COMMERCIAL LAW ASSOCIATES

Legal, Tax, Customs and Corporate Advisor

Office No. F-10/11, 3rd Floor, Saith Centre,
Syed Mouj Darya Road, Lahore
Cell: 0300-8492906

The Collector of Customs (Adjudication),

Collectorate of Customs (Adjudication),
Customs House, Nabha Road,
Lahore

SUBJECT: REPLY AGAINST SHOW CAUSE NOTICE

NO.54/COLLECTOR/ADJ/2019/507 DATED 29.04.2019, IN THE
CASE OF AHMAD SUBHANI.

Respectfully Sheweth,

Please refer to the above cited subject:

1- That, brief facts of the case as per reported by the

Superintendent (Examination), AFU, Allama Iqbal
International Airport, Lahore, vide Seizure Report
No.01/2019 dated 18.03.2019 issued vide endorsement C. No.
05-APR/Misc/AFU/309/18/633 dated 18.03.2019 are that on
23.11.2018 at about 12:30pm, one accused namely Awais
Amjad, son of Amjad Khan r/o House No.65, Street No.3,
Mohallah Siraj Park, Shahdara Town, Lahore came and
presented import GD No. LPAF-HC-18695 dated 21.11.2018
along with supporting documents for delivery of
consignment imported vide IGM No.PAF-4502 dated
21.11.2018 and Index No.378 of M/S A.L Traders (Private)
Limited, 48 Sunder Road, Lahore having declared description
of ‘Lab Kit’ to Gate Out Inspector, Gerry’s Shed, Air Freight
Unit, Lahore. On suspicion that signatures and stamps on
presented GD were forged, Gate Out Inspector, Gerry’s Shed
inquiry said accused person regarding veracity of presented
documents. Reportedly, accused person, namely Awais
COMMERCIAL LAW ASSOCIATES
Legal, Tax, Customs and Corporate Advisor
Office No. F-10/11, 3rd Floor, Saith Centre,
Syed Mouj Darya Road, Lahore
Cell: 0300-8492906

Amjad stated that GD processing had been handled by one

accused namely Asad Ali son of Ali Sher, House No.3, Gali
No.2, Kot Kamboh Khurd, Awan Town, Lahore, r/o Shahdara
Town, Lahore and left the spot on pretext to bring said
person to answer query regarding veracity of presented
documents. Thereafter, Gate Out Inspector, Gerry’s Shed, Air
Freight Unit, Lahore disallowed loading of said consignment
onto departing conveyance and proceeded to verify
authenticity of presented documents through WeBOC
System. Reportedly, on scrutiny, it transpired that a
consignment imported from China with the decription of
‘Paper Tickets / Labels’ of M/S Ejaz Apparel (Pvt) Limited,
Lahore had already been cleared from Shaheen Airport
Services Shed, Air Freight Unit, Lahore vide GD No. LPAF-
HC-18695 dated 22.11.2018. Therefore, the presented GD No.
LPAF-HC-18695 dated 21.11.2018 of M/S A.L Traders (pvt)
Limited, Lahore was found fake / forged.

2- That, on interception of the consignments, a detailed

physical examination was called for which was conducted n
the presence of Mr. Javed Mumtaz, Cargo Manager of M/S
Gerry’s Dnata Shed, Air Freight Unit, Lahore and Customs
officials. Following goods were found packed in two wooden
boxes:-

3-
(1) WOODEN BOX NO.1
i. NEW GSM MOBILE PHONES (ANDROID)
COMMERCIAL LAW ASSOCIATES
Legal, Tax, Customs and Corporate Advisor
Office No. F-10/11, 3rd Floor, Saith Centre,
Syed Mouj Darya Road, Lahore
Cell: 0300-8492906

S. NO. Brand Model Quantity (Nos)

i Mi AZ lite 198
ii Mi (Red me) 6 Pro 121
iii Mi (Red me) 8 48
iv Samsung J6 05
Galaxy
v Huawei Mat 10 02
vi OPPO F5 48
Total 422
ii. Old & Used (Refurbish) GSM Mobile Phones assorted brands &
models in bulk packing without accessories
Samsung, Sony, Huawei, IPhone, OPPO, Honor, etc 6500
(2) Wooden box No.2
i. Old & Used (Refurbish) GSM Mobile Phones assorted brands & models in
bulk packing without accessories
Samsung, Sony, Huawei, IPhone, OPPO, Honor, etc 3568
ii. Used Tablets Samsung + - 83
Huawei
iii. Camera Pen - - 07
iv. Chargers - - 7.50kgs
v. Printed - - 2.50kgs
Packing
material
vi. Hand Free - - 2.50kgs

4- That, the shed officials of Custodian M/S Gerry’s Dnata,

designated for providing Delivery Slip / Note against GDs in
WeBOC System namely, Ahmad Subhani, Cargo Assistant
and Ummar Ghani, Cargo Supervisor were queried as to
generation of Delivery Slip / Note against fake WeBOC GD.
However, reportedly the said accused were unable to justify
issuance of Delivery Slip / Note against the fake / forged GD
No. LPAF-HC-18695 dated 21.11.2018 for release of
impugned consignment. Therefore, aforesaid recovered
mobile phones and other goods being liable to confiscation
were seized under Sections 168(1) and 157 of the Customs
COMMERCIAL LAW ASSOCIATES
Legal, Tax, Customs and Corporate Advisor
Office No. F-10/11, 3rd Floor, Saith Centre,
Syed Mouj Darya Road, Lahore
Cell: 0300-8492906

Act, 1969. The list of Model & IEI numbers of all seized
mobile phones part of seizure report. Reportedly, after
completion of all legal formalities, criminal case vide FIR
No.32/2018 dated 23.11.2018 was registered against the
respondents with I & P Cell, Customs House, Lahore and
Investigation in said case has been initiated.

5- That, the provisions of Sections 2(s), 16, 32(1), 32-A, 79 &

155-A of the Customs Act, 1969 read with Rule 442 of SRO
450(I)/2001 dated 18.03.2001, punishable under clauses 1, 9,
14, 14-A, 28 & 43 of Section 156(1) read with section 178 of
the Customs Act, 1969 have been invoked against the
respondents by the department as mentioned in the above
mentioned seizure report.

6- That, the model Customs Collectorate (Preventive), Lahore

submitted Seizure Report alongwith copies of relevant
documents to this office for proceedings under section 179 of
the Customs Act, 1969.

7- That, therefore, on the basis of above reported facts,

proprietor of M/S A.L Traders (Private) Limited, 48 Sunder
Road, Lahore (ii)Ahmad Subhani son of Ghulam Mohayyudin
r/o House No.5, Mohallah Syed Sardar Shah Park,
Muhammad Pura, Ichra, Lahore, Cargo Assistant of M/S
Gerry’s Dnata Shed, AFU, Lahore, (iii) Ummar Ghani son of
Imtiaz Ghani, r/o House No.53/6, Gali No.2, Jia Musa,
Shahdara, Lahore, Cargo Supervisor of M/S Gerry’s Dnata
COMMERCIAL LAW ASSOCIATES
Legal, Tax, Customs and Corporate Advisor
Office No. F-10/11, 3rd Floor, Saith Centre,
Syed Mouj Darya Road, Lahore
Cell: 0300-8492906

Shed, AFU, Lahore, (iv) Awais Amjad sonof Amjad Khan r/o
House No.65, Street No.3, Mohallah Siraj Park, Shahdara
Town, Lahore, (v) Asad Ali son Ali Sher, House No.3, Gali
No.2, Kot Kamboh Khurd, Awan Town, Lahore, r/o Shadar
Town, Lahore, (vi) Javaid Mumtaz Qureshi, Manager, Gerry’s
Dnata Shed, AFU, Lahore, (vii) Immad Rashid, Head of
Cargo Operations, Gerry’s Dnata, JIIAP, Karachi, (viii) M/S
Gerry’s Dnata Shed, AFU, Lahore are charged with the
contravention of provisions of sections 2(s), 16, 32(1), 32-A,
79 & 155-A of the Customs Act, 1969 read with Rule 442 of
SRO 450(I)/2001 dated 18.06.2001, punishable under clauses
1, 9, 14, 14-A, 28 & 43 of section 156(1) read with section 178
of the Customs Act, 1969 and are called upon to show cause
within seven days of the issuance of this notice as to why the
goods valuing Rs: 135,000 000/- involving duty / taxes to the
tune of Rs: 95,000,000/- may not be confiscated and as to
why they may not be penalized under the aforesaid
provisions of law.

8- That, it is carefully study of the allegations leveled upon

the answering respondent in the show cause notice upon the
respondent, it is humbly submitted that the answering
respondent perform his duty just a Cargo Assistant in the
Gerry’s Dnata Cargo Shed. It if further submitted here that
the answering respondent have joined this job since
01.04.2018 as a Cargo Assistant and he was performing his
duty with honestly and during the course of business obey
the office orders of his bosses/seniors.
COMMERCIAL LAW ASSOCIATES
Legal, Tax, Customs and Corporate Advisor
Office No. F-10/11, 3rd Floor, Saith Centre,
Syed Mouj Darya Road, Lahore
Cell: 0300-8492906

9- That, the answering respondent is a 22 year old and he

respectable / law abiding citizen of the country and he
passed his Graduation / B.Com examination in 2017 from
Govt Islamia college Allama Iqbal Town Lahore and further
he got the Scholarship. It is humbly submitted that during
the course of his job, he was performing his duty under the
supervisions of his bosses / seniors, and he performs his
duty at different department of Gerry’s Dnata shed like a
imported consignments which is under leaded from the
airplane in the Gerry’s Dnata, ever, he perform his duty to
issue the different kinds of documents like a delivery slip
/note on the instruction of his bosses and seniors
regardingly. Those important consignment which is kept in
the shed of Gerry Dnata. He was just a junior boy than other
accused senior members of Gerry’s Dnata Cargo Shed.

10- That, it is pertinent to mention that the provision

regarding allegations leveled is show cause notice hence not
attracted to the answering respondent because the said
respondent not imported the said consignments neither
clearing Agent nor beneficiary or any kind of benefit
required from said consignments, he just performed his duty
bonafidely without any mensrea.
COMMERCIAL LAW ASSOCIATES
Legal, Tax, Customs and Corporate Advisor
Office No. F-10/11, 3rd Floor, Saith Centre,
Syed Mouj Darya Road, Lahore
Cell: 0300-8492906

P R AY E R

Under the above narrated facts & figures and circumstances case.
It is quite evident that the answering respondent was alleged of
detecting totally frivolous and baseless allegation without any
cogent evident brought on the record.
Therefore, it is humbly prayed the reply in head may kindly be
accepted that.
That, it is further prayed that the said show cause notice may
kindly be with drawn because the same was issued on the basis of
so called seizure report.
It is further prayed that any of the relief which is honorable eauri
deem fited proper in the circumstances of the said cause may
kindly be awarded to the answering reported.

Answering Respondent

Through Counsel

______________________________
(MUHAMMAD YOUSUF KHAN)
(Advocate High Court)
CNIC: 35202-7388999-9
Cell No: 0300-8492906

Suite No. F-10/11, 3rd Floor, Saith Centre, Syed Mauj Darya Road,
Lahore.
COMMERCIAL LAW ASSOCIATES
Legal, Tax, Customs and Corporate Advisor
Office No. F-10/11, 3rd Floor, Saith Centre,
Syed Mouj Darya Road, Lahore
Cell: 0300-8492906