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 the Notice. 6. By the impugned order, the High Court has allowed the petition and quashed the Notice dated 24.10.2000. 7. Revenue is before us in the present appeal. 8. Heard counsel for the parties. Section 111(d) of the Customs Act, 1962 provides that "any goods which are imported or attempted to be imported or are brought within the Indian customs waters for the purpose of being imported, contrary to any prohibition imposed by or under this Act or any other law for the time being in force are liable to be confiscated". Section 52, as amended w.e.f. 11.8.2000, provides: "52. Section 52, as amended w.e.f. 11.8.2000, provides: "52. Alteration in motor vehicle- (1) No owner of a motor vehicle shall so alter the vehicle that the particulars contained in the certificate of registration are at variance with those originally specified by the manufacturer: Provided that where the owner of a motor vehicle makes modification of the engine, or any part thereof, of a vehicle for facilitating its operation by different type of fuel or source of energy including battery, compressed natural gas, solar power, liquid petroleum gas or any 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, retrofitment and other related matters for such conversion kits: Provided also that the Central Government may grant exemption for alteration of vehicles in a manner other than specified above, for any specific purpose." 9. A reading of these two sections makes it clear that Section 52 does not prohibit either the importation of the LPG conversion kits or prohibit the change in the source of energy from petrol to compressed natural gas or liquid petroleum gas. 10. In view of above, we do not find any error in the impugned order passed by the High Court. Accordingly, this appeal is dismissed but without any order as to costs.