IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH -.-

Decided on 09.01.2025

1. CUSAP-8-2021 (O&M)

Gursam International ....Appellant VERSUS Commissioner of Customs ....Respondent

2. CUSAP-12-2016 (O&M)

M/s Sundesh Springs Pvt. Ltd. ....Appellant VERSUS Commissioner of Customs ....Respondent

3. CUSAP-1-2017 (O&M)

M/s Girnar Impex Ltd. ....Appellant VERSUS Commissioner of Customs ....Respondent

4. CUSAP-6-2016 (O&M)

M/s Siri Amar Exports. ....Appellant VERSUS Commissioner of Customs ....Respondent

5. CUSAP-8-2016 (O&M)

Adhishwar Jain ....Appellant VERSUS Commissioner of Customs ....Respondent CORAM : HON'BLE MR. JUSTICE ARUN PALLI HON’BLE MRS. JUSTICE SUDEEPTI SHARMA Present: For the Appellants Mr. Anurag Sharma, Advocate Mr. Deepak Gupta, Advocate For the respondents Mr. Sourabh Goel, Sr. Standing Counsel with Ms. Geetika Sharma, Advocate for the respondents-DRI. Mr. Rajesh Sethi, Advocate for the respondents-Customs -.-

SUDEEPTI SHARMA, J.

1. Since common question of law is involved in the above-numbered appeals, therefore, we decide these appeals vide this common judgment.

2. The challenge in the present appeals under Section 130 of the Customs Act, 1962 is to the orders passed in the appea