Law: Income Tax Ordinance, 2001

Section: 156(1),156(77),156(81),156(83)

Law: Criminal Procedure Code (V of 1898)

Section: 498

Customs Act (IV of 1969)- -Ss. 156(1), (77), (81) & (82)-Criminal Procedure Code (V of 1898), S. 498-Bail before-arrest, grant of-Principles-Accused, as Incharge of warehouse, was alleged to have released goods consignment on basis of fake documents submitted by owner of goods- Accused was not named in FIR, and his name had been introduced through supplementary statement-Supplementary statement, prima facie, had no value in eye of law-Accused had neither prepared fake documents in question nor had same been submitted by him for release of smuggled goods-Accused had released goods after receiving letter from concerned authority-Accused had, therefore, released goods while adopting proper procedure-Investigating officer had failed to establish any proximity of accused with owner of goods to substantiate allegations leveled against him-Owner of goods had already deposited whole tax evasion amount in Government Treasury-Owner of goods had also sworn affidavit to the effect that he had handed over documents for their onward processing-Prosecution had not established that accused had released goods with prior knowledge that documents were fake-Principal accused, owner of goods, had already been released on post-arrest bail-Accused was not beneficiary of impugned tax evasion; rather he had only dealt with documentation in releasing goods-Prosecution had also not leveled any allegations on accused that he had released goods after receiving illegal gratification and conniving with owner of goods-Accused had been made scapegoat to save skin of his high-ups-Accused was government servant, and there was no chance of his abscondance-Accused was not expected to tamper with prosecution evidence-Accused was not previous convict, nor involved in any criminal case-Investigation of case was complete-Nothing was to be recovered from accused-Application for bail was allowed accordingly. THIS ORDER PASSED BY: ABDUL SAMI KHAN, JUSTICE:----------------- Through this petition under section 498, Cr.P.C. Muhammad Akram petitioner has sought bail before arrest in case FIR No. 08/14, dated 26.11.2014 registered at Police Station I&P Branch, Directorate of Intelligence and…

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