Supreme Court keeps almonds, cashews off smuggled goods list
A three-judge bench upheld Balochistan High Court rulings that customs could not treat the nuts as smuggled goods under a food-grains notification, or seize the vehicles used to carry them.
The Supreme Court ruled shelled almonds and cashews are not covered by the smuggled-goods notification under the Customs Act.
Customs appeals against Balochistan High Court judgments were dismissed; leave to appeal was refused.
Goods seized near Nokkundi in October 2024 had declarations that did not match customs records.
The Customs Appellate Tribunal had allowed release on duties, taxes and a 20% penalty, and ended vehicle seizure.
Import Policy Order 2022 restrictions alone do not make goods legally smuggled, the court said.