JUDGMENT

YAHYA AFRIDI, J.-Additional Director, Customs Intelligence and Investigation, F.B.R., Peshawar has challenged the order and judgment passed by the Customs, Federal Excise and Sales Tax Appellate Tribunal, Peshawar ("Tribunal") dated 7-12-2009 by invoking the jurisdiction of this court under section 196 of the Customs Act, 1969 ("Act").2. The present reference seeks this court to consider the impugned judgment of the Tribunal on the following questions or law:--"(a) Whether the honourable Appellate Tribunal has rightly appreciated the facts and law applicable to the case?(b) Whether the sale of the vehicle u/s 524 Cr.P.C. means that the owner/buyer or the seller has no liability toward the customs duty and taxes?(c) Whether it was not the duty/responsibility of the seizing department to verify that customs duty and taxes have been paid or it is a non-duty paid vehicle?(d) Whether the sale in such like circumstances will not encourage the smugglers of vehicles to first seize their non-du...