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    <title>2007 (3) TMI 166 - PUNJAB &amp; HARYANA HIGH COURT</title>
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    <description>The High Court of Punjab &amp;amp; Haryana dismissed three appeals filed by the revenue challenging the Tribunal&#039;s orders under the Customs Act. The appeals were consolidated due to common facts and legal issues. The Court found M/s. Leader Valves not liable for duty payment post-DEPB cancellation, as they acted in good faith and the limitation period had expired. The High Court upheld the Tribunal&#039;s decision in favor of M/s. Leader Valves, dismissing all three appeals.</description>
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      <description>The High Court of Punjab &amp;amp; Haryana dismissed three appeals filed by the revenue challenging the Tribunal&#039;s orders under the Customs Act. The appeals were consolidated due to common facts and legal issues. The Court found M/s. Leader Valves not liable for duty payment post-DEPB cancellation, as they acted in good faith and the limitation period had expired. The High Court upheld the Tribunal&#039;s decision in favor of M/s. Leader Valves, dismissing all three appeals.</description>
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