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Sindh High Court 2020 Income Tax Ordinance (XLIX of 2001)

2020 PTD 645

Import of a vehicle under a fake Proceed Realization Certificate (PRC)/ Grant of Bail
SHEHARYAR AHMED
Appellant
VS
THE STATE
Respondent

Case Laws / Head Notes / Paras

Import of a vehicle under a fake Proceed Realization Certificate (PRC)---Allegedly, accused, Clearing Agent, was an instrumental in the entire rip-off for illegally importing a vehicle with intention to cause loss to exchequer---Admittedly, accused was not the main culprit of the alleged offence, as such it required further investigation whether he had a conscious knowledge that the PRC placed by him was a fake document---Accused being a Clearing Agent, could not seek verification of PRC himself, as such a letter was written by or on behalf of him to the Customs Authorities for verification of the said document---Presumption could be that on such request of accused, the enquiry regarding the PRC was carried out,, as such mens rea was missing on the part of accused---Vehicle so imported was...