by the State Bank of Pakistan--Foreign currency, possession of---Legality---Siezing Officer, powers of---Department filed Reference Application against the judgment passed by the Customs Appellate Tribunal whereby the foreign currency, along with vehicle, were ordered to be released to the respondent---Respondent was apprehended about 100 kms into the territory of Pakistan (at Yaro District Pishin) from Pak-Afghan border, with foreign currency of US dollars 200,000 and Saudi Riyal 930,000, which was recovered from his car---Held, that in view of S. 168 of the Customs Act, 1969, the seizure can only be made by an appropriate Gazetted officer, whereas in the present case, the seizing officer was an OPF inspector, who is a clerk by designation, but was delegated with the powers of an inspector---It was not permissible for said officer to make seizure, thus, the very recovery of the foreign currency became illegal from its inception---Appellate Tribunal had rightly overturned the order-in-original passed by the Collector Customs (Adjudication)---Question raised by the Department was answered in negative i.e. against the Department---Customs Reference Application was dismissed, in circumstances. Citation Name: 2024 PTD 1542 QUETTA-HIGH-COURT-BALOCHISTANBookmark this Case COLLECTOR OF CUSTOMS (ENFORCEMENT), CUSTOM HOUSE AIRPORT ROAD, QUETTA VS ABDUL MANAN Ss. 2(s), 15, 16, 156(1), (8) & (89), 157(2) & 168---Imports and Exports (Control) Act (XXXIX of 1950), S.3(1)---Foreign Exchange Regulation Act (VII of 1947 ), S. 8---Notification No. F.E.2/2017-SB dated 30-08-2017 issued by the State Bank of Pakistan---Foreign currency, possession of---Legality---Department filed Reference Application against the judgment passed by the Customs Appellate Tribunal whereby the foreign currency, along with vehicle, were ordered to be released to the respondent---Respondent was apprehended about 100 kms into the territory of Pakistan (at Yaro District Pishin) from Pak-Afghan border, with foreign currency of US dollars 200,000 and Saudi Riyal 930,000, which was recovered from his car---Plea of the respondent , denying the violation of any provision of law, was that he had sold out an ancestral property in Afghanistan, whereof he received the said foreign currency as proceeds of sale and that since there was no Counter of Declaration at the Pak-Afghan check-post, therefore, he was proceeding towards State Bank at Quetta to exchange the foreign currency with Pakistani currency---Validity---Admittedly, there was no Counter of Declaration at the Pak- Afghan border, which fact was evident from the record of a constitutional petition having been previously filed on behalf of a Chamber of Commerce before the Balochistan High Court regarding non-issuance of Certificate of Deposits (CDS) by the Customs Official and the State Bank of Pakistan and Ministry of Commerce had also issued letters for facilitation of the business community, but to no avail---Plea of the respondent seemed plausible since neither there was any Counter of Declaration and Facility of CDS at Pak-Afghan border nor there was any facility of State Bank of Pakistan for the exchange of foreign currency at border, therefore, the respondent had to proceed with and reach Quetta for the exchange of the seized foreign currency---State Bank of Pakistan, in terms of S. 8(2) of the Foreign Exchange Regulation Act, 1947, had also issued a Notification No. F.E.2/2017-SB dated 30-08-2017 allowing any person to bring into Pakistan any amount of foreign currency---Thus, in view of the said Notification, there is no embargo to bring any foreign currency notes without any limit except Indian currency within the stated limits---Even otherwise, the recovery had been affected far away from the border within the remits of Tehsil Yaro, District Pishin on a frequent route, which squared out the case of the respondent from the mischief of S. 2(s) of the Customs Act, 1969---Appellate Tribunal had rightly overturned the order-in-original passed by the Collector Customs (Adjudication)---Question raised by the Department was answered in negative i.e. against the Department---Customs Reference Application was dismissed, in circumstances. Citation Name: 2024 PTD 1542 QUETTA-HIGH-COURT-BALOCHISTANBookmark this Case COLLECTOR OF CUSTOMS (ENFORCEMENT), CUSTOM HOUSE AIRPORT ROAD, QUETTA VS ABDUL MANAN S. 3(1)---Customs act (IV of 1969), Ss. 2(s), 15, 16, 156(1), (8), (89), 157 (2) & 168---Foreign Exchange Regulation act (VII of 1947), S. 8(2)---Foreign currency brought into Pakistan---Legality---Department filed Reference application against the judgment passed by the Customs appellate Tribunal , whereby the foreign currency along with vehicle were ordered to be released to the respondent ---Respondent was apprehended about 100 kms into the territory of Pakistan (at Yaro District Pishin ) from Pak-afghan border, with foreign currency of US dollars 200,000 and Saudi Riyal 930,000, which was recovered from his car---Held, that S. 3(1) of the Imports and Exports (Control) act, 1950, was not applicable in the present case as the import policy did not put an embargo on bringing into Pakistan foreign currency, as such, persecution of the respondent for violating the provisions of the Imports and Exports (Control) act, 1950, was nothing but a malicious act on the part of the applicant /Department---appellate Tribunal had rightly overturned the order-in-original passed by the Collector Customs (adjudication)---Question raised by the Department was answered in negative i.e. against the Department---Customs Reference application, was dismissed, in circumstances.

COLLECTOR OF CUSTOMS (ENFORCEMENT), CUSTOM HOUSE AIRPORT ROAD, QUETTA vs ABDUL MANAN Ss — 2024 PTD 1542 QUETTA-HIGH-COURT-BALOCHISTAN

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