Commonwealth v. One 1978 Dodge Coupe

LAVELLE, P.J.,

—In this forfeiture proceeding Andrew and Ann Evanko, the owners of a 1978 Dodge Challenger automobile seized by the Commonwealth, challenge, inter alia, the court’s jurisdiction over their person.

On July 9, 1980 Department of Revenue Agents seized the owners’ automobile in the Borough of Nesquehoning in Carbon County pursuant to section 1001 of the Pennsylvania Cigarette Tax Act of July 22, 1970, P.L. 513, 72 P.S. §3169.1001 (act), after discovering 24 cartons of untaxed cigarettes inside the vehicle.

On July 14, 1980 the Commonwealth filed its petition seeking forfeiture of the…