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Sections 2 (s), 156 (1) (89) and 194 of a smuggling out-trust estate slit were seized on the ground that the entire panel chassis sheet of the van was welded and refitted, and so was a smuggled vehicle. No brass and welding / soldering on the body is visible which may be due to repairs done during the life of the vehicle ie 21 years old and according to this report the body was in critical condition and in rusty condition. The report indicated that the smuggled vehicle was invalid The report was strongly supported by the appellant, believing the vehicle was not a smuggled vehicle and reported Point welding or partial repair may result because the car was imported in 1984 and 20, needed repair during 21 years and that the law is binding on the authority of the judge. Uniform issues should be sustained in the decision but the authority has not remained consistent while the order passed by the Additional Collector (adjuster) while deciding the case was not sustainable. In the eyes of the law and the same was set aside by the appellate tribunal and the vehicle was ordered to be released unconditionally upon confirmation of ownership by the owner.

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