| Case ID |
00dff067-4fa2-4e8a-a2a5-071123c43dca |
| Body |
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| Case Number |
Civil Appeal No. 09 of 2006 |
| Decision Date |
Jan 27, 2015 |
| Hearing Date |
Jan 27, 2015 |
| Decision |
The Supreme Court of Pakistan, presided by Chief Justice Nasir-UL-Mulk and Justices Gulzar Ahmed and Mushir Alam, partially allowed the appeal in Civil Appeal No. 09 of 2006. The court held that the High Court's decision to set aside the F.I.R. in the case of Farman Ali and others did not annul the entire criminal proceedings. Instead, the Central Excise Officer retained the authority to file a complaint before the Special Judge based on the information recorded under Section 13(10) of the Central Excise Act, 1944. The court clarified that the registration of a criminal case under the Act's specific provisions suffices for initiating proceedings, even if the format resembles that of an F.I.R. under the Criminal Procedure Code. Consequently, the court modified the High Court's judgment to reflect that the criminal proceedings could continue in accordance with the procedures outlined in the Central Excise Act. |
| Summary |
In the landmark case Civil Appeal No. 09 of 2006, the Supreme Court of Pakistan deliberated on the powers vested in the Central Excise Officer under the Central Excise Act, 1944. The appellant, represented by Mr. Abdul Rauf Rohaila, contested the Peshawar High Court's decision to nullify the F.I.R. registered against Farman Ali and others. The Supreme Court, with Chief Justice Nasir-UL-Mulk and Justices Gulzar Ahmed and Mushir Alam presiding, examined the intricacies of Sections 13, 13(6), 13(8), and 13(10) of the Act. The central issue revolved around whether the absence of a traditional F.I.R., as recognized under the Criminal Procedure Code, invalidated the criminal proceedings initiated by the Central Excise Officer. The court concluded that the procedural requirements under the Central Excise Act are comprehensive and independent of the Police Rules, 1934. Therefore, even without an F.I.R., the Central Excise Officer's authority to arrest, investigate, and file a complaint remains unaffected. This decision underscores the specialized legal framework governing central excise matters and ensures that administrative actions under this Act are not hindered by procedural technicalities related to traditional criminal reporting mechanisms. The ruling is significant for entities involved in customs and excise operations, as it reaffirms the legal robustness of the Central Excise Act in facilitating effective enforcement and accountability. Additionally, the case highlights the judiciary's role in interpreting statutory provisions to uphold the efficacy of specialized regulatory frameworks. This precedent serves as a reference for future cases involving administrative law and excise regulations, ensuring that government officers equipped with statutory powers can execute their duties without undue procedural obstacles. The involvement of seasoned lawyers like Mr. Isaac Ali Qazi and Mr. Waqar Ahmed Khan further emphasizes the case's importance in shaping excise law jurisprudence in Pakistan. |
| Court |
Supreme Court of Pakistan
|
| Entities Involved |
Deputy Director Collector Customs Intelligence and Investigation, Peshawar,
Central Excise Officer
|
| Judges |
Nasir-UL-Mulk, HCJ,
Gulzar Ahmed, Justice,
Mushir Alam, Justice
|
| Lawyers |
Mr. Abdul Rauf Rohaila, ASC for Appellant.,
Mr. Isaac Ali Qazi, ASC for Respondent Nos.1-2.,
Mr. Waqar Ahmed Khan, Addl. A.G. KPK for Respondent No. 3.
|
| Petitioners |
Deputy Director Collector Customs Intelligence and Investigation, Peshawar
|
| Respondents |
FARMAN ALI AND OTHERS
|
| Citations |
2015 SLD 1219,
2015 PLJ 701
|
| Other Citations |
W.P. No. 85 of 2000
|
| Laws Involved |
Central Excise Act, (I of 1944)
|
| Sections |
13,
13(6),
13(8),
13(10)
|