Law: Customs Act, 1969

Section: 19,26,32(1),32(2),156(1),185-F,192,209

Law: Criminal Procedure Code (V of 1898)

Section: 222,234,265-K,439,561A

Customs Act (IV of 1969) -Ss. 19, 26, 32(1)(2), 185-F, 192 & 209-Criminal Procedure Code (V of 1898), Ss. 222, 265-K, 439 & 561-A-Incorrect goods declarations-Deficient taxes and duties-Proof--Loss to public exchequer-Charge, omission of-Particular details-Effect---Importers sought their acquittal on grounds that there was no incriminating evidence against them-Validity-At time of submission of final challan, taxes and duties were already paid-During adjudication, not only entire amount had been recovered but fine and penalty were also recovered--No loss to public exchequer was caused by accused persons-F.I.R. as well as interim and final challans were silent about time and place of occurrence as in specific column only it was mentioned, 'during working hours at customs house -Absence of particular details regarding offence was fatal for case of prosecution and time or duration in which offence had taken place and place or places of offence were initial and important details which were missing-Charge, due to such omission, itself had become baseless-High Court acquitted accused persons as there was no possibility of their conviction even after full-fledged trial on account of deficiencies in investigation-Application was allowed in circumstances. Khan Muhammad Ypusuf Khan Khattak v. S.M. Ayub and others PLD 1973 SC 160; Asghar Ali v. State PLD 2003 SC 250; Messrs Al-Hamd Edible Oil (Pvt.) Ltd. and others v. Collector of Customs and others 2003 PTD 552; Collector of Customs v. Hilal Muhammad 2003 PTD 562; Shaikh Rashid Ahmed v. Assistant Collector 2006 PTD 1207; State v. M. Idrees Ghauri 2008 SCMR 1118; Assistant Director v. Messrs B.R. Herman and others PLD 1992 SC 485 and Messrs Kamran Industries v. The Collector of Customs-Export PLD 1996 Kar. 68 ref. THIS ORDER PASSED BY: FAHIM AHMED SIDDIQUI, JUSTICE:---.--- Since both the above mentioned criminal matters are interlinked, and the impugned order is also one and the same; therefore, this single order will suffice for their disposal. 2. The factual matrix of the case is that the customs officials lodged FIR No. SI/Misc./38/2015/Cus/EPZ against the applicants and others under several penal sections of…

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