Yamazen Machinery & Tools India Pvt. Ltd. Vs Union of India and others
Date: May 13, 2026
Subject Matter
Secondment: Impugned Order Set Aside, Matter Remitted for Re-examination in Light of New Circulars
Summary
The impugned order dated 12.12.2023 has been set aside by the High Court, and the matter is remitted to the adjudicating authority for re-examination. This decision was based on a consensus between the parties, who agreed that newly issued circulars…
FULL TEXT OF THE JUDGMENT/ORDER OF PUNJAB AND HARYANA HIGH COURT 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…