IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH Sr. No. 117(2) CWP-7448-2024 Date of decision : 14.05.2026 M/s Yamazen Machinery & Tools 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. Bharat Rai Chandani, Advocate (through V.C.) and Mr. Kinshu Mittal, 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 12.12.2023, circulars dated 13.12.2023 and 26.06.2024 have been issued by the Central Board of Indirect Taxes and Customs which are relevant to the facts of the instant case and therefore, after setting aside the impugned order the matter may be remitted to the adjudicating authority to re-examine the same in the light of the afore circulars. 2. In view of the above consensus, the impugned order dated 12.12.2023 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 2026.05.18 16:43 I attest to the accuracy and integrity of this document Punjab and haryana high court, chandigarh