On the basis of the above, it was argued that defendant 1 did not commit any offense of theft, did not use forged stamps or signatures of the Arab Bank and did not use other forged documents, so he should be acquitted of these offenses.
With regard to the claim of an illegal reduction in tax payments and claims regarding the issuance of fictitious tax invoices, it was argued that since the defendant was not the orderer or owner of the goods, there is no reason for him to commit offenses in order to reduce the tax amounts due, since he cannot benefit from a reduction in import taxes.
It was also not proven that fictitious tax invoices were submitted in this transaction, and it was certainly not proven that it was defendant 1 who issued these invoices.
It was also not proven that the defendant used the import records as input invoices, in order to offset payments from the tax appeal against them, as input tax.
In light of the aforesaid, defendant 1 should be acquitted of all the offenses attributed to him in the third charge, including the offenses under the Customs Ordinance and the VAT Law.
Charge No. 4
- This indictment is directed against defendants 1-4, and in the framework of it, the following offenses are attributed to them:
- forgery of a document with the intention of obtaining something through it under aggravated circumstances, according to Section 418 Law The Penalties (Two offenses).
- Use of a forged document, according to Section 420 Law The Penalties (Two offenses).
III. Fraudulent receipt under aggravated circumstances, according to Section 415 Law The Penalties (Two offenses).
- Receipt of assets obtained by crime, according to Section 411 Law The Penalties.
- Preparation, transfer and presentation of a sales account that is supposedly real and in fact is not, according to Section 212(A)(3) Together with Section 218 To the Ordinance Customs.
- Submission of a false listing, according to Section 212(A)4 Together with Section 218 To the Ordinance Customs.
VII. Misleading a customs official in a particular detail that may impair the performance of his duties, according to Section 212(A)6 Together with Section 218 To the Ordinance Customs.