# PRINCIPAL COMMISSIONER OF CUSTOMS, LUDHIANA vs MS GANESH INTERNATIONAL

Court: Punjab and Haryana High Court
Date: 2026-05-27
Citation: CUSAP 45/2026
Petitioner: PRINCIPAL COMMISSIONER OF CUSTOMS, LUDHIANA
Respondent: MS GANESH INTERNATIONAL

[Official PDF on Punjab and Haryana High Court website](https://livedb9010.phhc.gov.in/public/judgments/order-pdf?case_type=CUSAP&case_no=45&case_year=2026&order_date=2026-05-27&order_type=FINAL)

## Judgment text (excerpt)

Sr. No.105 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CUSAP-45-2026(O&M) Date of Decision : 27.05.2026 PRINCPAL COMMISSIONER OF CUSTOMS, LUDHIANA …APPELLANT Versus M/S GANESH INTERNATIONAL …RESPONDENT CORAM : HON’BLE MR. JUSTICE DEEPAK SIBAL HON’BLE MS. JUSTICE LAPITA BANERJI Present : Mr. Naman Jain, Advocate for the petitioner. *** DEEPAK SIBAL, J. (Oral) Learned counsel for the appellant submits that since for the same cause of action on account of a technical glitch, another file with a separate appeal number has been created, he be permitted to withdraw this petition with permission to pursue the second appeal filed on the same cause of action. Dismissed as withdrawn with liberty as prayed for. (DEEPAK SIBAL) JUDGE (LAPITA BANERJI) 27.05.2026 JUDGE Prince Whether speaking/reasoned : Yes/No Whether reportable : Yes/No PRINCE SAINI 2026.05.28 11:39 I attest to the accuracy and integrity of this document

https://niyam.ai/judgements/high-court/2026/may/principal-commissioner-of-customs-ludhiana-vs-ms-ganesh-international