IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH Sr. No. 117(4) CWP-8070-2024 Date of decision : 14.05.2026 Kanematsu India Pvt. Ltd. .…. Petitioner Versus Union of India and others ..... Respondents CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL HON'BLE MS. JUSTICE LAPITA BANERJI Present : Mr. Sandeep Chilana, Advocate, for the petitioner. Mr. Sourabh Goel, Senior Standing Counsel, with Ms. Geetika Sharma, Advocate, Mr. Himanshu Gautam Advocate and Ms. Drishti, Advocate, for Union of India. * * * * * DEEPAK SIBAL, J. (Oral) 1. Learned counsel for the parties submit that after the passing of the impugned order dated 27.12.2023, circular dated 26.06.2024 has been issued by the Central Board of Indirect Taxes and Customs which would have a bearing on the facts of the instant case and therefore, after setting aside the impugned order, the matter be remitted to the adjudicating authority to re-examine the same in the light of the afore circular. 2. In view of the above consensus, the impugned order dated 27.12.2023 is set aside and the matter is remitted to the adjudicating authority for re- examination, as above. [DEEPAK SIBAL] JUDGE 14.05.2026 [LAPITA BANERJI] shamsher JUDGE Whether speaking/reasoned : Yes / No Whether reportable : Yes / No SHAMSHER SINGH 2026.05.20 11:02 I attest to the accuracy and integrity of this document Punjab and haryana high court, chandigarh