Mst. Nighat Manzoor vs State S — 2025 PCrLJ 931 ISLAMABAD

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Mst. Nighat Manzoor VS State S. 497(2)---Customs act (IV of 1969), Ss. 2(s), 16, 156(1)(8)(70)(i)(e) & 139---Imports and Exports (Control) act (XXXIX of 1950), S. 3(1)---Possessing gold ornaments over the allowed limit while travelling abroad---Smuggling, allegation of---Post-arrest bail, grant of---Minimum quantity of gold for allegation of smuggling---Mechanism to determine---allegation against accused (a lady passenger at airport) was that, during her search, raw gold weighing 934 grams and jewelry weighing 1214 grams were recovered from her purse for which she failed to produce any valid document for transporting the same---Question as to whether the Customs authorities could apply the minimum requirement of smuggling in terms of S.2 of the Customs act, 1969 upon the petitioner for possessing gold ornaments---Held, that in Pakistan, the Federal Board of Revenue (FBR), Customs authorities, and approved jewelers/ valuators were authorized to determine the value of gold for investigative purposes---Valuation was based onthe weight, purity, and prevailing market price of gold---Proper methods, such as XRF analysis (X-ray Fluorescence analysis) and hallmarking were used to ensure accuracy---Compliance with legal frameworks, such as the Income Tax Ordinance 2001 and the Customs act, 1969, was essential for fair and transparent valuation---In the present case, the value of the recovered gold ornaments was estimated to be approximately R.48,119,487/- however, the Investigation Officer failed to provide any substantiation, reference, or documentation regarding the methodology, formula, or standard employed to ascertain the said value prior to the registration of the case---Investigation record was conspicuously silent on whether the prevalent valuation standard was adhered to in determining the value of the gold---Said aspect of the case was of significant relevance, particularly in relation to the quantum of sentence prescribed under the provisions of the Customs act 1969---Petitioner / accused submitted her income tax returns under S.114 (1) of Income Tax Ordinance, 2001, which prima facie showed the entry of the gold ornaments---Possession of excess gold ornaments prima facie lacked conclusive guilt---accused-lady had not cleared immigration, and the possibility of abandoning the act, made the prosecution's case one of further inquiry---Petitioner (woman accused) was granted post-arrest bail, in circumstances.

Mst. Nighat Manzoor vs State S — 2025 PCrLJ 931 ISLAMABAD

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