KARACHI: A Customs and taxation court on Wednesday acquitted 37 accused, including Customs officials and clearing agents, in cases pertaining to the allegedly missing 429 containers carrying logistics for the ISAF/Nato forces fighting in Afghanistan, as the prosecution failed to prove their involvement after eight years.

Judge Syed Faiz Rasool Rashdi of the Special (Customs and Taxation) Court pronounced his verdict in two identical cases after recording evidence of the witnesses and concluding arguments from both sides.

They were charged with disappearance of 429 containers.

The director general of intelligence and investigation of the Federal Board of Revenue had lodged cases against them under Section 156(1)(14)(14-A) of the Customs Act, 1969.

The judge notes NLC officials responsible for goods’ transportation to Afghanistan were not investigated

The investigating officer said during an investigation launched by the FBR pursuant to orders passed by the Supreme Court in a suo motu case, it was found that 429 Afghan Transit Trade (ATT) consignments/containers were cleared from the MCC (Appraisement) Customs by filing goods declarations and ATT invoices during the period between August 2009 and September 2010.

These consignments were cleared in connivance with Customs officers/officials, clearing agents and importers who evaded duties and taxes to the tune of Rs1.775 billion.

NLC responsible for cargo’s safe transportation

According to the prosecution, during investigation the record showed that the consignments/containers, after Customs clearance, were loaded on vehicles hired by M/s National Logistics Cell (NLC), which took full responsibility for the safe transportation of the cargo to Afghanistan as well as for production of the Cross Border Certificate (CBC) to the respective collectorate within the specified period of time.

However, the record showed that the consignments were never delivered at the designated/notified station of Chaman and Aramgah.

The investigation revealed that neither the containers had arrived in the FBR office nor were they entered in the entry registers. The CBC of the same were also not available in the CBCs register and electronic unsealing had also not been done in the ‘One Customs’ software.

In all, 429 containers were cleared in connivance with the Customs officers/officials, clearing agents and importers who evaded the duties and taxes to the tune of Rs1,775,124,519.

The IO had filed a charge sheet against the accused persons, who were indicted by the court on March 27, 2017, but all of them pleaded not guilty and opted to contest.

Recording their statements under Section 342(1) of the Criminal Procedure Code (CrPC), the accused said they were innocent and alleged that they had been falsely implicated in the cases.

“They have not examined themselves on oath nor produced any evidence in their defence,” the judge pointed out.

The judge noted that the prosecution had miserably failed to prove as to whether the accused persons in connivance with each other and absconding accomplices were involved in pilferage of the goods en route to Afghanistan.

Special public prosecutor Ashiq Ali Anwar Rana argued that sufficient evidence was brought on record to connect the accused with the crime, therefore, they may be punished in accordance with law.

In support of its case, the prosecution examined three witnesses, including a deputy director and a superintendent at directorate of training and research (Inland Revenue) at Karachi.

The judge found that the evidence was of no use, as they did not have personal knowledge of the commissioning of the alleged offence by the accused persons, but they had lodged cases on the directives of the probe committee.

However, the witnesses admitted that the NLC took responsibility for safe transportation of the goods to Afghanistan and submission of the CBC.

During cross-examination, they further admitted that after clearance of the consignment by the Customs and handing over the same to the NLC for transportation of the same, the Customs authorities and clearing agents had no physical control over the consignment.

No NLC official investigated

“It is significant to note that under the facts and circumstances of the case only NLC was responsible to transport the consignments to Afghanistan but from the record it appears that they failed to perform their duty and no investigation was conducted from the NLC officials, who were responsible for transportation of the consignments to Afghanistan,” the judge observed in the order.

The judge further pointed out that even the drivers of the vehicles engaged in transportation who played a key role in the alleged crime were not nominated as accused in this case neither by the probe committee-FBR or by the complainant or the IO.

“If it is accepted that consignments did not cross the border and [were] consumed in Pakistan, then it is complete failure of the prosecution agency [to] pin point the main/responsible persons/culprits who were practically responsible for safe transportation of the consignments to Afghanistan,” the judge noted.

The judge mentioned that the investigating agency had also failed to collect any evidence from the Afghan government regarding Afghan importers, whether they actually existed or were dummy importers, as their complete addresses were not available on the record.

It even failed to collect the import document particularly the GD, which could show that the consignment was imported by Afghan importers, it added.

“In the absence of the GD the charge cannot be proved against any of the accused, who are Customs officers/staff and clearing agents,” the judge stated, adding that there was absolutely no evidence against 37 accused persons, who were present in court.

In view of these findings and after evaluation of the summary evidence adduced by the prosecution, the court concluded it had been established beyond any reasonable doubt that the prosecution had miserably failed to prove its case against the accused, who were accordingly acquitted of the charge.

Published in Dawn, May 24th, 2018