$~104 & 105 * IN THE HIGH COURT OF DELHI AT NEW DELHI + CONT.CAS(C) 1068/2026 & CM APPL. 39726/2026 M/S PERNOD RICARD INDIA PVT. LTD. .....Petitioner Through: Mr. Diljit Singh Ahluwalia, Mr. Angad Ahluwalia,&Ms. Ariana D Ahluwalia Advs. versus DINESH KUMAR & ORS. .....Respondents Through: Mr. Anurag Ojha, SSC with Mr. Dipak Raj, Mr. Aryaman Singh Chouhan & Mr. Aditya Chaudhary, Advs. (105) + W.P.(C) 14521/2025, CM APPL. 59587/2025 & CM APPL. 33153/2026 M/S PERNOD RICARD INDIA PRIVATE LIMITED .....Petitioner Through: Mr. Diljit Singh Ahluwalia, Mr. Angad Ahluwalia,&Ms. Ariana D Ahluwalia Advs. versus UNION OF INDIA & ANR. .....Respondents Through: Mr. Anurag Ojha, SSC with Mr. Dipak Raj, Mr. Aryaman Singh Chouhan & Mr. Aditya Chaudhary, Advs. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MS. JUSTICE SHAIL JAIN O R D E R % 20.07.2026 W.P.(C) 14521/2025 1. The present petition has been filed by the Petitioner- M/s Pernod Ricard India Pvt. Ltd. under Articles 226 and 227 of the Constitution of India, inter alia, challenging the impugned Order-in- Original dated 12th September 2025 passed by Assistant 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 21/07/2026 at 12:01:10 Commissioner of Customs (Import) (hereinafter 'impugned order'). 2. After learned Counsel representing the Petitioner has made his detailed submissions and learned Counsel representing the Respondents has handed over his written submissions, learned Counsel representing the Petitioner prays for permission to withdraw the Writ Petition in order to avail statutory alternative remedy of Appeal against the impugned order. 3. Learned Counsel representing the Respondents raises no objection if the Writ Petition is withdrawn. 4. Needless to observe that the Petitioner shall be entitled to take all of the points, including the question of law, before the Appellate Authority. The petitioner is further at liberty to file an application under Section 14 of the Limitation Act for excluding the time for which the Writ Petition remained pending in this Court while calculating the period for filing appeal. 5. With these observations, the Writ Petition is dismissed as withdrawn. All pending applications, if any, also stand disposed of. CONT.CAS(C) 1068/2026 6. Learned Counsel representing the Petitioner, at the outset, prays for permission to withdraw the contempt Petition. Learned Counsel representing the Respondents has no objections. Hence, the contempt Petition is dismissed as withdrawn. ANIL KSHETARPAL, J. SHAIL JAIN, J. JULY 20, 2026/pd/hp 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 21/07/2026 at 12:01:10