Oral declaration is sufficient holds SHC

KARACHI: A Special Customs Reference Application filed by Collector Customs Jinnah International Airport was dismissed by a Customs appellate bench of High Court of Sindh which held that oral declaration is enough in case of import of an item.

According to details Syed Javed Ahmed who flew into Karachi from Turkey was in custom hall when he was asked that whether he has any item to be declared.

The passenger declared that he had jewelry. Silver chains were found in his possession which were confiscated against which he appealed beore the Special Customs Appellate Tribunal (SCAT).

The SCAT allowed the appeal. The SCRA was then filed by Customs. The SHC bench hearing the SCRA held that from facts it is established that passenger made an oral declaration. There is no element of smuggling as prima facie  the passenger opted for the authorized route and also made an oral declaration when asked while he was still in arrival hall, the bench noted adding that customs failed to establish that accused was making an attempt to smuggle the goods into or out of Pakistan. The bench also referred to the Tribunal order which relied on Rule 17 of the Baggage Rules 2006 which provides that goods brought in commercial quantity shall be allowed to release only on payment of duty and taxes at the statutory rates and redemption fine equal to thrity per cent of the value of goods.

The bench further held that commercial quantity of jewelry do not fall in prohibitory or restriction clause.

The bench with above dismissed the SCRA.

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