Commissioner of Customs v. M/S Gold Leaf Global

Punjab & Haryana HC17 Feb 2026CUSAP/16/2025

Download

Case brief

from the order text

What is this about?

and connected cases -1- IN THE HIGH COURT OF…

¶1

��

¶2

�� 

¶3

�� ��	�� ��	�� ��
�� !"#��$��%��	��	&��"''�!%�
	()��
�)���'��'"�$�'�+�'��		&�#"��!�"!%�
��	��,��	��
�� !"#��$��%��	��	&��"''�!%�
	()��
�)���'��'"�$�'�+�'��		&�#"��!�"!%�
-��	��.��	��
�� !"#��$��%��	��	&��"''�!%�
	()��
�)���'��'"�$�'�+�'��		&�#"��!�"!%�
�.��	��	��
�� !"#��$��%��	��	&��"''�!%�
	()��
�)���'��'"�$�'�+�'��		&�#"��!�"!%�
��	��	��
�� !"#��$��%��	�� ()��	&��"''�!%�

¶4

RITU SHARMA 2026.02.24 16:13 I attest to the accuracy and integrity of this document

¶5

��	�� ��
�)���'��'"�$�'�+�'��	&�#"��!�"!%�
��	��/��
�� !"#��$��%��	� �� &��"''�!%�
	()��
�)���'��'"�$�'�+�'��	&�#"��!�"!%�
��	��
�� !"#��$��%��	�� &��"''�!%�
	()��
�)���'��'"�$�'�+�'��	&�#"��!�"!%�
�/�� ��	��
�� !"#��$��%��	�� &��"''�!%� ()��
�)���'��'"�$�'�+�'��	&�#"��!�"!%�
,��	��
�� !"#��$��%��	�� &��"''�!%� ()��
�)���'��'"�$�'�+�'��	&�#"��!�"!%�
��	��-��
�� !"#��$��%��	�� &��"''�!%�
	()��
�)���'��'"�$�'�+�'��	&�#"��!�"!%�
��	��.��
�� !"#��$��%��	�� &��"''�!%�
	()��
�)���'��'"�$�'�+�'��	&�#"��!�"!%�

Commissioner of Customs Vs M/S Gold Leaf Global — Punjab & Haryana HC (2026) — LawSathi Research

¶7

��	��	��-��
��	��	��
�� !"#��$��%��	�� ()��	&��"''�!%�
�)���'��'"�$�'�+�'��		&�#"��!�"!%�
�-�� ��	��	��
�� !"#��$��%��	��	&��"''�!%�
	()��
�)���'��'"�$�'�+�'��		&�#"��!�"!%�
�.�� ��	��	��
�� !"#��$��%��	�� ()��	&��"''�!%�
�)���'��'"�$�'�+�'��		&�#"��!�"!%�
�� ��	��/��	��
�� !"#��$��%��	��	&��"''�!%�
	()��
�)���'��'"�$�'�+�'��		&�#"��!�"!%�
��	��,��	��
�� !"#��$��%��	��	&��"''�!%�
	()��
�)���'��'"�$�'�+�'��		&�#"��!�"!%�
��	��-��	��
�� !"#��$��%��	��	&��"''�!%�
	()��
�)���'��'"�$�'�+�'��		&�#"��!�"!%�

¶21

-�� 20�163��10��3��!��--��-/5�.��.�� 5�4��=��4��:�4:��6��4��1�5��3��2��2=� �3��10��3��9�4�0�9��0��;�0��6��73��3��0��44=� ;4��;0��0��;��5��;�0�9��0��4=��4��;;��4��2��0�� A��B24��3��1;0�9��10��09��-�"�2��%3��1��9�� %3��;;��4��3�:��2��;��1��4�7��>��2=�A��B24�� 3��1;0�9��10�� 7��2�3�4��0��;��!��--�� -/5�.��.��3��;�0�9��3�:��6��>�0��3��;�� ;;0��3��6�A��B24��3��1;0�9��10��4�9��0��4�2�0�=�� 4��;0��;;��4��2��0��3��10��%3��;��3��2��2=� 4��0��1��4��0��;;�44��;;��4�5��3�163��7��3�� 0��0��;;4��0��2��6��4��2=��3��;�0�9��9��0��2��0�� A��B24��3��1;0�9��10��:��7��991��,��0�9� ��0=��$��0��;�4��99��05��0��0��'�6�4��0�5� ��0��%�>��1��9��'�2�0�=�7��163��2=��;;�44��:��4��;;0�;0�� 0�9��=��3��;;��4��2��0��3��10�5��0��7��3�4�7��9�=�2�� :��4�24��;;��4��3�:�5��0��64=5�2��9��9��24�� 7��3�4�2�0�=��;;�44��3��2��163��

Commissioner of Customs v. M/S Gold Leaf Global

Case brief

What is this about?

Case details

Similar cases

Hlv Studios Vs State of Punjab and Others

Abdul Latif Vs State of Punjab and Others

M/S Brilliant Etoile Private Limited Vs Directorate General of GST Intelligence and Anr.

Commissioner of Customs New Delhi Vs M/S Hanuman Parsad and Sons

Commissioner of Customs v. M/S Gold Leaf Global

Case brief

What is this about?

Case details

Similar cases

Hlv Studios Vs State of Punjab and Others

Abdul Latif Vs State of Punjab and Others

M/S Brilliant Etoile Private Limited Vs Directorate General of GST Intelligence and Anr.

Commissioner of Customs New Delhi Vs M/S Hanuman Parsad and Sons

Commissioner of Customs Vs M/S Elvance Overseas LLP

Commissioner of Customs Vs Sedna Impex India Pvt. Ltd.