https://www.taxtmi.com/caselaws?id=182368 The High Court of Calcutta nullified the proceedings in a customs case due to misplaced records, leading to a presumption against the Revenue. The court set aside the show cause notice and all proceedings based on the missing records, emphasizing the significance of accurate documentation. The judgment highlighted the adverse inference drawn from the non-availability of records and rendered the demand and threat in a letter from the Assistant Commissioner of Customs ineffective. The court stressed the importance of proper record-keeping in customs cases and allowed for future actions by Customs authorities if the records were found. en-us Mon, 03 Nov 2014 00:00:00 +0530 Sun, 08 May 2016 17:23:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182368 The High Court of Calcutta nullified the proceedings in a customs case due to misplaced records, leading to a presumption against the Revenue. The court set aside the show cause notice and all proceedings based on the missing records, emphasizing the significance of accurate documentation. The judgment highlighted the adverse inference drawn from the non-availability of records and rendered the demand and threat in a letter from the Assistant Commissioner of Customs ineffective. The court stressed the importance of proper record-keeping in customs cases and allowed for future actions by Customs authorities if the records were found. Case-Laws Customs Mon, 03 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182368