Mrs. NABEELA NAVEED MALIK vs CUSTOMS APPELLATE TRIBUNAL, LAHORE Ss — 2025 PTD 1875 LAHORE-HIGH-COURT-LAHORE |

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Mrs. NABEELA NAVEED MALIK VS CUSTOMS APPELLATE TRIBUNAL, LAHORE Ss. 2(s) & 139---Baggage Rules, 2006, Rr. 3.B(iv) & 7A---SRO No.566(I)/2005 dated 06.06.2005---SRO No.760(I)/2013 dated 02.09.2013---Gold/bullion, brought into or taken out of Pakistan---Customs declaration, requirement of---Scope---Customs staff present in Customs International Departure Hall of Allama Iqbal International Airport, Lahore, seized 04-gold biscuits (each of one ounce) total weighing 113.398 Grams (gold in-question) from lady passenger's hand bag, allegedly being smuggled out of Pakistan---Order-in-Original against the passenger /applicant was maintained up to Customs Appellate Tribunal (Tribunal)---Validity---There was no dispute that under S..139(1) & (3) of the Customs Act , 1969, the applicant was required to declare the gold in-question while bringing it into Pakistan and failure to do so amounted to an offence of smuggling within the meaning of S.2(s) of the Customs Act, 1969---Similarly, under S.7(A) of the Baggage Rules, 2006, the passenger was required to file customs declaration form regarding accompanied baggage but admittedly the applicant did not declare the gold-in-question at the time of her arrival in Pakistan--- Likewise, while leaving Pakistan she was again required to declare the gold in-question under S.139 of the Customs Act, 1969, read with SRO No.566(I)/2005 dated 06.06.2005 and SRO No.760(I)/2013 dated 02.09.2013 (SROs), which prohibited taking out of gold bullion---Under S.3.B(iv) of the Baggage Rules, 2006, only personal jewellery in reasonable quantity was allowed and not gold biscuits, but no declaration was made by the applicant while taking out the gold-in-question out of Pakistan---Thus, Tribunal had lawfully passed its order under S.2(s) of the Customs Act, 1969, read with the SROs and the gold-in-question was liable to be confiscated being smuggled---In the present case, the applicant made concealment and non-declaration on two occasions; first while bringing the gold in-question into Pakistan and second while taking it out of Pakistan---Reference Application was dismissed.

Mrs. NABEELA NAVEED MALIK vs CUSTOMS APPELLATE TRIBUNAL, LAHORE Ss — 2025 PTD 1875 LAHORE-HIGH-COURT-LAHORE

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