$~28 to 32 * IN THE HIGH COURT OF DELHI AT NEW DELHI + CUSAA 38/2021 & CM APPL. 33913/2021 PRINCIPAL COMMISSIONER OF CUSTOM (IMPORT) .....Appellant Through: Ms. Anushree Narain, SSC with Mr. Naman Choula and Mr. Yamit Jetley, Advs. versus SHRI AJAY KAPUR PROPRIETOR OF M/S CHEMICAL CONNECTION & ORS. .....Respondents Through: Mr. Parichit Mahajan, Adv. 29 + CUSAA 39/2021 & CM APPL. 33968/2021 PRINCIPAL COMMISSIONER OF CUSTOM IMPORT .....Appellant Through: Ms. Anushree Narain, SSC with Mr. Naman Choula and Mr. Yamit Jetley, Advs. versus MS AISHWARYA OVERSEAS & ORS. .....Respondents Through: Mr. Parichit Mahajan, Adv. 30 + CUSAA 40/2021 & CM APPL. 33974/2021 PRINCIPAL COMMISSIONER OF CUSTOMS (IMPORT) .....Appellant Through: Ms. Anushree Narain, SSC with Mr. Naman Choula and Mr. Yamit Jetley, Advs. versus This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 07/02/2026 at 12:44:40 SH. MANISH SINGHAL & ORS. .....Respondents Through: Mr. Parichit Mahajan, Adv. 31 + CUSAA 41/2021 & CM APPL. 34002/2021 PRINCIPAL COMMISSIONER OF CUSTOM IMPORT .....Appellant Through: Ms. Anushree Narain, SSC with Mr. Naman Choula and Mr. Yamit Jetley, Advs. versus SHRI AJAY KAPUR & ORS. .....Respondents Through: Mr. Parichit Mahajan, Adv. 32 + CUSAA 42/2021 & CM APPL. 34130/2021 PRINCIPAL COMMISSIONER OF CUSTOM IMPORT .....Appellant Through: Ms. Anushree Narain, SSC with Mr. Naman Choula and Mr. Yamit Jetley, Advs. versus MS SHUBHAM CHEMICALS SOLVENTS LTD & ORS. .....Respondents Through: Mr. Parichit Mahajan, Adv. CORAM: HON'BLE MR. JUSTICE NITIN WASUDEO SAMBRE HON'BLE MR. JUSTICE AJAY DIGPAUL O R D E R % 05.02.2026 This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 07/02/2026 at 12:44:40 1. On instructions, a prayer for withdrawal of the aforesaid appeals is made as the appellant intends to take recourse to proper and appropriate remedy as provided under law for preferring an appeal before the Apex Court. 2. We grant liberty to the appellant to canvass before the Apex Court as regards the time spent before this Court in prosecuting the present appeals in case the respondents raises an objection as regards limitation. 3. As such, the abovesaid appeals stand disposed of as withdrawn with liberty as prayed. Pending applications stand disposed of. 4. Needless to clarify that we have not appreciated the merits of the present appeals. NITIN WASUDEO SAMBRE, J AJAY DIGPAUL, J FEBRUARY 5, 2026 Rr/ab/st This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 07/02/2026 at 12:44:40