M/S Pernod Ricard India Private Limited Vs Union of… — Writ and Judicial Review | Delhi HC (2026)

M/S Pernod Ricard India Private Limited Vs Union of… — Writ and Judicial Review | Delhi HC (2026)

What the court decided

AI extract

Outcome

Both matters dismissed as withdrawn at the petitioner's prayer; petitioner entitled to raise all points, including questions of law, before the Appellate Authority, and at liberty to apply under Section 14 of the Limitation Act for exclusion of the time the writ petition remained pending when computing the appeal period.

Issue for consideration

Whether the Petitioner could withdraw the writ petition filed under Articles 226 and 227 of the Constitution of India challenging the impugned Order-in-Original, in order to avail the statutory alternative remedy of appeal. +1 more

Court's answer

On withdrawal of the writ petition, the Petitioner shall be entitled to take all of the points, including the question of law, before the Appellate Authority.

Ratio / Principle

The petitioner is at liberty to file an application under Section 14 of the Limitation Act for excluding the time for which the writ petition remained pending in this Court while calculating the period for filing the appeal.

Key takeaways

The writ petition is dismissed as withdrawn and all pending applications stand disposed of.ratio¶18
The contempt petition is dismissed as withdrawn, the respondents having no objections.ratio¶19

Detailed headnote1 paragraphs

Delhi High Court (Anil Kshetarpal and Shail Jain, JJ.), order dated 20.07.2026 — M/s Pernod Ricard India Pvt. Ltd.'s writ petition under Articles 226 and 227 of the Constitution of India challenging the Order-in-Original dated 12th September 2025 of the Assistant Commissioner of Customs (Import) was dismissed as withdrawn at the petitioner's prayer to avail the statutory alternative remedy of appeal. The Court observed that the petitioner would be entitled to take all points, including the question of law, before the Appellate Authority, and was at liberty to file an application under Section 14 of the Limitation Act for exclusion of the time the writ petition remained pending while computing the appeal period. The companion contempt petition (CONT.CAS(C) 1068/2026 against Dinesh Kumar & Ors.) was likewise dismissed as withdrawn, respondents raising no objection.

$~104 & 105

IN THE HIGH COURT OF DELHI AT NEW DELHI

- CONT.CAS(C) 1068/2026 & CM APPL. 39726/2026 M/S PERNOD RICARD INDIA PVT. LTD. .....Petitioner Through: Mr. Diljit Singh Ahluwalia, Mr. Angad Ahluwalia,&Ms. Ariana D Ahluwalia Advs.

versus DINESH KUMAR & ORS. .....Respondents Through: Mr. Anurag Ojha, SSC with Mr. Dipak Raj, Mr. Aryaman Singh Chouhan & Mr. Aditya Chaudhary, Advs.

(105)

- W.P.(C) 14521/2025, CM APPL. 59587/2025 & CM APPL. 33153/2026

M/S PERNOD RICARD INDIA PRIVATE LIMITED .....Petitioner Through: Mr. Diljit Singh Ahluwalia, Mr. Angad Ahluwalia,&Ms. Ariana D Ahluwalia Advs. versus UNION OF INDIA & ANR. .....Respondents Through: Mr. Anurag Ojha, SSC with Mr. Dipak Raj, Mr. Aryaman Singh Chouhan & Mr. Aditya Chaudhary, Advs.

CORAM:

HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MS. JUSTICE SHAIL JAIN

O R D E R % 20.07.2026

W.P.(C) 14521/2025

The present petition has been filed by the Petitioner- M/s Pernod Ricard India Pvt. Ltd. under Articles 226 and 227 of the Constitution of India, inter alia , challenging the impugned Order-inOriginal dated 12th September 2025 passed by Assistant

This is a digitally signed order.

The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 21/07/2026 at 12:10:23

Commissioner of Customs (Import) (hereinafter 'impugned order').

After learned Counsel representing the Petitioner has made his detailed submissions and learned Counsel representing the Respondents has handed over his written submissions, learned Counsel representing the Petitioner prays for permission to withdraw the Writ Petition in order to avail statutory alternative remedy of Appeal against the impugned order.

Learned Counsel representing the Respondents raises no objection if the Writ Petition is withdrawn. 4. Needless to observe that the Petitioner shall be entitled to take all of the points, including the question of law, before the Appellate Authority. The petitioner is further at liberty to file an application under Section 14 of the Limitation Act for excluding the time for which the Writ Petition remained pending in this Court while calculating the period for filing appeal.

With these observations, the Writ Petition is dismissed as withdrawn. All pending applications, if any, also stand disposed of. CONT.CAS(C) 1068/2026

Learned Counsel representing the Petitioner, at the outset, prays for permission to withdraw the contempt Petition. Learned Counsel representing the Respondents has no objections. Hence, the contempt Petition is dismissed as withdrawn.

ANIL KSHETARPAL, J.

JULY 20, 2026/ pd/hp

This is a digitally signed order.

The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 21/07/2026 at 12:10:23