ABDUL QADIR vs SPECIAL JUDGE (CUSTOMS AND TAXATION) AT KARACHI Ss — 2022 YLRN 170 KARACHI-HIGH-COURT-SINDH

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ABDUL QADIR VS SPECIAL JUDGE (CUSTOMS AND TAXATION) AT KARACHI Ss. 233 & 235---Separate charges for distinct offences---Trial for more than one offence---Scope---Accused assailed the dismissal of his application under S. 233, Cr.P.C.---Allegation against accused was that he got registered an export firm without observing the requisite formalities; that he and some other accused persons placed bogus E-Forms for export of certain articles purported to be issued from Banks and that they succeeded in exporting gold and other valuable articles---Held; S. 233, Cr.P.C. was a mandatory provision which laid down that every charge for a distinct offence should be tried separately, except in the situations mentioned in Ss.234, 235, 236 & 239, Cr.P.C.---Case was initiated on the basis of one FIR, as such only one challan was submitted---Such made no difference that there were 376 transactions for which the prosecution had lodged only one FIR as the transactions were connected---Litmus test for joinder of charge was that the same could only be permitted if it fell in any of the exceptions mentioned in S. 233, Cr.P.C. which provided a venue of departure from the general rule---Transactions were so connected together that they technically formed the same transaction, as such the exception under S. 235(1), Cr.P.C., was fully attractable to the case---Impugned order did not require interference under the revisional jurisdiction---Revision application was dismissed.

ABDUL QADIR vs SPECIAL JUDGE (CUSTOMS AND TAXATION) AT KARACHI Ss — 2022 YLRN 170 KARACHI-HIGH-COURT-SINDH

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Judgment text as reported