Citation Name: 2023 PCrLJ 1675 LAHORE-HIGH-COURT-LAHOREBookmark this Case AFZAL NAZIR vs COLLECTORATE, TAXATION AND ANTI-SMUGGLING, LAHORE Ss — 2023 PCrLJ 1675 LAHORE-HIGH-COURT-LAHORE

Case information

Citation: 2023 PCrLJ 1675 LAHORE-HIGH-COURT-LAHORE
Court: Lahore High Court
Year: 2023
Reporter: PCRLJ
Parties: Citation Name: 2023 PCrLJ 1675 LAHORE-HIGH-COURT-LAHOREBookmark this Case AFZAL NAZIR vs COLLECTORATE, TAXATION AND ANTI-SMUGGLING, LAHORE 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

Citation Name: 2023 PCrLJ 1675 LAHORE-HIGH-COURT-LAHOREBookmark this Case AFZAL NAZIR VS COLLECTORATE, TAXATION AND ANTI-SMUGGLING, LAHORE Ss. 156(1), 156(8)(i), 156(70) & 185-F---Notification SRO No.1017(I)/98, dated 21-7-1998---Smuggling of foreign currency---Appreciation of evidence---Accused was alleged to be carrying illegal foreign currency which was recovered from his possession at airport---Trial Court convicted the accused and sentenced him to imprisonment for five years with fine---Validity---To establish fact of valid possession of foreign currency with accused in the light of clause (e) of Notification SRO No.1017(I)98 dated 21-07-1998, accused produced print out of email sent by Money Exchange Company along with attachment of forex receipt issued in his name; original bank statement evincing banking transaction of personal account of accused; electronic printout of email forwarded by accused to representative of Money Exchange Company---Trial Court erroneously read clauses (d) and (f) with clause (e) of Notification SRO No.1017(I)98 dated 21.7.1998---Provision of clause (e) of Notification SRO No.1017(I)98 dated 21.7.1998 was an independent clause that spoke about the persons not ordinarily residing in Pakistan like accused---Prosecution failed to prove its case against accused beyond shadow of reasonable doubt, in circumstances---If there is a single circumstance which has created reasonable doubt regarding credibility of prosecution case, the same is sufficient to give benefit of the same to accused---High court set aside sentence and conviction awarded to accused by Trial Court and he was acquitted of the charge---Appeal was allowed, in circumstances.

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