Law: Customs Act, 1969

Section: 156(1)(9),156(1)(14A),185F

Customs Act (IV of 1969)--Ss. 156(1)(9), 156(1)(14A) 185F-Fiscal fraud-Mis-representation-Evasion of sales tax and income tax-Appeal against acquittal-Scope-Allegation against accused was that he being an importer had no facility of manufacturing at the given address and was physically non-existent; that the imported goods were sold out in the market and that exemption of additional sales tax and income tax was availed, which was otherwise not available-Trial court had held that such infractions did not fall within the domain of the Customs Authorities which could only be initiated by the Commissioner Inland Revenue, having jurisdiction in respect of sales tax and income tax; that the FIR was incompetently lodged and was without lawful authority and that the proceedings could not be ended in conviction of accused-Perusal of impugned order showed that present was the case of no evidence against the accused-Appeal against acquittal was dismissed. Muhammad Measum and others v. Federation of Pakistan through Secretary and others 2015 PTD 702; Babar Younus v. The State 2006 PCr.LJ 1427 = 2006 PTD 2190; Zaheer Ahmed v. Directorate General of Intelligence and Investigation-R and 4 others 2015 PTD 349; Gufran Ahmed and another v. The State 1983 PCr.LJ 620; Wang Xing v. The State through Customs Department SRDP Sost 2019 MLD 1252; Taj International (Pvt.) v. The Federal Board of Revenue and others 2014 PTD 1807 and M/s. Muhammad Shahzad Industries v. Federation of Pakistan and others (C.P. No.D-2755/2019) ref. JUDGMENT: NAZAR AKBAR, JUSTICE:---.--- The Appellant/Custom Authorities being aggrieved and dissatisfied with the impugned order dated 31.01.2020 passed by the learned Special Judge Customs, Taxation Karachi in Case No. 152 of 2019, whereby Respondent is acquitted in Crime No. SI/Misc/31/2019/ PQ-CIU under Sections 156(1)(9) and (14-A) of the Customs Act, 1969 registered by Model Customs Collectorate Port Muhammad Bin Qasim Karachi have filed the instant Special Criminal Acquittal Appeal. 2. Learned counsel for the Appellant/Customs Authorities has contended that the learned trial Court without examining the record passed the impugned order whereby Respondent was…

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