https://www.taxtmi.com/caselaws?id=437812 The HC concluded that the petitioner's challenge to the proceedings under Section 110(1D) of the Customs Act, conducted without notice, was valid based on principles of natural justice. However, since the gold bar in question had already been disposed of, the relief sought could not be granted. The Court upheld the requirement for notice as per the decision in *Pradeep Khandelwal*, affirming that procedural requirements remain despite changes in authority. The petition and pending application were disposed of accordingly. en-us Wed, 03 May 2023 00:00:00 +0530 Thu, 23 Nov 2023 14:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437812 The HC concluded that the petitioner's challenge to the proceedings under Section 110(1D) of the Customs Act, conducted without notice, was valid based on principles of natural justice. However, since the gold bar in question had already been disposed of, the relief sought could not be granted. The Court upheld the requirement for notice as per the decision in *Pradeep Khandelwal*, affirming that procedural requirements remain despite changes in authority. The petition and pending application were disposed of accordingly. Case-Laws Customs Wed, 03 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437812