SC rules almonds, cashews not smuggled goods

ISLAMABAD:

The Supreme Court has ruled that shelled almonds and cashews do not fall within the specific categories of smuggled goods listed under the Customs Act, observing that a violation of import restrictions alone does not automatically render goods legally smuggled.

The court dismissed appeals filed by customs authorities against Balochistan High Court judgments, holding that the phrase "all kinds of food grains and food items" used in the relevant notification could not be interpreted so broadly as to include distinct categories of goods such as almonds and cashews.

According to the detailed judgment authored by Justice Muhammad Shafi Siddiqui, a three-member bench comprising Chief Justice of Pakistan Justice Yahya Afridi, Justice Muhammad Shafi Siddiqui and Justice Mian Gul Hassan Aurangzeb heard the customs authorities' appeals on October 8, 2026.

According to the case record, customs officials intercepted vehicles transporting foreign-origin almonds and cashews in Nokkundi on October 20, 2024, following a tip-off. The goods declarations presented by the drivers did not match the customs record, as the relevant declarations pertained to Iranian raisins and contained different vehicle details.

The customs authorities ordered the seizure of the goods and the vehicles used for their transportation. However, the Customs Appellate Tribunal allowed the release of the goods subject to payment of applicable duties and taxes and a penalty equivalent to 20 per cent of their customs value. It also set aside the seizure of the vehicles.

The Balochistan High Court subsequently dismissed the customs authorities' challenges to the tribunal's decisions.