ISLAMABAD: Special Customs Court Judge Shiraz Kiyani, invoking under section 265-k CrPc, has acquitted three officials of M/s Smart Zone, CEO Shakir Ullah Jan and two directors Latif Hakeem and Asghar Khan, from all the charges leveled against them by Customs Intelligence and investigation Agency.
In his order, the judge said that all the seized articles were not included in the banned list of articles and it is very settled principle of law that the items and articles are freely importable and abundantly available in the open market, would be deemed to have been legally imported unless it proved otherwise.
Accused Shakir Ullah had produced the documents of lawful import and possession of goods while filling written reply to the even time barred show cause notice, the onus to prove the allegations are on the shoulders of the seizing agency in terms of section, 187 of the Customs Act, 1969 and till to date the prosecution failed to revert the same.
It is admitted position that M/s smart Zone private Ltd is a registered company and carrying out the business of import of house hold items, and is also sloe appointed distributors of the “Samsung Brand Products” for Punjab and KPK province.
The record placed before the court as well as available with the customs authority clearly shows that M/s Smart Zone had imported goods worth of millions of dollar after complying necessary procedure for the said purpose and further glance of Tax year 2014-15 they had paid taxes import duty to the tune of Rs816.823 million Which further negates the allegation of prosecution simple for reason that tentative value of impugned goods article comes to the tune of Rs50 million and tax would be up to Rs30 million where as the cursory comparisons of ‘Good-Will” of the company of the accused Shakir Ullah, shows that the said company had paid Rs816 Million in respect of the customs duty and taxes to the exchequer. Since its establishing where as the proposed alleged evasion of customs duty taxes, would come to the tune of 3% of total taxes which even otherwise confronted by the Smart Zone while placing the documents on the record thus,by way of the said eventuality, no charge of smuggling id made out against the M/S Smart Zone rather the dispute relates of civil nature and no criminal proceeding can be initiated and what to say proving of the charge.
In the light of these facts, further proceeding of the case would be nothing but a futile exercise as there would be hardly any chances of conviction of the Smart Zone Ceo in this case even after recording of evidence.
