Case Details

Citation(s)
2021 SLG 930 2021 SLD 930 2021 PTD 788
Sindh High Court
Special Criminal Appeals Nos. 20, 21 and 22 of 2009, decided on 3rd November, 2020, Date of hearing: 29th October, 2020
NAZAR AKBAR, JUSTICE
Muhammad Faisal Khan for Appellant (in Special Criminal Appeal No.20 of 2009). Muhammad Ashraf Kazi for Appellant (in Special Criminal Appeal No.21 of 2009). Syed Khurram Nizam for Appellant (in Special Criminal Appeal No.22 of 2009). Ashiq Ali Anwar

AHMED NAWAZ AND OTHERS

VS

STATE

Law: Customs Act, 1969

Section: 32,156(1)(14)(77),185-F

Law: Criminal Procedure Code (V of 1898)

Section: 410

Customs Act (IV of 1969)--Ss.32, 156(1)(14)(77) 185-F-Criminal Procedure Code (V of 1898), S.410-Forged documents-Appreciation of evidence-Sentence, imprisonment or fine-Scope-Accused persons were alleged to have filed forged and manipulated documents showing less value of machine imported-Trial Court convicted accused persons and sentenced them to imprisonment for 11 months with payment of fine- Validity-Held, repeated use of word or in penalties, to which accused persons could be liable, empowered Court to convict accused persons by imposing only fine and it could still be enough conviction without sending them to jail-By sending accused to jail for 11 months would not be even partial recovery of revenue- Accused persons faced 25 years of prosecution during which period they were on bail- Accused persons did not have any criminal record- High Court maintained conviction awarded to accused persons by Trial Court but modified sentence of imprisonment to payment of fine only- High Court directed the accused persons to pay an additional sum of Rs. 500,000/- as fine in addition to that imposed by the Trial Court- Appeal was dismissed accordingly. Ghulam Ali v. The State 1997 SCMR 1411; Munawar Ali v. The State 2020 PCr.LJ 1465; CriminFal Appeal No. 151 of 2015 and Muhammad Munshi v. The State 1976 SCMR 354 ref. JUDGMENT NAZAR AKBAR, JUSTICE:---.--- By this common judgment, I intend to disposed of the above three Special Criminal Appeals arising out of the judgment dated 10.7.2009, whereby learned Special Judge, Customs, Taxation and Anti-Smuggling, Karachi, convicted the appellants in case No.40/1996 arising out of FIR No.DEC/QIAP/Misc/ 1/96 under Section 156(1)(14)(77) of the Customs Act, 1969 and sentenced each one of the appellants to undergo R.l. for 11 months and to pay fine of Rs.200,000/- (Rupees two lac), and in default in payment of fine to undergo S.I. for two months. 2. Precisely, the facts of the case are that M/s. Raza Enterprises imported Machine from M/s. Giesecke and Devrient GmBH, Germany and declared its value as 4,000DM vide Airway Bill No.020-7533-7485 dated 06.07.1995. Bill of Entry No.05077 dated 15.07.1995 was filed by M/s. Taqui Trading…
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