Law: Customs Act, 1969

Section: 156

Criminal Procedure Code (V of 1898)--S. 497---Customs Act (IV of 1969), Ss. 156(1)(9),(10A), (11), (14) & 14(A)---Bail, grant of---Goods exported, according to prosecution, were of substandard quality, which had been assumed mainly on the basis of declared value---Neither the reports of the Examining Officers had suggested substandard quality, nor representative samples were available to determine the standard and quality of the exported goods---No complaint regarding quality was received by Customs Department from any foreign importer---Alleged confession of the accused before Investigating Officer regarding exported goods being of substandard quality was inadmissible---Notification (S.R.O.) entitling the accused to claim duty drawback did not specify the ratio of the ingredients---Rate being quantity-wise and not value-wise, the value was not directly relevant for the purpose of determining the amount of duty drawback---Any mis-declaration about the value of the goods thus, would have no direct bearing upon the claims of accused of duty drawback---No direct evidence was available about the ratio of ingredients contained in the exported goods, so as to say that the same were not of standard quality---Investigating Agency had failed to collect sufficient evidence to establish reasonable grounds for believing the accused guilty of the offence and the matter required further inquiry---Accused was admitted to bail in circumstances. ORDER ALI SAIN DINO METLO, J.---Heard Messrs. Kamal Azfar, learned counsel for the applicant and Mehmood Alam Rizvi, Standing Counsel. The latter opposes bail mainly on the ground that the amount involved in the case is big. 2. The case of the prosecution, in brief, is that during the period from March 2006 to August, 2006, the applicant exported 48 consignments of `mixtures of odoriferous substances' involving duty drawback at the rate of Rs.96.59 per kilogram under S.R.O.787(I)/2005, dated 6th August, 2005. Claims regarding 36 consignments total amount to Rs.16,192,865 were sanctioned and paid to him, while claims regarding 12 consignments were pending. According to the prosecution, the goods exported were of substandard quality.…

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