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2022 (4) TMI 1529 - HC - CustomsSeeking to quash the order and to conduct de novo proceedings under Section 110(1D) of the Customs Act, 1962 - no notice was not issued to the petitioner before undertaking the exercise of identifying/certifying the subject gold and consequently, he could not remain present on the given date i.e., 17.02.2022 - violation of principles of natural justice - HELD THAT:- In an exercise of this nature, the law would oblige adherence to principals of natural justice [i.e. notice and participation in the exercise] especially given the fact that there is no express exclusion in the Act. The order is set aside - petition disposed off.
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