Principal Commissioner of Custom Import v. Ms Shubham Chemicals Solvents Ltd. & Ors.
Case brief
What is this about?
Five clubbed customs appeals CUSAA 38-42/2021 (with CM APPL. 33913, 33968, 33974, 34002 and 34130 of 2021), Principal Commissioner of Custom(s) (Import) v. 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 Manish Singhal & Ors.; Shri Ajay Kapur & Ors.; Ms Shubham Chemicals Solvents Ltd & Ors., disposed of as withdrawn on 05.02.2026 by the High Court of Delhi (Nitin Wasudeo Sambre and Ajay Digpaul, JJ.). Withdrawal sought to enable appeal before the Apex Court; liberty granted to claim credit for time spent before the High Court on limitation; no merits decided; pending applications disposed of. For appellant: Ms. Anushree Narain, SSC with Mr. Naman Choula and Mr. Yamit Jetley; for respondents: Mr. Parichit Mahajan.
What did the court decide?
Appeals permitted to be withdrawn with liberty as prayed; liberty to seek credit before the Apex Court for time spent before this Court if a limitation objection is raised; pending applications disposed of.