COLLECTOR OF CUSTOMS, CUSTOM HOUSE, PESHAWAR vs NOOR MUHAMMAD Ss — 2026 PTD 244 PESHAWAR-HIGH-COURT

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COLLECTOR OF CUSTOMS, CUSTOM HOUSE, PESHAWAR VS NOOR MUHAMMAD Ss.2(s), 139 & 179(1)---Constitution of Pakistan, Art.24---Declaration of baggage by passenger/crew---Possession of foreign currency---Smuggling, allegation of---Confiscation of such currency---Requirements, non-observance of---Effect---Staff of Khyber Rifles seized baggage containing foreign currency at Michni Post as on demand, the owners failed to produce any legal documents of the said currency---Customs Appellate Tribunal, by allowing the appeal filed by the owners/possessors of foreign currency (respondents), ordered release of confiscated foreign currency---Validity---Getting hold of the currency without providing opportunity of declaring the contents of their baggage and that too at the appropriate place to the appropriate officers of Customs, is denial of fundamental rights of the citizens guaranteed under Art.24 of the Constitution, which mandates that no person shall be deprived of his property save in accordance with law, besides, it does not fulfil the requirements of S.139 of the Customs Act, 1969---Record revealed that the respondents were found in possession of currency at Michni Check Post on their way to Landi Kotal/Torkham Border with Afghanistan, which fell within the limits of Pakistan, per se, and thus would not be hit by an attempt of smuggling---Moreover, the provisions relating to smuggling could not be attracted in a situation when the respondents were not afforded any opportunity to make declaration to the Customs---In the present case, the case (of impugned currency) was adjudicated at the original stage by the Deputy Collector Customs (Adjudication), Peshawar, who passed Order-in-Original, however, there was nothing on record to show that he was entrusted with the powers of Additional Collector or Collector to adjudicate the case, which point prevailed with the Appellate Tribunal---No illegality, irregularity, misreading or non-reading of evidence had been pointed out---Thus, the questions of law formulated were answered in the negative i.e. against the Applicant/Collectorate---Special Customs Reference Application, being merit-less, was dismissed.

COLLECTOR OF CUSTOMS, CUSTOM HOUSE, PESHAWAR vs NOOR MUHAMMAD Ss — 2026 PTD 244 PESHAWAR-HIGH-COURT

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