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Glory Research Association vs Commr. Of Cus. (Airport) on 4 October, 2002

5.9 As far as the observation of learned Adjudicating Authority that the appellant Mahendra N. Thacker observed wilful negligence in doing his duty is concerned, it also lacks force because in Glory Agency vs. Commr. Of Cus. (Seaport Exports), Chennai, 2009 (244) ELT 596 (Tri-Chennai), the Tribunal has clearly held that responsibility of CHA would cease once goods are handed over to the transporters and CHA cannot be expected to have knowledge as to what happened to the goods after handing over to the transporters.
Customs, Excise and Gold Tribunal - Calcutta Cites 1 - Cited by 0 - Full Document
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