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 this appeal are:

The respondent-company imported 16 consignments of LPG conversion kits into India and sought to clear the same from the customs authorities.

3. A show cause notice bearing No.F.No.VIII/48-7/LPG/ACC/2000 dated 24.10.2000 was issued to the respondent-company stating therein that conversion of a vehicle for facilitating its operation by LPG is prohibited as per Section 52 of the Motor Vehicle Act, 1988 and, therefore, the parts of LPG conversion kits under importation appears to be liable for confiscation under Section 111(d) of the Customs Act, 1962.

4. Respondents submitted their reply to the notice by contesting the notice being without jurisdiction, against the law and requested the customs authorities for clearance of the consignments.

5. Respondents filed Special Civil Application No. 11407 of 2000 in the High Court of Gujarat challenging t