Principal Commissioner of Custom Import v. Shri Ajay Kapur & Ors.
Case brief
What is this about?
Delhi High Court order dated 05.02.2026 (Sambre & Digpaul JJ.) disposing of five customs appeals CUSAA 38/2021, 39/2021, 40/2021, 41/2021 and 42/2021 (CM APPL. 33913, 33968, 33974, 34002, 34130 of 2021) as withdrawn at the instance of the appellant Principal Commissioner of Customs (Import), who intends to appeal to the Apex Court; liberty granted to canvass time spent before this Court vis-a-vis limitation objections; pending applications disposed; merits of the appeals not appreciated/adjudicated.
What did the court decide?
Withdrawal of the five CUSAA appeals (CUSAA 38-42/2021) with liberty as prayed, enabling the appellant to pursue an appeal before the Apex Court, including liberty to canvass the time spent before this Court in prosecuting the appeals against any limitation objection raised by the respondents; pending applications disposed of.