JUDGMENT

MUHAMMAD JUNAID GHAFFAR, JUSTICE:---
Through this Reference Application, the Applicant (department) has impugned order dated 15.12.2014, passed in Customs Appeal No.K-857 of 2014 by the Customs Appellate Tribunal Bench-II, Karachi, proposing following questions of law;
"i. Whether the tanker can be released unconditionally despite the fact the same has been seized in the process of transporting a huge quantity (35000 liters) of smuggled HSD and despite the fact that the provisions of law contained in subsection (2) of Section 157 of the Act read with clause (b) Notification SRO 499(I)/2009 dated 13.06.2009 ordain out rightly confiscation of the vehicles/conveyances found wholly used for transportation of smuggled goods?
ii. Whether the Tanker has been exclusively and wholly used in transportation of the smuggled and confiscated HSD oil?"
2. Heard learned counsel for the parties and perused the record. It appears that pursuant to a show-cause notice dated 14.2.2014, an Order in Or...