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Challenge to customs notice regarding importation of LPG conversion kits under Section 111(d) of the Customs Act, 1962 and Section 52 of the Motor Vehicle Act, 1988. Analysis: The appeal was filed against the High Court's judgment allowing the petition challenging a customs notice related to the importation of LPG conversion kits. The respondent-company had imported 16 consignments of LPG conversion kits and faced a show cause notice citing Section 52 of the Motor Vehicle Act, 1988, and Section 111(d) of the Customs Act, 1962. The notice alleged that converting a vehicle to operate on LPG was prohibited under the Motor Vehicle Act, making the imported parts liable for confiscation. The respondents contested the notice's jurisdiction and legality, seeking clearance of the consignments. The High Court, in its order, quashed the notice, leading to the appeal by the Revenue. The Customs Act, 1962, under Section 111(d), allows for the confiscation of goods imported contrary to any prohibition imposed by the Act or any other law. On the other hand, Section 52 of the Motor Vehicle Act, 1988, as amended, regulates alterations in motor vehicles, including modifications for operating with different types of fuel like LPG. The Central Government is empowered to prescribe conditions and specifications for such modifications, including the fitment of conversion kits. The Supreme Court's analysis concluded that Section 52 does not prohibit the importation of LPG conversion kits or altering the source of energy from petrol to compressed natural gas or LPG. Therefore, the Court found no error in the High Court's decision and dismissed the appeal without costs.
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