9911796707
TMI Blog2007 (11) TMI 645X X X X Extracts X X X X X X X X Extracts X X X X ..... el, Adv. AND Ms. Sheela Goel, Adv.for the Respondent. ORDER: This appeal, by grant of special leave, has been filed against the final judgment and order of the High Court of Gujarat at Ahmedabad dated 23rd November, 2000 passed in Special Civil Application No. 11407 of 2000, whereby the High Court has allowed the petition filed by the respondents herein. 2. Brief facts giving rise to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Special Civil Application No. 11407 of 2000 in the High Court of Gujarat challenging the Notice. 7. By the impugned order, the High Court has allowed the petition and quashed the Notice dated 24.10.2000. 8. Revenue is before us in the present appeal. 9. Heard counsel for the parties. 10. Section 111(d) of the Customs Act, 1962 provides that any goods which are imported or attempt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny other fuel or source of energy, by fitment of a conversion kit, such modification shall be carried out subject to such conditions as may be prescribed: Provided further that the Central Government may prescribe specifications, conditions for approval, retro fitment and other related matters for such conversion kits: Provided also that the Central Government may grant exemption for alterat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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