KARACHI: Deciding case No 05 of 2019 against accused Saiful-Mulk, Muhammad Amir, Jawwad and Muhammad Nabi and Case No 145 of 2023 against accused/ applicant Hamid Zaman CEO Sefam Private Limited, Muhammad Yousuf Shaheen of M/s Traditions, Muhammad Musa of Saleem Fabrics and Kashif Rehman Principal Officer of M/s KFK Enterprises the Special Judges Customs, Taxation & Anti-smuggling acquitted all the eight accused allowing their applications under section 265-K of Cr.P.C.
As per details the counsel for applicant/ accused argued that these criminal proceedings are not sustain able because no assessment or adjudication of tax liability was made before lodging of FIR. The counsels for applicants relied upon a recent judgment of Supreme Court of Pakistan dated 4-12-2024 in Civil Appeal No 350 to 698 and connected matter holding that no criminal proceedings can be started under the Sales Tax Act 1990 unless tax liability id first determined by the tax authorities. They further contended that there is no likelihood of applicants/accused being convicted in this case.
Ashiq Ali Anwar Rana, Special Public Prosecutor opposed the applications. The bench however after detailed hearing passed detailed judgments while acquitting the accused.
Detailed judgments follows separately.
Special Custom Court Karachi Case No 05 of 2019