T.M. ENTERPRISES THROUGH AUTHORIZED ATTORNEY versus DIRECTOR, INTELLIGENCE AND INVESTIGATION, KARACHI
Sections 32, 156 (I) (14) and 194B (3) of the counterfeit entries were a clearing agent alleging that he had extracted alcohol from the bonded warehouse on the basis of fake records. The shipping agent, applicants, were required to complete the transaction through the delivery of goods at the port for which no plausible explanation was provided by them. The appellate authority also observed that if there was fraudulent work involving two or three bills, then it could be inferred that there was only one case. Not in the knowledge of the applicant but because such fraud had spread over many years and the applicant could not claim himself to be unaware of such act, the Appellate Tribunal had also concluded that the applicant Did not provide any material / evidence that they should disclose. The appellate tribunal further observed that the clearing agent played an important role not only in the relationship of goods but also of the former. Without the help of the Appellate Tribunal, the clearing agent could not be bound by anything and it has been observed that the applicant had failed miserably to prove himself in the absence of any suitable material / evidence. Was negligent and unaware and confirmed the actions of the authorities. The information referenced in the criminal proceedings was not binding or relevant in the decision of the petitioners, which was decided on the basis of the evidence presented. The report of the handwriting expert was not before the High Court and the facts referenced by the applicant were factual. There was no conformity with which the fines were confirmed
Related judgments — Karachi High Court Sindh, 2010
