2014 (11) TMI 1069

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....ith Subir Kr. Saha, Advocates, for the Respondent. ORDER On 25th September, 2014, I directed the Customs authorities to produce the records of the case in Court today. The material records are not produced. 2. Mr. Saraf, learned counsel 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 hand....

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.... aside. 6. Therefore, 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. 7. Furthermore, non-availability of the records raises a presumption against the Revenue from which an adverse inference can be drawn. 8. Therefo....