ORDER

This application by way of Customs Reference has been filed under Section 196 of the Customs Act, 1969 (Act) against the judgment dated 27.01.2022 (impugned judgment) passed by the Customs Appellate Tribunal Bench-II, Lahore (Tribunal).2. Relevant facts are that on 21.01.2020 the Customs staff, present in "Customs International Departure Hall" of "Allama Iqbal International Airport Lahore", seized 04-gold biscuits (each of one ounce) total weighing 113.398 Grams (gold inquestion) recovered from applicant's hand bag, allegedly, being smuggled from Pakistan in contravention of Section 2(s) of the Act rend with relevant Rules and SROs. The matter was referred for adjudication and after issuing show-cause notice to the applicant, gold in-question was ordered to be confiscated vide order-inoriginal dated 13.08.2020 passed by the Deputy Collector of Customs (Adjudication). The said order-in-original was maintained up to the Tribunal vide impugned judgment, hence, this Reference Application h...