2014 (11) TMI 1069

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ber, 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 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nsel for the respondent Nos. 1, 2 and 3, submits that these records are misplaced and could not be retrieved. 3. It appears from a copy of a document handed up to this Court by Mr. Chakraborty, learned senior counsel for the petitioner, that an order-in-original was passed by the Assistant Commissioner of Customs on 24th September, 2009. In that order there was a presumption that the licensee .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 7. Furthermore, non-availability of the records raises a presumption against the Revenue from which an adverse inference can be drawn. 8. 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, Spec .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X