424/2018 Spl. Cus. Ref. A. Collector of Customs MCC (Applicant) V/S Syed Javed Ahmed & another (Respondent)
Bench: Hon'ble Chief Justice Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Mr. Justice Agha Faisal
424/2018 Spl. Cus. Ref. A. Collector of Customs MCC (Applicant) V/S Syed Javed Ahmed & another (Respondent) Sindh High Court
Bench: Hon'ble Chief Justice Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Mr. Justice Agha Faisal Order Date: 27-SEP-21
The Tribunal has also laid reliance on Rule 17 of the Baggage Rules, 2006 which provides that the goods brought in commercial quantity shall be allowed release only on payment of duty and taxes at the statutory rates and redemption fine equal to thirty per cent of the value of the goods in terms of the Notification No.SRO 547(1)/2005 dated 06th June, 2005 wherein fine was subsequently reduced by a following SRO in 2009. Thus in view of the definition of Section 2(s) of the Customs Act, 1969 the commercial quantity of silver jewelry does not fall in any prohibition or restriction clause unless proved otherwise. The SRO 499(1)/2009 also allow commercial quantity baggage to be released on taxes or redemption fine. In view of Section 139 of the Customs Act, 1969 we are of the view that the passenger was at liberty to declare such contents of his baggage orally which he did as disclosed in the impugned order and such facts cannot be re-appreciated while hearing reference