JUDGMENT

SAMAN RAFAT IMTIAZ, J.The present Custom Reference Application has been filed by theApplicant [Iftikhar Ahmed Khan] against the Judgment dated 17.07.2023 ("Impugned Judgment") passed by the learned Customs Appellate Tribunal ("Tribunal") in Appeal No. 32/CU/IB/2023.The brief facts as per the Memo of Custom Reference Application are that one Toyota Hilux Surf Model 1999 bearing registration No. E-0482 Jacobabad Sindh ("Subject Vehicle") was alleged to have been smuggled and action for its confiscation for violation of the provisions under Section 156 (1) (89) of the Customs Act, 1969 ("Customs Act") read with Section 3 (3) of the Import and Export Trade Control Act, 1950 ("Import and Export Trade Control Act") and S.R.O. 499 (1) 2009 dated 13-06-2009 and Section 2 (s) and 16 of the Customs Act and S.R.O. 565 (1) 2005 dated 06-06-2005 was taken. The Subject Vehicle was detained on 13-09-2022 under Section 17 of the Customs Act and later converted into seizure under Section 168 of the Cus...