TMI Blog2000 (11) TMI 159X X X X Extracts X X X X X X X X Extracts X X X X ..... tition is filed against the notice bearing F. No. VIII/48/7LPG/ACC/2000, dated 24-10-2000 issued by Respondent No. 2 wherein it was stated that "at appears that conversion of a vehicle for facilitating its operation by LPG is prohibited as per Section 52 of the Motor Vehicle Act, 1988. Therefore, the parts of LPG Conversion kits under importation appears to be liable for confiscation under Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en incorporated in the Motor Vehicles Act empowering Central Government to lay down rules for use of LPG conversion kit, but the rule is not yet notified". It is further stated in the Affidavit in reply that the rules are likely to contain the specification/standard of LPG conversion kit, an authority to approve the kit and kit manufacture/importer. It is also submitted that merely because Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s etc. The following goods brought from a place outside India shall be liable to confiscation :- (a) -- (b) -- (c) -- (d) 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;" 4.The submission is t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vision under which the import of such LPG conversion kit is prohibited. Mr. Shah submitted that the intention of the authority in not clearing the consignment is only that the said LPG conversion kit is not used in motor vehicles. Howsoever good may be the intention of the department, the same cannot be upheld in absence of a specific provision authorising the act of not clearing the import of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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