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2010 (9) TMI 1067 - BOMBAY HIGH COURTBreach of the provisions of the Customs Act on the part of CHA - According to the Revenue CHA was expected to prevent the loading on the vessels on 25th December, 2006 - claim of CHA is that CHA could not have remained present in the custom area since it was closed - Held thst: - it is an admitted fact that the containers were loaded on the vessel on 25th December 2006 and the same sailed on 25th December 2006 itself. In the circumstances, CHA could not have remained present on the day of holiday. CHA had no control over the loading of the goods on the vessel on that day. In the fact situation, it cannot be said that CHA has committed breach of the provisions of the Customs Act - appeal dismissed - decided against Revenue.
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