# COMMISSIONER OF CUSTOMS, vs M/s.Punjab Stainless Steel Industries

Court: Supreme Court of India
Date: 2001-07-31
Petitioner: COMMISSIONER OF CUSTOMS,
Respondent: M/s.Punjab Stainless Steel Industries

[Official PDF on Supreme Court of India website](https://api.sci.gov.in/jonew/judis/17860.pdf)


https://niyam.ai/judgements/supreme-court/2001/july/commissioner-of-customs-vs-m-s-punjab-stainless-steel-industries