Penalty order cannot be passed without serving SCN

Sun Aviation Pvt. Ltd. Vs Commissioner of Customs (Export) (Delhi High Court) The Hon’ble Delhi High Court in M/s. Sun Aviation Pvt. Ltd. v. Commissioner of Customs (Export) [W.P. (C) 17189/2022 dated February 7, 2023] has set aside the penalty order passed by the Revenue Department on the ground that the order was passed in violation of principles of natural justice. The assessee was not afforded full opportunity to contest the allegations against it. Set aside the penalty order. Facts: M/s. Sun Aviation Pvt. Ltd. (“the Petitioner”) is an International Air Transport Association (“IA...