https://www.taxtmi.com/caselaws?id=169403 The court upheld the legality of the seizure of gold under Section 110(1) of the Customs Act, finding it based on a reasonable belief of importation without proper authorization. It also deemed the extension order valid and dismissed allegations of antedating. The court ruled that natural justice principles did not require a hearing before extending the notice period, considering it an administrative power. Additionally, the court found the proviso to Section 110(2) constitutional, as it serves the public interest in preventing smuggling. The writ petitions were dismissed, and the petitioners were directed to bear the costs. en-us Wed, 30 Mar 1966 00:00:00 +0530 Mon, 04 May 2015 10:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169403 The court upheld the legality of the seizure of gold under Section 110(1) of the Customs Act, finding it based on a reasonable belief of importation without proper authorization. It also deemed the extension order valid and dismissed allegations of antedating. The court ruled that natural justice principles did not require a hearing before extending the notice period, considering it an administrative power. Additionally, the court found the proviso to Section 110(2) constitutional, as it serves the public interest in preventing smuggling. The writ petitions were dismissed, and the petitioners were directed to bear the costs. Case-Laws Central Excise Wed, 30 Mar 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169403