JUDGMENT

This Customs Reference Application filed under Section 196 of the Customs Act, 1969 (the"Customs Act") seeks opinion of this Court on the following questions of law:i. Whether the learned Customs Appellate Tribunal erred in law by allowing the release and re-export of the impugned goods including 1040 smuggled mobile phones (Samsung/I-phone), drones and a PlayStation in a commercial quantity value of Rs.140.33 million, brought into the country by concealing, without declaration, to exploit the Green Channel Facility, thereby committed the offence of smuggling which is in clear violation of the Baggage Rules, 2006, Sections 2(s) & 139 of the Customs Act, 1969, and the Import Policy Order, 2020. ii. Whether the learned Appellate Tribunal erred in law by allowing the re-export of smuggled goods, especially when there are no provisions for such re-export?2.The facts which led to the filing of the instant Customs Reference Application and germane to decide the same are that on 05.0...