IN THE SUPREME COURT OF PAKISTAN 
(Appellate Jurisdiction) 
 
PRESENT: 
Mr. Justice Sardar Tariq Masood 
Mr. Justice Mazhar Alam Khan Miankhel 
Mr. Justice Qazi Muhammad Amin Ahmed 
 
 
Crl. Petition Nos.527 to 529 of 2017 and  
Crl. M.A. No.520/2018 
(Against the judgment dated 06.04.2017 of the Lahore High Court,  
passed in Cr.As.460-E, 468a-E and 482-E of 2014) 
 
 
NAB through its Chairman, Islamabad 
 
 
…Petitioner 
(In all cases) 
 
 
 
 
 
Versus 
 
Brigadier (Retd.) Hamid Mehmood 
(Crl. Petition No.527 of 2017) 
Muhammad Shafique Ahmed 
(Crl. Petition No.528 of 2017) 
Khawaja Jamil Ahmed 
(Crl. Petition No.529 of 2017) 
…Respondent(s) 
 
 
For the Petitioner(s): 
Mr. Naeem Tariq Sanghera,  
(In all cases) 
Special Prosecutor, NAB 
 
 
For the State:              
N.R. 
(In all cases) 
  
 
 
Date of Hearing          
22.02.2022. 
 
ORDER 
 
 
 
Qazi Muhammad Amin Ahmed, J.:- Brig. ® Hamid 
Mehmood, Muhammad Shafiq  Ahmed and Khawaja Jamil Ahmed, 
respectively arrayed as respondents in Crl. P. No.527, 528 & 529 of 
2017, respectively, were returned a guilty verdict by Accountability 
Court No.1 Rawalpindi in NAB Reference No.19 of 2006 vide judgment 
dated 11.11.2014; convicted under section 9-a (iii), (iv), (vi) & (xii) of 
the National Accountability Bureau Ordinance, 1999 and sentenced to 
12-years rigorous imprisonment each with fine to the tune of US $ 2.4 
million, to be apportioned equally, recoverable as arrears of land 
revenue, under section 10 thereof with forfeiture of US $ 1,15,883 
deposited by Brig. ® Hamid Mehmood respondent at the time of his 
release on bail; they were also disqualified in terms of section 15 of the 
Ordinance ibid. A Division Bench of the Lahore High Court, vide 
2 
 
Crl. Petition Nos.527 to 529 of 2017 and  
Crl. M.A. No.520/2018 
 
impugned judgment dated 6.4.2017 acquitted the respondent from the 
charge, being impugned through the captioned petitions.  
2. 
 
According to the prosecution, Brig. ® Hamid Mehmood 
was chief executive/owner of a Lahore based company set up under 
the name and style of Khalid Tariq Trading Company whereas 
Muhammad Shafique Ahmed, Director of Nizampur Cement Plant 
(NCP), owned by Army Welfare Trust (AWT); Khawaja Jamil Ahmed 
respondent ran a business at Karachi under the rubric of Unique 
Agency. M/s Muhammad Shafique Ahmed in connivance with co-
accused Khawaja Jamil Ahmed, latter purporting as an agent of M/s 
Product & Technologies Singapore signed a contract for supply of 
40000 metric ton Indonesian coal to furnace the cement plant, without 
any accreditation from the said company. As per prosecution, Brig. ® 
Hamid Mehmood, being at the helm of affair and fully cognizant of the 
scam, played a pivotal role in transfer of Rs.144 million through Soneri 
Bank Rawalpindi by producing fake shipping documents without any 
consignment, ever reaching the furnace. It is also prosecution case 
that through fake and forged documents, a sum of US $ 2395115 was 
released for M/s Products & Technologies Singapore with the 
connivance of one Hong Wei on 28.3.2005, a portion whereof 
comprising US $ 115883 were transacted in the personal foreign 
currency account of Brig. ® Hamid Mehmood during the period 
31.3.2005  to 19.4.2005. Khawaja Jamil Ahmed respondent caused 
further loss to the exchequer by assisting the co-accused to fabricate 
fake/bogus shipments from a local source to the tune of Rs.55.72 
million. Total loss to the exchequer is worked out as Rs.13,70,91,628/-
As the respondents claimed trial the prosecution produced 12 
witnesses besides plethora of documentary evidence, confirming inter 
se transactions through automatic banking systems, viewed as 
constituting preponderance of “proof beyond doubt” by the learned 
Accountability Judge.  
3. 
 
Learned Special Prosecutor NAB contends that in the face 
of irrefutable and overwhelming evidence, comprising transactions 
through banking channels, there was no occasion for the High Court  
to entertain any hypothesis, other than respondents’ guilt and, thus, 
3 
 
Crl. Petition Nos.527 to 529 of 2017 and  
Crl. M.A. No.520/2018 
 
the impugned acquittal, being in gross violation of settled norms of 
administration of criminal justice, warrants interference to avoid 
miscarriage of justice as well as to secure financial interest of the 
Republic. It is next argued that the so called “shortcomings” referred to 
by the High Court, being peripheral, illusory and inconsequential could 
hardly override the tangible positive proof, inexorably pointed upon 
respondents’ culpability, being artificial, merit outright rejection.   
Leave is granted to, inter alia, consider the above contentions. Notice 
shall issue to the respondents through bailable warrants in the sum of 
Rs.1 million each with one surety, returnable to Additional Registrar 
(Judicial) of this Court. Direction issued by the High Court for the 
refund of amount deposited by Brig. ® Hamid Mehmood respondent at 
the time of his release on bail is held in abeyance till the final disposal 
of the appeal.     
 
 
Judge 
 
 
Judge 
 
 
Judge 
Islamabad, the 
22nd February, 2022 
Azmat/- 
4 
 
Crl. Petition Nos.527 to 529 of 2017 and  
Crl. M.A. No.520/2018 
 
 
