gistfile1.cs

    public class HandleRecordNotFoundAttribute : ActionFilterAttribute
    {
        public override void OnResultExecuting(ResultExecutingContext filterContext)
        {
          var viewResult = filterContext.Result as ViewResult;

          if (viewResult != null && viewResult.ViewData.Model == null)
          {
            filterContext.Result = new ResourceNotFoundResult();
            filterContext.Result.ExecuteResult(filterContext.Controller.ControllerContext);
          }
        }
    }