ORDER SHEET

IN THE HIGH COURT OF SINDH AT KARACHI

Spl. Custom R. A. No.153 of 2012

Date Order with signature of Judges

For Katcha Peshi

29.05.2014.

Mr. Aqil Ahmed, advocate for the applicant

Mr. Ghulam Haider Shaikh, advocate for the respondent.

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Through instant reference, following question has been proposed, which according to learned counsel for the applicant, is a question of law:-

“Whether the confiscation of the foreign currency is to be made over and above the permissible limited of US Dollars 10,000/-?”

2. Learned counsel for the applicant at the very outset submits that the question of law raised through instant reference application has already been answered by the Division Bench of this Court in Spl. Custom Ref. Application No.54/2010 in the case of Ghulam Raza vs. Member Judicial and others, whereby question proposed has been answered in affirmative in favour of the applicant. In support of his contention, learned counsel has placed on record copy of order dated 29.10.2010 passed in the aforesaid reference application. It will be advantageous to reproduce the precise order of the Division Bench of this Court on the subject controversy, which reads as follows:-

“ We have gone through the impugned order ad relevant law. Smuggling has been defined under Clause S of Section (2) of the Customs Act, which reads as under:-

‘(S) “Smuggle” means to bring into or to take out of Pakistan, in breach of ay Prohibition or restriction or the time being in force, or evading payment of customs duties or taxes leviable thereon.-“

Currency has been included in Sub-clause (i) of this clause. From the perusal of the definition of ‘smuggle’ it means to bring into or to take out to Pakistan goods in breach of any prohibition or restriction. In accordance with the foreign currency circular of State Bank of Pakistan, citizens of Pakistan are permitted to take out a maximum amount of US$ 10,000/- on a foreign trip, therefore, we are clear in our mind that the smuggled currency will not include currency upto US$ 10,000/-.

We, therefore, answer the referred question in affirmative and modify the judgment of the Tribunal to the extent that the currency in excess of US$ 10,000/- be confiscated and the respondents should return US$ 10,000/- to the applicant in Pakistani currency at the rate which will be prevailing on the day when respondent returns the above amount to the applicant.”

3. Learned counsel for the respondent while confronted with such position could not controvert with the facts of this case, which are similar, whereas, the question proposed is identical, hence does not oppose disposal of the instant reference application in view of the aforesaid order passed by the Division Bench of this Court.

4. Accordingly, respectfully following the decision dated 29.10.2010 passed by the Division Bench of this Court, the question proposed in the instant reference is answered in affirmative and in favour of the applicant.

5. Let copy of this order be sent to the Registrar, Customs Appellate Tribunal, Karachi, who shall modify the order accordingly. Consequent upon such modification the amount of US $ 10,000/- may be returned to the applicant in Pakistan currency at the prevailing rate on the day when the respondent will return the amount to the applicant.

Instant Spl. Custom Reference Application stands disposed of in the above terms.

J U D G E

Nadeem