THIS JUDGMENT DELIVERED BY:

SYED SARDAR HUSSAIN SHAH, MEMBER (JUDICIAL):---This appeal is filed by Hikmat Ullah .son of Abdul Matin (herein after called appellant) against the Order-in-Appeal No 32 of 2017, dated 25.01.2017 passed by the Collector of Customs (Appeals), Islamabad, Camp Office, Jamrud Road, Custom House, Peshawar, whereby he dismissed the appeal of the appellant against the Order-in-Original Nos.288-291 of 2016, dated 26.04.2017 of the Deputy Collector of Customs (Adjudication), Islamabad, Camp Office, Custom House, Jamrud Road, Peshawar.2. Briefly stated the facts of the case are that on 09.10.2015, during the course of routine Anti-Smuggling duties at Torkham Check Post, F.C. staff of Khyber Rifles recovered Pakistani currency amounting to Rs.340,000/- (details as per Recovery Memo. No.26/2016, dated 18.01.2016). The seized Pakistani currency was being smuggled from Pakistan to Afghanistan without valid documents. On demand, the appellant failed to produce any legal documents in respect of the sa...