2010 (3) TMI 474

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....r]. - P.C. Perused appeal. Heard the learned Counsel for the appellant and the learned Counsel for the respondents. 2. The factual aspect is that the shipping line M/s. Neptune Container Logistics Pvt. Ltd. is charged for loading the containers on vessel Bunga Delima Voy No. 005E which sailed on 30th January, 2007. 30th January, 2007 being the Moharam holiday for Custom, CHA or the exporter were....