Principal Commissioner of Custom (Import) v. Shri Ajay Kapur Proprietor of M/S Chemical Connection & Ors.
Case brief
What is this about?
Keywords: withdrawal of appeals; CUSAA 38/2021; CUSAA 39/2021; CUSAA 40/2021; CUSAA 41/2021; CUSAA 42/2021; Principal Commissioner of Customs (Import); Ajay Kapur; Chemical Connection; Aishwarya Overseas; Manish Singhal; Shubham Chemicals Solvents Ltd; liberty; limitation; Apex Court; merits not appreciated; Delhi High Court; 05.02.2026; Nitin Wasudeo Sambre; Ajay Digpaul. Relevant when checking whether these Delhi High Court customs appeals were adjudicated: they were withdrawn without any merit appraisal, with liberty reserved to argue time spent before the High Court against a limitation objection in the Apex Court.
What did the court decide?
Appeals disposed of as withdrawn with liberty as prayed; liberty to the appellant to canvass before the Apex Court the time spent before this Court in case the respondents raise an objection as regards limitation; pending applications disposed of.