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<h1>Appellate tribunal reverses motorcycle confiscation due to lack of evidence</h1> The appellate tribunal overturned the confiscation of a motorcycle under Section 113 of the Customs Act, citing insufficient evidence of illegal export to ... Confiscation of vehicle The appellate tribunal set aside the confiscation of a motorcycle under Section 113 of the Customs Act, ruling that there was no evidence of illegal export to Bangladesh. The appellant's appeal was allowed due to lack of proof supporting the confiscation under Section 113.