MUHAMMAD NADEEM SIDDIQUI vs THE STATE through DirectorGeneral

ORDER

' M. BILAL KHAN, J.---This order will dispose of the instant bail application bearing Criminal Miscellaneous No,4271-B of 2008, as also Criminal Miscellaneous No,4419-B of 2008, 5021-B of 2008 and Criminal Miscellaneous No,5022-B of 2008 as all these matters arise out of one and the same F.I.R.

2. The petitioner Muhammad Nadeem Siddiqui (Criminal Miscellaneous No,4271-B of 2008) and Muhammad Faheem (Criminal Miscellaneous No,4419-B of 2008) seek pre-arrest bail whereas the petitioner Adnan Masood Sheikh, Naveed Iqbal (Criminal Miscellaneous No,5021-B of 2008) and Kaman Faisal, Usman Naveed and Najam Riaz (Criminal Miscellaneous No,5022-B of 2008) seek post-arrest bail, in case F.I.R. No,2 of 2008, dated 16-1-2008, registered with Police Station I & P Cell, Directorate-General, Intelligence and Investigation-FBR, Regional Office, Lahore, for offences under sections 156(1) (9)(14)(14-A), (81), (82), (90) and sections 16, 32(1), 32(2), 32-A, 157, 178, 207 and 209 of the Customs Act 1969, read with sections 33 and 36 of the Sales Tax Act, 1990, section 148(1) of Income Tax Ordinance, 2001 and section 3(3) of the Import and Export (Control) Act, 1950.

3. Precisely the allegation against the petitioner contained, the F.I.R. Registered at the instance of Muhammad Nasrullah, Intelligence Officer, Intelligence and Investigation FBR, Regional Office, Lahore, was that on receipt of a secret information that certain companies of Karachi were indulging in evasion of government duties and taxes on a massive scale in the import of motorcycle part/CKD kits using the names and addresses of Lahore based importers. According to the F.I.R. The modus operandi was that evasive, incomplete, untrue, ambiguous, and misleading description of goods coupled with grossly understated values were shown in the invoice and G.Ds.

It was further alleged that fraud was being perpetrated with the active connivance of certain clearing agents, whose names and details find mention in the F.I.R. The complainant alleged that pursuant to the said information a container at Multan Road, Lahore was detained for scrutiny/verification whereas another seven containers were checked/verified at NLC Port, Lahore.

On checking the aforesaid containers, the authenticity of the secret information regarding evasion of duty and taxes was established.

4. Petitioners Muhammad Nadeem Siddiqui and Muhammad Faheem (Criminal Miscellaneous Nos.4271-B and 4419-B of 2008) had applied for their pre-arrest bail, which had been dismissed by the learned Special Judge Customs Lahore vide single order, dated 7-5-2008. The plea of the petitioners namely Adnan Masood Sheikh and Naveed Iqbal (Criminal Miscellaneous No,5021-B of 2008), whereas Kamran Faisal, Usma n Naveed and Najam Riaz (Criminal. Miscellaneous No,5022-B of 2008) for their pre-arrest bail did not find favour with the learned Special Judge Customs, Lahore who turned down their applications vide single order, aforenoted, dated 7-5-2008. Thereafter, all these petitioners re-approached the said forum seeking post-arrest bail which too had been declined vide order, dated 28-5-2008. Hence these petitions.

5. I have heard the learned counsel for the petitioners as also the learned Legal Advisor to Customs Department and the record brought by Muhammad Rauf Farooqi, S.I.O. And Muhammad Nasrullah Investigating Officer has also been perused.

6. It has straightaway been observed that it was a case of misdeclaration. During arguments the learned counsel for the petitioners stated that full payments have been made by the petitioner of all duties and taxes which have allegedly been evaded by them. Not only that but according to the learned counsel additional bank guarantee have been furnished, so that in the event of any shortfall, the said Bank guarantees could be encashed. It has also been asserted by the learned counsel for the petitioneri and not denied by the learned Legal Advisor to Customs Department that the detained goods have since been released by the department as the petitioners have fulfilled their financial liabilities. None of the offences charged with other than section 156(14-A)

Customs Act attracts the prohibitory clause of section 497(1), Cr.P,C. In view of the fact that all duties and taxes as worked out/determined by the department itself have been paid the complicity of the petitioners and their roles in the alleged fraud have become a matter of further inquiry within the meaning of subsection (2) of section 497, Cr.P.C. Keeping in view the peculiar facts and circumstances of the case all these petitions are allowed. Resultantly the ad interim pre- arrest bail allowed to Muhammad Nadeem Siddiqui and Muhammad Faheem (Criminal Miscellaneous No,4271-B and 4419-B of 2008), petitioners, in terms of this Courts orders, dated 19-5- 2008 and 23-5-2008 respectively is hereby confirmed whereas the petitioners Adnan Masood Sheikh and Naveed Iqbal (Criminal Miscellaneous No,5021-B of 2008) Kamran Faisal, Usman Naveed and Najam Riaz (Criminal Miscellaneous No,5022-B of 2008) are admitted to post-arrest bail provided they furnished bail bonds in the sum of Rs.500,000 (rupees five lacs) each with one surety each in the lime amount to the satisfaction of the learned trial Court.