Law: Customs Act, 1969

Section: 156

Constitution of Pakistan (1973)--Art. 199---Customs Act (IV of 1969), Ss.156(i)(14)(77)(81)(82) & 185-A(6)---Sales Tax Act (VII of 1990), Ss.3, 6, 33, 34 & 36--­Constitutional petition---Quashing of proceedings---Accused/petitioner alongwith other co-accused had been challaned before Special Judge (Customs & Taxation) to face trial under Ss.156(i)(14)(77)(81)(82) of Customs Act, 1969 and other provisions of Sales Tax Act, 1990--­Prosecution at said initial stage, could not be stopped from proceedings against accused when serious allegations of cheating by fraud in taxes were against him---Constitutional petition filed by petitioner/accused, was dismissed in circumstances. ORDER GHULAM RABBANI, J.--- The petitioner claiming to be an employee of respondent No.9, Messrs Shafi Industries (Pvt.) Ltd. Peshawar has stated that he alongwith others has been involved by the respondent No. 2 in F. I. R. No. Appg.-116/Dg-I, dated 25-9-1998 lodged in the office of the respondent No.3, the Directorate-General Intelligence (Customs and Excise), Karachi under sections 16, 18, 19, 32, 88, 89, 97, 104, 111, 112 of Customs Act, 1996 punishable under clauses 10-A, 14, 50, 62, 77, 81 and 82 of section 156(1), sections 3, 6, 33, 34 and 36 of the Sales Tax Act, 1990. It is alleged that the said F.I.R. is mala fide, ultra vires and without lawful authority and jurisdiction. According to petitioner the said F.I.R. alongwith some show-cause notices, have been challenged by the respondent No.9 before the High Court of Peshawar in Writ Petition No.360 of 1999, in which, it has been ordered that status quo be maintained. He has prayed that the said F.I.R. with all subsequent proceedings thereto be quashed. 2. On behalf of the respondents Nos.2 and 3 viz. the Intelligence Officer Directorate-General and the Director-General Intelligence and Investigation, Karachi, written submissions have been filed.…

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