IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH **** 201-2 CWP-11518-2009 Date of Decision: 12.01.2026 M/S J.C.T. LTD. ...Petitioner Vs. UNION OF INDIA & ORS …Respondents CORAM:- HON'BLE MR. JUSTICE JAGMOHAN BANSAL HON'BLE MR. JUSTICE AMARINDER SINGH GREWAL Present:- Ms. Sanya Thakur, Advocate for the petitioner Mr. Ajay Kalra, Sr. Standing Counsel for respondent-CBIC *** JAGMOHAN BANSAL, J. (ORAL) 1. For orders, see detailed order of even date passed in CWP-16297-2005 titled as ‘M/s. J.C.T. Ltd. Vs. Union of India & Ors’. 2. Pending application(s), if any, stands disposed of. (JAGMOHAN BANSAL) JUDGE (AMARINDER SINGH GREWAL) JUDGE January 12, 2026 Deepak DPA Whether Speaking/reasoned Yes/No Whether Reportable Yes/No DEEPAK BISSYAN 2026.01.13 09:55 I attest to the accuracy and integrity of this document