IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH **** 203 CWP-7499-2009 Date of Decision: 02.12.2025 UNION OF INDIA AND ANR. ...Petitioner Vs. M/S CANNON INDUSTRIES (P) LTD. AND ORS. …Respondents CORAM:- HON'BLE MR. JUSTICE JAGMOHAN BANSAL HON'BLE MR. JUSTICE AMARINDER SINGH GREWAL Present:- Mr. Sourabh Goel, Advocate for the petitioner Mr. Ankur Pandey, Advocate for Mr. Manuj Nagrath, Advocate for respondent *** JAGMOHAN BANSAL, J. (ORAL) 1. Learned counsel for the respondent at the outset submits that amount of duty involved in the instant case is less than Rs.2 crores, thus, as per Board Circular dated 06.08.2024, the petition deserves to be withdrawn. 2. Faced with this, learned counsel for the petitioner submits that amount involved is less than prescribed monetary limit, however, Court may, as per his instructions, adjudicate issue involved if finds fit. 3. Concededly, amount involved is less than Rs.2 crores i.e. monetary limited prescribed by aforesaid circular. 4. Disposed of on the ground of monetary limit without expressing opinion on merits. (JAGMOHAN BANSAL) JUDGE (AMARINDER SINGH GREWAL) JUDGE December 02, 2025 Deepak DPA Whether Speaking/reasoned Yes/No Whether Reportable Yes/No DEEPAK BISSYAN 2025.12.03 10:21 I attest to the accuracy and integrity of this document