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2014 (11) TMI 1069 - HC - CustomsRecovery proceedings - Non-availability of records with the revenue - Respondent / revenue submitted that records are misplaced and could not be retrieved - Held that - it is quite clear that the premises on which the purported order dated 24th September, 2009 was passed, that is the 16th March, 2006 order, was not in existence when the order dated 24th September, 2009 was passed. Non-availability of records raises a presumption against the Revenue from which an adverse inference can be drawn. Therefore, the show cause notice and all the proceedings culminating in the order dated 24th September, 2009 are set aside. Consequently, the demand and threat contained in the letter dated 15th September, 2014 of the Assistant Commissioner of Customs, Special Tax Recovery Cell Court , Customs House, Kolkata, are not to be given any effect. In the event, the records of this case are retrieved, this will not prevent the Customs authorities to take such steps, as they may be advised to take.
Issues: Misplacement of records leading to presumption in a customs case.
In this judgment by the High Court of Calcutta, the main issue revolved around the misplaced records in a customs case, leading to a presumption that affected the outcome of the case. The court directed the Customs authorities to produce the records, but they were not available, as stated by the respondent's counsel. The petitioner's counsel presented a document showing an order-in-original from 2009 based on an order from 2006, which was later set aside on appeal in 2006. The court noted that the premises for the 2009 order were not valid due to the non-existence of the 2006 order at that time. The court highlighted the significance of the missing records, stating that their non-availability raised a presumption against the Revenue, allowing for an adverse inference to be drawn. Consequently, the court set aside the show cause notice and all proceedings leading to the 2009 order. The demand and threat in a letter from the Assistant Commissioner of Customs were also deemed ineffective. The court emphasized that if the records were found in the future, the Customs authorities could take appropriate actions as advised. In conclusion, the court's decision was to nullify the proceedings based on the misplaced records, emphasizing the importance of accurate documentation in customs cases. The judgment served as a reminder of the legal implications of missing records and the impact it can have on the outcome of a case.
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