Law: Customs Act, 1969

Section: 32,32(1)

Law: Criminal Procedure Code (V of 1898)

Section: 265-K

Customs Act (IV of 1969)--- ----S. 32---Criminal Procedure Code (V of 1898), S. 265-K---Mis-declaration---Fraud---Intention---No revenue loss---Power of court to acquit accused at any stage---Scope---Prosecution case against accused was that he filed duty drawback claims before Federal Tax Ombudsman although he had already got encashed said claims from the department---Plea of accused was that he was unaware about the claim being encashed---Validity---Report of Investigating Officer revealed that accused had furnished an old and inaccurate pendency list of rebate claims, it was not submitted before any Customs Officer but before Federal Tax Ombudsman and it was filed unintentionally, as such S.32, Customs Act, 1969 was not attracted---No penalty under S. 32, Customs Act, 1969 could be imposed unless itwas shown that mis-declaration was made to a Customs Officer with intention to avoid payment of public revenue---No chance or likelihood of conviction existed,therefore, accused was acquitted of the charge. 2006 PTD 378 ref. 2003 PTD 552 and 2004 PTD 2977 rel. THIS ORDER PASSED BY: FAHIM AHMED SIDDIQUI, J.--- By preferring the instant criminal miscellaneous application, the applicant has questioned the order dated 21-10-2013 passed in Special Case No. 91 of 2013 by the Special Judge (Customs and Taxation), Karachi. Through the impugned order, the learned Judge dismissed an application filed by the applicant under Section 265-K, Cr.P.C. 2. The prosecution's case against the applicant is that the FIR was lodged against the applicant in compliance of the directives of the Federal Tax Ombudsman (FTO). According to FIR, the FTO has ordered for disposal of 3,60,000 Duty Drawback Claims pertaining to PaCCS legacy till a cut-off date i.e. 28-02-2013. After reconciliation of data obtained from the State Bank of Pakistan, it transpired that Messrs Multinational Export Bureau (NTN 1036984) had already got encashed the cheque amounting to Rs. 14,89,519/- pertaining to 58 claims but they again filed their claims through complaints against the department before the FTO. It is further stated in the FIR that as erstwhile system of Micro Clear Agility (PaCCS) has been switched…

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