IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 211 (2) CWP-11680-2007 (O&M) Decided on: December 04, 2024 Messrs Jagraon Exports …...Petitioner Versus Union of India and others …...Respondents CORAM: HON’BLE MR. JUSTICE SANJEEV PRAKASH SHARMA HON’BLE MR. JUSTICE SANJAY VASHISTH **** Present: Mr. Surjeet Bhadu, Advocate, for the petitioner. Ms. Anju, Advocate, for Mr. Sourabh Goel, Senior Standing Counsel, for the respondents/Revenue. Mr. Ajay Kalra, Senior Standing Counsel, for the Customs, CBIC/respondents. **** SANJAY VASHISTH, J. For reasons, see detailed order of even date passed separately in CWP No. 11553 of 2007, titled as “Messrs Gold Star Industries v. Union of India and others”, and two connected cases, including present petition. (SANJAY VASHISTH) (SANJEEV PRAKASH SHARMA) JUDGE JUDGE December 04, 2024 Whether speaking/reasoned? Yes/No Pkapoor Whether reportable? Yes/No PRASHANT KAPOOR 2024.12.10 17:09 I attest to the accuracy and authenticity of this order/judgement