Principal Commissioner of Customs (Import) v. Sh. Manish Singhal & Ors.
Case brief
What is this about?
Delhi High Court order dated 05.02.2026 disposing as withdrawn five customs appeals CUSAA 38/2021, CUSAA 39/2021, CUSAA 40/2021, CUSAA 41/2021, CUSAA 42/2021 with CM APPL. 33913/2021, 33968/2021, 33974/2021, 34002/2021, 34130/2021. Appellant: Principal Commissioner of Customs (Import) (counsel Anushree Narain, SSC, with Naman Choula and Yamit Jetley). Respondents: Shri Ajay Kapur proprietor of M/s Chemical Connection & Ors.; MS Aishwarya Overseas & Ors.; Sh. Manish Singhal & Ors.; Shri Ajay Kapur & Ors.; MS Shubham Chemicals Solvents Ltd & Ors. (counsel Parichit Mahajan). Bench: Nitin Wasudeo Sambre, J. and Ajay Digpaul, J. Keywords: withdrawal of appeal; liberty; limitation; time spent before High Court; appeal before Apex Court/Supreme Court; merits not appreciated; pending applications disposed of.
What did the court decide?
All five appeals disposed of as withdrawn at the appellant's instance, with liberty to prefer an appeal before the Apex Court and to canvass there the time spent before this Court if the respondents raise a limitation objection; pending applications disposed of; merits expressly not appreciated.