Law: Pakistan Penal Code, 1860

Section: 409

Law: National Accountability Bureau Ordinance (XVIII of 1999)

Section: 2

Penal Code (XLV of 1860)--S. 409--- National Accountability Ordinance (XVIII of 1999), S.2---Appreciation of evidence---Charge against accused was abetting and conspiring with the main accused in fraudulently obtaining exemption from the payment of customs duty and sales tax in huge amounts by issuing fake consumption certificates with regard to the raw material imported by the company concerned---One of the prosecution witnesses who was Incharge of the Quality Control Department of the company, had stated that company was supposed to maintain a stock register showing the quantities. of imported raw material which had been consumed for the manufacture of drugs---Registers/record produced by said witness showed no entries with regard to either import/consumption of such raw material---Said witness, however had admitted in cross-examination, that the Bin cards produced by him were signed by him as well as by the incharge of production, which Bin cards, in fact, were the official record of consumption of the entire raw material in question in the manufacture of drugs; and that accused had prepared the consumption certificates after examining the entire record of the company---Bin cards in question therefore, were the only record denoting the imported raw material and their consumption in the preparation of drugs in the company's factory---Prosecution witness in cross-examination had unequivocally admitted that the entire quantity of imported raw material was consumed in preparation of drugs by the company---Deposition of said witness being based on an eye-witness account, was quite convincing---Prosecution having failed to establish beyond reasonable doubt the charge brought against accused, he was acquitted of the charge. JUDGMENT SARMAD JALAL OSMANY, J.---All these appeals arise out of the same Reference being No.40 of 2001 in which the appellants i.e. Abdul Sami Mangrio, Dr. Tanveer Alam, Rehmatullah Baig and absconding accused Riaz Hussain Shaikh being Assistant Drug Controllers were accused of preparing bogus consumption certificates with regard to raw material imported by the main accused Abdul Hameed on which duty had not been paid and thus causing a loss…

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