Principal Commissioner of Custom Import v. Ms Aishwarya Overseas & Ors.
Case brief
What is this about?
Withdrawal of five Delhi High Court customs appeals (CUSAA 38/2021 to CUSAA 42/2021) by the Principal Commissioner of Customs (Import); respondents include Shri Ajay Kapur / M/s Chemical Connection, Ms Aishwarya Overseas, Sh. Manish Singhal and Ms Shubham Chemicals Solvents Ltd; appeals withdrawn to enable appeal before the Apex Court (Supreme Court); liberty granted on limitation / time spent before this Court; merits expressly not appreciated; decided 05.02.2026 by Justices Nitin Wasudeo Sambre and Ajay Digpaul; counsel: Ms. Anushree Narain (SSC), Mr. Naman Choula, Mr. Yamit Jetley for appellant; Mr. Parichit Mahajan for respondents.
What did the court decide?
All five appeals (CUSAA 38/2021 to CUSAA 42/2021) disposed of as withdrawn with liberty as prayed; liberty to canvass before the Apex Court the time spent before this Court on any limitation objection; pending CM applications disposed of.