IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH Sr. No. 127 CWP-32430-2025 Date of decision : 07.04.2026 M/s Hues Interior and Designs .…. Petitioner Versus Union of India and others ..... Respondents CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL HON'BLE MS. JUSTICE LAPITA BANERJI Present : Mr. Pranav Jain, Advocate, for the petitioner (appeared through video conferencing). Ms. Sidhi Bansal, Advocate, for the respondents. * * * * * DEEPAK SIBAL, J. (Oral) 1. Learned counsel for the petitioner seeks to withdraw this petition to enable the petitioner to avail of its remedy of appeal available to it under Section 129A of the Customs Act, 1962 read with Section 86 of the Finance Act, 1994. 2. Dismissed as withdrawn with liberty as prayed for. 3. It is clarified that the period spent by the petitioner before this Court shall be excluded from the period of limitation prescribed for filing of the appeal by the petitioner, the liberty for which has been granted through this order. [DEEPAK SIBAL] JUDGE 07.04.2026 [LAPITA BANERJI] shamsher JUDGE Whether speaking/reasoned : Yes / No Whether reportable : Yes / No SHAMSHER SINGH 2026.04.09 09:22 I attest to the accuracy and integrity of this document Punjab and haryana high court, chandigarh