KARACHI: Overturning a conviction in a drug smuggling case, the Sindh High Court (SHC) observed that Form-E, a mandatory export declaration, should be made non-transferable to hold the exporter entirely liable for the contents of their consignment.

The SHC also noted that in similar cases, the exporters who had furnished such forms claimed to have sold them to someone else, thus escaping liability for the export consignments.

A two-judge bench of the SHC, headed by Justice Omar Sial, made these observations while deciding an appeal filed against a conviction order handed down by a special court for control of narcotic substances in a drug smuggling case.

The trial court had sentenced Rizwanullah to life imprisonment in December 2024 for attempting to smuggle around 330 kilograms of opium to Canada through a shipment of grease cartons in August 2019. However, the court had exonerated co-accused Abdul Rahim for lack of evidence, while four others were shown as absconders in the case.

The prosecution asserted that the opium was hidden within cartons in the container using the Form-E of an export firm, and the appellant was its agent.

The convict, through his lawyer, filed an appeal against the trial court’s conviction order before the SHC. After hearing both sides and examining the record, the bench allowed the appeal and acquitted the appellant.

The bench in its order noted that, as per the documentary evidence, the exporter of the consignment was Mohammad Ashraf of Ahmed Ettihad Enterprises in Lahore, and the importer was Pak Global Textile Bedding Canada.

It also noted that the entire case of the Anti-Narcotic Force (ANF) was based on what the appellant disclosed during interrogations, as the investigating officer had failed to properly investigate the case.

It further observed that the extrajudicial confession of the appellant, in which he also named various persons, including Abdul Rahim, for allegedly purchasing From-E from Ashraf, was not admissible in evidence and, as such, the trial court had acquitted co-accused Rahim.

The bench said that the prosecution has exhibited no connection of the consignment with the appellant, as all documentation showed Ashraf as the owner/exporter of the shipment.

It also noted that, surprisingly, Aziz and Mateen, who had reportedly accompanied the appellant to the port and had also taken responsibility for loading and transporting such cartons from the godown to the port, were given a clean chit without assigning any reasons and were also not included in the calendar of witnesses.

“A weak investigation, coupled with unexplained absence of crucial witnesses, contributed to the prosecution’s failure to establish a satisfactory and convincing nexus between the appellant and the crime”, it added.

Before parting with the judgement, the bench said that it would like to make an observation for consideration of ANF and Customs, as the State Bank of Pakistan required each exporter of cargo to complete and sign Form-E.

It is a declaration or undertaking to be furnished by exporters pursuant to Section 12(1) of the Foreign Exchange Regulation Act, 1947.

The bench said, “We have repeatedly observed in cases similar to the current one that, inevitably, the exporter who has furnished the Form E claimed he had ‘sold’ it to someone else and thus escapes liability for the export consignment. This practice must end, as it creates massive difficulties for law enforcement agencies in similar cases. The Form-E should be non-transferable so that the exporter who uses the Form-E is made entirely liable for the contents of his consignment”.

“It is reasonably presumed that the exporter would be more cautious to ensure that no contraband is loaded onto his container. We also suggest that Pakistan Customs, at each step of export, when a container is handed over from one person to another, e.g. from the exporter to a clearing and forwarding agent, requires that person/entity to also execute a declaration saying that they will be liable in addition to the exporter, if any contraband is discovered in the container”, it added

Perhaps such steps will ease the burden on law enforcement agencies in establishing liability for cargo in containers, it concluded.

Published in Dawn, April 16th, 2026