(a) Customs Act (IV of 1969)--S. 196-S.R.O 506(1/88), dated 26-6-1998-Import free of custom duty of vehicle ":Pr sro Jeep" by Diplomat of- Seizure of-Further disposed < --Factual controversy of- Question of exercise of jurisdiction-Appeal against seizure of vehicle in question imported free of custom duty by appellant was dismissed by Tribunal below maintaining the order of Adjudication Officer, and further appeal thereagainst in High Court-Validity-There was a finding of Tribunal as well as by the Adjudicating Officer that the vehicle in question had been disposed of/sold to said other person who in fact was stated to have raised the plea that he was owner of the vehicle and was ready to pay all the custom duty and j other taxes due upon the said vehicle-Said person did not challenged the order of Adjudicating Officer-ln pith and substance the contentions of appellant raised a factual controversy which was beyond the jurisdiction and scope