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Customs Act (IV of 1969)---Ss.2(s), 157(2), Cl. (b), 181 & 196---SRO 499(I)/2009 dated 13.06.2009---Smuggling---Vehicle(s)/conveyance(s) used for transportation of smuggled goods, confiscation of---Transporting of a huge quantity (35000 liters) of Iranian Origin High Speed Diesel (HSD) in tanker (vehicle-in-question)---No option of paying fine in lieu of confiscation---Applicant/ Department assailed judgment passed by the Customs Appellate Tribunal ('Tribunal')whereby the tanker seized in the process of transporting smuggled HSD ('vehicle-in-question') was ordered to be released unconditionally, allowing appeal filed by the respondent (owner of the vehicle-in-question)---Validity---Once the Tribunal came to the conclusion that the vehicle-in-question was carrying smuggled HSD oil, and ...
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