JUDGMENT

Through this reference petition filed against the judgment dated 30.05.2019 passed by the learned Customs Appellate Tribunal, Peshawar Bench, the petitioner has formulated the following questions of law for determination of this court:-Whether the order passed by learned Customs Appellate Tribunal is incorrect in law and is not tenable?Whether the offence of smuggling foreign currency stood admittedly established against the respondents and, therefore, the confiscation of such currency was perfectly in accord with law and interference by the learned Tribunal was incorrect in law?Whether the provisions of section 139 of the Customs Act, 1969 were totally misconstrued and misinterpreted by the learned Tribunal as the foreign currency in question was a notified item within the meaning of section 2(s) of the Act ibid?Whether the cognizance of the matter by the Adjudicating Authority (i.e. Deputy Collector Customs) on the original side was perfectly with jurisdiction as it was not a case wh...