SHEHARYAR AHMED vs State S — 2022 YLRN 20 KARACHI-HIGH-COURT-SINDH

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

SHEHARYAR AHMED VS State S. 497--- Customs act (IV of 1969), Ss.156(1), 8, 9, 14a, 77, 86 & 89---Imports and Exports (Control) act (XXXIX of 1950), S.3(1) read with appendix-E of Import Policy Order, 2016---Income Tax Ordinance (XLIX of 2001), S. 148---Sales Tax act (VII of 1990), Ss. 3, 6, 16, 32(i), 32-a(1)(a), 33, 34, 36 & 192---Bail, grant of---Import of a vehicle under a fake Proceed Realization Certificate (PRC)---allegedly, accused, a Clearing agent, was instrumental in the entire rip-off for illegally importing a vehicle with intention to cause loss to exchequer---admittedly, accused was not the main culprit of the alleged offence, as such it required further investigation whether he had a conscious knowledge that the PRC placed by him was a fake document---accused being a Clearing agent, could not seek verification of PRC himself, as such a letter was written by or on behalf of him to the Customs authorities for verification of the said document---Presumption could be that on such request of accused, the enquiry regarding the PRC was carried out, as such mens rea was missing on the part of accused---Vehicle so imported was still available with the Customs authorities, as such no loss to the exchequer had caused and at the most it could be said that the vehicle was illegally imported---Case of bail had been made out by the accused therefore, he was admitted to bail, in circumstances.

SHEHARYAR AHMED vs State S — 2022 YLRN 20 KARACHI-HIGH-COURT-SINDH

Case information

Judgment text as reported