2024 PLP 340 (PTD)

Through instant Reference Application under Section 196 of the Customs Act, 1969 ("the Act of 1969"), following question of law, asserted to have arisen out of impugned judgment dated 04.05.2015, passed by learned Customs Appellate Tribunal, Bench-I, Lahore ("Appellate Tribunal"), has been proposed for our opinion:- Whether the present case falls within the ambit of Section 2(s) of the Customs Act, 1969"

2. Brief facts of the case are that on 25.03.2014, applicants were going to Dubai through Air Blue's flight No.PA-410 and at about 01:00 a.m., they entered in the Customs Hall and presented their accompanied baggage and travelling documents before the officer of Customs for examination. As required under Section 139 of the Act of 1969, they were asked whether they were carrying anything objectionable like narcotics, currency etc. with them or in their accompanied baggage to which they replied in negative. They were asked to give written declaration about foreign currency with them and in this way they gave a written declaration that they were carrying UAE Dirham 2500/- only. Their baggage was checked and found to contain 8 packets of different foreign currencies and 12 notes of UAE Dirham, regarding which they failed to produce any evidence, documentary or otherwise in support of lawful export or possession of the recovered foreign currency. The recovered foreign currency (equal to Pak. Rs.22,428,000/-) along with trolley and other items were seized under the relevant provisions of law. A criminal case vide FIR No.8/2014 dated 25.03.2014 was also registered. Consequently, the applicants were issued show-cause notice, which culminated in passing of order- in-original dated 19.06.2014, whereby the foreign currency was confiscated and penalty of Rs.500,000/- was also imposed upon applicants. Feeling aggrieved, appellants filed appeal before learned Appellate Tribunal, which was dismissed vide judgment dated 04.05.2015. The appellants have assailed said judgment through instant Reference Application.

3. Learned Legal Advisor for respondent-department, at the very outset, submits that no question of law is arising out of impugned judgment and the findings recorded by learned Appellate Tribunal are of facts. When confronted, learned counsel for applicants, despite arguments at some length, could not give any satisfactory reply.

4. Heard. Available record perused.

5. Perusal of record reveals that learned Appellate Tribunal, after appreciating the available record, has given the findings of facts that no declaration according to Section 139 of the Act of 1969 was made by applicants and even no document was shown, wherein it was duly endorsed that currency was obtained by the applicants from authorized dealer after obtaining permission from the State Bank of Pakistan. In this background, learned counsel for applicants could not point out any illegality or misreading of available record in the findings of facts recorded by learned Appellate Tribunal.

6. The findings of facts given by learned Appellate Tribunal, are final and not open to further examination / scrutiny by this Court as the same have not been shown to be either perverse or against the record. This Court has to give opinion in advisory jurisdiction, on the basis of facts as determined by Appellate Tribunal.

7. Since the decision by learned Appellate Tribunal is based on findings of facts, therefore, we decline to exercise advisory jurisdiction. This Reference Application is decided against applicants.

8. Office shall send a copy of this order under seal of the Court to the Appellate Tribunal as per Section 196(5) of the Customs Act, 1969. SA/Q-1/L Reference rejected.