https://www.taxtmi.com/article/detailed?id=11230 The court held that a penalty order cannot validly be passed without service of a Show Cause Notice (SCN) and an opportunity to be heard as required by Section 153 of the Customs Act. The petitioner established nonreceipt of the SCN, and in the absence of material proving service in the prescribed modes, the penalty order was set aside for violation of natural justice. The revenue may issue a fresh SCN and consider appropriate orders after affording a proper hearing. en-us Wed, 22 Mar 2023 09:07:05 +0530 Wed, 22 Mar 2023 09:07:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11230 The court held that a penalty order cannot validly be passed without service of a Show Cause Notice (SCN) and an opportunity to be heard as required by Section 153 of the Customs Act. The petitioner established nonreceipt of the SCN, and in the absence of material proving service in the prescribed modes, the penalty order was set aside for violation of natural justice. The revenue may issue a fresh SCN and consider appropriate orders after affording a proper hearing. Articles Customs - Import - Export - SEZ Wed, 22 Mar 2023 09:07:05 +0530 https://www.taxtmi.com/article/detailed?id=11230