The COLLECTOR CUSTOMS vs ABDUL ZAHIR Ss — 2021 PTD 1732 QUETTA-HIGH-COURT-BALOCHISTAN

Case information

Citation: 2021 PTD 1732 QUETTA-HIGH-COURT-BALOCHISTAN
Court: Balochistan High Court
Year: 2021
Reporter: PTD
Parties: The COLLECTOR CUSTOMS vs ABDUL ZAHIR Ss
Subject matter: Criminal

Fields are extracted from the reported citation and judgment text. Where a detail is not stated in the record, it is not shown.

Judgment text as reported

The COLLECTOR CUSTOMS VS ABDUL ZAHIR Ss.32, 156(1)(14), 156(1)(86), 156(1)(95-a), 156(1)(96) & 211---Customs Rules, 2001, Rr. 101 & 102---Mis-declaration---Failure to give information regarding offence---Dishonestly issuing a security---Failure to maintain record---appreciation of evidence---Delayed FIR---Scope---Department assailed the acquittal of respondents by the Special Judge Customs---alleged forgery was committed in the month of July 2008 but the FIR was lodged with a delay of four years---Entire case of the prosecution rested upon Goods Declarations and E-Forms, wherein allegedly forgery and tampering was committed by the accused in their capacity as Exporters/Clearing agents, but the prosecution had failed to produce the documents in the trial court in order to establish charges of forgery and tampering---Investigating Officer had admitted that it was the duty the Customs authorities to keep original documents in the office---Non-production of relevant and essential documents in the trial court had rendered the entire case of prosecution as doubtful and nothing was left to make reliance for awarding conviction and sentence to the accused---Prosecution had failed to establish the charge through concrete and solid evidence, which fact itself was admitted by its own witnesses---appeals against acquittal were dismissed, in circumstances.

Other judgments reported in 2021 PTD

2021 PTD 892 LAHORE-HIGH-COURT-LAHORECHENAB FLOUR AND GENERAL MILLS VS FEDERATION OF PAKISTAN Ss. 2(a), 4 & Preamble---Income Tax Ordinance (XLIX of 2001), S.2(8)---Sales Tax Ac…
2021 PTD 892 LAHORE-HIGH-COURT-LAHORECHENAB FLOUR AND GENERAL MILLS VS FEDERATION OF PAKISTAN Delegated/subordinate legislation---'Notifications' as a form of delegated legislat…
2021 PTD 892 LAHORE-HIGH-COURT-LAHORECHENAB FLOUR AND GENERAL MILLS VS FEDERATION OF PAKISTAN art. 199 & Pt. II, Chapt. 1---Fiscal notification---Constitutional jurisdiction of…
2021 PTD 892 LAHORE-HIGH-COURT-LAHORECHENAB FLOUR AND GENERAL MILLS VS FEDERATION OF PAKISTAN art. 199 & Pt. II, Chap. 1---Constitutional jurisdiction of the High Court---Scope-…
2021 PTD 892 LAHORE-HIGH-COURT-LAHORECHENAB FLOUR AND GENERAL MILLS VS FEDERATION OF PAKISTAN Delegated/subordinate legislation, vires of---Strong presumption of constitutionali…
2021 PTD 871 LAHORE-HIGH-COURT-LAHOREPUNJAB SMALL INDUSTRIES, RAWALPINDI VS DEPUTY COLLECTOR ADJUDICATION S.24-a---Reasons to be stated for decision---Scope---Order passed by ju…

Back to the case-law library · Search Pakistani case law in Urdu or English