1. ' SYED HASAN AZHAR RIZVI, J.---Applicant/accused was arrested in F.I.R. No,8 of 2011 under sections 409/420/34, P.P.C. Registered at Police Station FIA Corporate Crime Circle, Karachi.
2. ' Brief facts of the case are that consequent upon Enquiry No,88 of 2010 dated 10-12-2010 initiated on the written complaint of Atana Company, Iran received at FIA Headquarters, Islamabad through Commercial . Consular, Embassy of Pakistan, Commercial Section Tehran, Iran whereby Messrs Atana Company, Iran made complaint as under:- "We would like to inform you that our company dispatched Natural Gold Raisins and Industrial Golden Raisins dated 17th and 29th July, 2010 under Bill of Lading No,RNDKH1100000124, RNDKH1100000125, 89EXP-82 and 89EXP-84 to Karachi/Pakistan to the consignee Lucky and Company, No,41, Humayun Complex KPT Plot No,21, Jangal Shah Road, Keamari, Karachi, Pakistan.
3. Tel: +922136084156-57.
4. ' Import Permit and Sales Tax No,17-00-5900-044-91.
5. ' During the course of enquiry, oral and documentary evidence was collected and it was found that applicant/accused Joseph Sardar son of Sardar in connivance with Rana Sajid Ali son of Rana Muhammad Aslam, Rana Sadaqat Ali, Safdar Ali son of Umer Elahi and Muhammad Kashif Hameed Shaikh son of Shaikh Hameed established Messrs Lucky and Company and fraudulently registered it with Federal Bureau of Revenue with NTN No, 202Q921-5 and Sales Tax Registration No,17-00- 5900-044-91. It had also come to the information and knowledge during the inquiry that Messrs Atana Company, Iranshipped Natural Raisins to Messrs Lucky and Company, Karachi, Pakistan vide Bill of Lading No,BNDKHI10000024 AND BNDKHI10000025 through Pacific Delta Shipping (Pvt.) Ltd. The shipments were cleared and the said cargo was received fraudulently by Messrs Lucky and Company from Karachi Port without making payment of US$ 13,000 to the foreign exporter Messrs Atana Company, Iran. Acts of criminal breach of trust, cheating and fraud committed by Messrs Lucky and Company through its proprietor on legal documents Joseph Sardar son of Sardar and his accomplices Rana Sajid Ali, Rana Sadaqat Ali, Sardar Ali and Muhammad Kashif Hameed Shaikh constituted the commission of offence punishable under sections 409/420/34, P.P.C. After investigation of the case on 22-9-2011 police submitted interim Charge-Sheet No,19 of 2011 in the Court of District and Sessions Judge, Karachi-South for grant of bail on 3-10-2011. Learned IIIrd Additional District and Sessions Judge, Karachi South dismissed the bail application of the applicant, therefore, the applicant approached to this Court.
6. ' Mr. Shaikh Liaquat Hussain learned counsel for the applicant contends that the applicant is very poor and innocent person and he has been falsely involved in the case mala fildely by the complainant. It was further argued that the applicant was used by the co-accused as their front person and alleged offence was committed by the co-accused whereas the applicant/accused being an uneducated person and does not know to read and write therefore, he is not acquainted with the intracies of export and import. It is further urged by the learned counsel for the applicant that the applicant/accused himself was defrauded and induced therefore, he may be dealt with leniency. He further submits that from bare reading of the F.I.R. It reveals that nothing has been stated that the applicant was ever entrusted that the custody of the shipment at Karachi Port therefore, section 409, P.P.C. Has been wrongly applied in the F.I.R. Malafidely by the FIA Authorities as it falls in category of prohibitory clause. Learned counsel for the applicant further submits that case against the applicant/accused is of further inquiry, investigation has already been completed and challan has already been submitted therefore, applicant who is not primarily connected with the victim of the guilt against him to enlarge on bail.
7. ' Mr. Muhammad Qasim learned Standing Counsel along with Inspector Rauf Shaikh Investigating Officer vehemently opposed the grant of bail to the applicant. Learned Standing Counsel contended that the applicant committed offence, which comes within prohibitory clause.
8. Applicnt/accused Joseph Sardar was arrested on 8-9-2011. Applicant persons Rana Sadaqat Ali and Rana Sajid Ali established a company in the name and style of Messrs Lucky and Company as a proprietorship firm in the name of their front-person namely Joseph Sardar son of Sardar the present applicant, who was paid remuneration of PKR-2000 per month. Applicant/accused was working, as front man as the proprietor of Messrs Lucky and Company and the co-accused Rana Sadaqat Ali and Rana Sajid Ali got arranged to open bank account of the said company with Messrs Habib Bank Limited, Annexe Branch, Karachi, Muslim Commercial Bank Methadar Branch, Karachi and have registered Messrs Lucky and Company with income Tax and Sales Tax Department, Rana Sadaqat Ali in collusion with his other accomplices namely Muhammad Kashif Hameed Shaikh, Safdar Ali and other associates started fraudulently selling Sales Tax invoices to different buyers without selling actual products. Fictitious sale and purchase of sales tax invoices gave accused persons an opportunity to have bank statement with huge financial transactions.
9. Present Applicant/Accused and Rana Sadaqat Ali, Muhammad Kashif Hameed Shaikh, Rana Sajid Ali and Umer Elahi in connivance with each other fraudulently made contract with Iranian Company Messrs Atana Company for the import of 26.0 Tons of Natural golden Raisins against payment of Euro-49,556 and 26.0 Tons of Industrial Golden Raisins against a payment of Euro- 29,770 (Total amount Euro-79,326) through Messrs Lucky and Company. It is further contended by the learned Standing Counsel that the prosecution witnesses in their 161, Cr.P.C. Statements fully implicated the present applicant for appearing before the bank, provided relevant documents to different banks by introducing himself as proprietor of Messrs Lucky and Company and obtained financial facilities.
10. ' I have heard Mr. Shaikh Liaquat Hussain counsel for the applicant, Mr. Muhammad Qasim learned Standing Counsel and examined the relevant documents and police papers with the assistance of the learned counsel as well as Investigating Officer.
11. ' Perusal of record and statements of the prosecution witnesses recorded under section 161, Cr.P.C.
12. Shows that the applicant fully participated in the business transactions, appeared before several banks for business transactions as proprietor of Messrs Lucky and company, registered the company with the Federal Bureau of Revenue and defrauded the companies internationally. By the conduct of the applicant and co-accused the name and prestige of our country has been badly affected. Submissions and grounds mentioned in the Bail Application establishing that the applicant/accused has been used as a scape goat by the accused persons but the admission of the applicant in Paragraphs Nos.4, 5, 6 and 7 of the Bail Application cannot absolve the applicant from commission of crime committed by accused persons. Counsel for the applicant/accused failed to make out the case for grant of bail therefore, the Bail application was dismissed by short order dated 30-11-2011.
13. ' Above are the reasons of my short order dated 30-11-2011. The observations made hereinabove are of tentative nature and the Trial Court shall not be influenced by any of such observations.