Commissioner of Customs Ludhiana v. M/S Garg Overseas

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Source document is OCR-corrupted; the substantive judgment text (¶1–¶15, ¶17–¶23) is illegible. Only legible content consists of digital attestation lines reading 'I attest to the accuracy and integrity of this document', signed RAJEEV PUROHIT, timestamped 2026.03.06 12:49 (¶16 and ¶24). Court, case number, parties, advocates, statutes, cited cases, issues, holdings and outcome are not recoverable from the provided text.