Malik Imdad Hussain Khokhar Adv

78 B Mozang Road, Lahore

imdadhussainkhokhar@Gmail.com
03014049219
Mian Imran Mushtaq & Co

Collector of Custom (Adjudication),

Custom House, Nabha Road,
Lahore.

Re: Response to Allegations in Show Cause Notice dated 24.07.2023.

Dear Sir/Madam,

Subject: Response to Show Cause Notice dated 24.07.2023

I, on behalf of Muhammad Kashif, Mr. Muhammad Kashif, appreciate your

attention to this matter and provide this comprehensive response to the serious
allegations outlined in Show Cause Notice dated 24.07.2023. We assure you of
our full cooperation and transparency as we address the accusations in light of the
relevant sections of the Customs Act 1969, as well as the notifications mentioned
in your correspondence.

1. Allegations and Charges:

Mr. Muhammad Kashif is charged under various sections of the Customs Act
1969, including Section 2(s), 15, 16, and 139 of the Custom Act 1969, read with
Para (a) of the Import Policy Order 2020, Sr.4, Part 1 of Appendix B, Sr. 56,
Sr.226 & Sr. 230 of Appendix B, Part 1 of the Import Policy Order 2020, and Sr.
13 & 30 & 32 of Notification SRO.566(1)2005 dated 06.06.2005, further read with
Para (d) and (f) of Notification SRO.499(1)2009 dated 13.06.2009, and Para 3(A)
(III) of Notification SRO.985(1)2022 dated 04.07.2022 punishable under section
156(1), 8(I)(a) and (d), 70,178 and 187 of the custom Act, 1969.

2. Defense and Explanation:

a) Section 2(s) – Lack of Knowledge and Intent: Mr. Muhammad Kashif

lacked knowledge about the contents of the luggage, absolving him from the
intent required under Section 2(s) of the Customs Act 1969. His unwitting
involvement demonstrates a lack of intent to possess smuggled goods.

b) Sections 15 and 16 – Involuntary Participation: Mr. Muhammad Kashif

was deceived by an individual offering him a ticket at half the price. This
deception exploited his financial constraints, making him an unwitting carrier
of the luggage. He was not aware of the illicit contents and was manipulated
into his involvement.. Sections 15 and 16 pertain to voluntary involvement,
 which does not apply to Mr. Muhammad Kashif's situation, where he was
deceived into carrying the luggage unknowingly.

c) Section 139 – Burden of Proof: The burden of proof under Section 139 is on
the person in possession. Given the circumstances of coercion and lack of
knowledge, Mr. Muhammad Kashif cannot be held accountable for possession
of smuggled goods under this section.

d) Section 8(I)(a) and (d) - Prohibition of Import and Export of Certain

Goods: Section 8(I)(a) and (d) prohibit the import and export of certain
goods. Muhammad Kashif was not aware of the items in his possession, and
therefore, had no intention to import prohibited goods. His lack of knowledge
about the contents absolves him of any intent to violate these provisions.

e) Section 70 - Person in Charge to Allow Customs Officer Access:

Muhammad Kashif cooperated fully with the customs officers upon discovery
of the goods. He allowed inspection and provided all necessary information to
assist the customs authorities in their investigation.

f) Section 178 - Confiscation of Improperly Imported Goods: Given that

Muhammad Kashif was not the owner of the goods and had no intention to
import them improperly, the application of Section 178 does not seem
appropriate in this case.

g) Section 187 - Penalty for Contravention Not Elsewhere Specifically

Provided For: Since Muhammad Kashif did not willfully contravene any
specific provision of the Customs Act, the imposition of penalties under
Section 187 is unwarranted.

h) Notifications and Import Policy Order Compliance: Mr. Muhammad

Kashif's lack of intent and knowledge about the goods absolves him from any
violation of the specified notifications and the Import Policy Order. He did not
knowingly breach any import regulations.

i) Economic Background: Mr. Muhammad Kashif's financial limitations are

crucial. His inability to afford the items mentioned in the FIR makes it highly
improbable for him to be involved in smuggling such expensive goods.
Economic status is a significant factor in determining involvement in
smuggling activities under the Act.

j) Good Faith and Prompt Cooperation: Mr. Muhammad Kashif acted in good
faith and promptly cooperated with authorities upon the discovery of the
smuggled goods. His immediate cooperation is a testament to his innocence
and willingness to assist in the investigation.

k) Lack of Control: Mr. Muhammad Kashif had no control over the packing or
sealing of the luggage. He was merely a carrier and had no knowledge or
 control over the contents. This absence of control emphasizes his innocence
and lack of involvement in smuggling activities.

l) Intent to File Complaint: Mr. Muhammad Kashif intends to file a complaint

with the Federal Investigation Agency (FIA) against the individuals involved,
further demonstrating his cooperation and commitment to bringing the
perpetrators to justice.

m) Exculpatory Evidence: Mr. Muhammad Kashif maintains detailed records of

his conversations with the individuals involved or who are actual owner of the
goods confiscated via Whats App, as well as the circumstances surrounding
his involvement. These records serve as evidence of his unwitting
participation and should be considered in his defense.

n) Mix-up of Luggage – Lack of Association with Co-Accused: Mr.

Muhammad Kashif has no association with the other co-accused named
Muhammad Akber and M. Nadeem Akber, nor he knows them. While
confiscation of good and preparing Seizure Report, the concerned Custom
Authority mix the goods of muhammad kashif with above name co accused’s
goods so The mix-up of his luggage with theirs, despite his singular bag,
raises significant doubts about the accuracy of the allegations against him.
and raises concerns about the handling of evidence in this case.

o) Involvement of Jahangir/ owner of Goods Confiscated: Mr. Muhammad

Kashif was deceived by an individual named Jahangir having Dubai cell No.
+971568165480, who provided him with a ticket at half the price and
dispensed the recovered goods with and said that one of their partner would
contact him after getting out of the air port traffic hall . Jahangir orchestrated
this plan and exploited Mr. Muhammad Kashif's financial constraints, making
it impossible for Mr. Muhammad Kashif to suspect any illegal activity. This
exploitation highlights Mr. Muhammad Kashif's victimhood rather than his
criminal intent.

3. Request for Fair Investigation:

In light of the evidence presented and the relevant sections of the Customs Act
1969, we kindly request a thorough and unbiased investigation. We urge the
authorities to consider Mr. Muhammad Kashif's lack of intent, the evidence
provided, and the overarching context in which he was unwittingly involved. We
also request a proper investigation into the involvement of Jahangir and the
potential mix-up of luggage with other co-accused individuals.

4. Reason for delay in Response to Show Cause Notice:

It is crucial to note that Mr. Muhammad Kashif was unable to provide a timely
response to the show cause notice due to his incarceration. He has been detained
since the initiation of this case, rendering him unable to communicate or respond
promptly. Immediately upon his release, he has taken swift action to address the
allegations by filing this comprehensive reply. We kindly request your
understanding of this unavoidable delay and assure you of Mr. Muhammad
Kashif's full cooperation henceforth.

We seek every possible way to secure Mr. Muhammad Kashif's release from this
case. We urge you to consider the extenuating circumstances, the lack of intent,
and the exploitation he suffered. We appreciate your attention to this matter and
your understanding of the urgency involved.

Thank you for your time and consideration. We anticipate a fair and just resolution
to this case, allowing Mr. Muhammad Kashif to resume his responsibilities to his
family and community.

Sincerely,

MUHAMMAD KASHIF son of Ghulam Rasool,

Passport no. CL-4849371,
Resident of PO Khass, Mondka, Muzaffar Garh.

THROUGH

Malik Imdad Hussain Khokhar Adv

78 B Mozang Road, Lahore
imdadhussainkhokhar@Gmail.com
03014049219
Mian Imran Mushtaq & Co