Full Text
HIGH COURT OF DELHI
Date of Decision: 21st January, 2026
MS KANUSHI ENTERPRISES .....Petitioner
Through: Mr. D. Abhinav Rao, Mr. Rohit Gupta and Mr. Abhisek Das, Advs.
Through: Mr Vivek Sharma, SPC for UOI (9810418275)
Mr. Vishal Chadha, SSC (9810641379).
Mr. Shekhar Anand, Adv. (8809510307)
MS AIMS MIGITAL TECHNOVATIONS PVT.
LTD. .....Petitioner
Mr. Kshitij Chhabra, SPC for UOI (9873300070)
MS AIMS RETAIL SERVICES PRIVATE LIMITED .....Petitioner
Mr. Shekhar Anand, Adv.
JUDGMENT
1. This hearing has been done through hybrid mode.
2. The present three writ petitions have been filed by the Petitioners seeking implementation of the judgment dated 13th February, 2025, (hereinafter, ‘the judgment’) by which the Court had directed the Respondents to process the duty drawbacks to the Petitioners along with interest and release the same. The operative portion of the judgment reads as under:
Orders-in-Original passed by the Respondents, relying on the Clarifications, which take a contrary position to the findings of this Court, are also quashed.
81. The Court has, however, not examined each of the cases as to whether duty drawbacks are liable to be granted or not to the Petitioner therein. The individual cases shall be processed by the Customs Department for drawbacks in accordance with law.
82. It is made clear that if the drawbacks are processed and granted to the respective Petitioners for the relevant period as per law, within a period of three months, no interest would be liable to be paid under Section 75A of the Act. If, however, the same is not effected within a period of three months, upon the expiry of three months interest would be liable to be paid by the Customs Department on the eligible duty drawbacks to the respective Petitioner in accordance with law.
83. The non-grant of interest for the previous period is in view of the fact that there was ambiguity as to the legal position in respect of eligibility of unlocked/activate mobile phones for grant of duty drawbacks.
84. These petitions are allowed in above terms. All pending applications, if any, are also disposed of.”
3. In terms of the aforesaid judgment, the interest on the duty drawback amounts was not awarded for the previous period and the Court had directed release of the duty drawback amounts within three months.
4. Thereafter, the Customs Department had challenged the judgment before the Supreme Court in SLP 30758/2025 in Union of India & Ors v. M/s AIMS Retail Services Private Limited. Vide order dated 18th July, 2025, the Supreme Court had dismissed the SLP in following terms: “1. Delay condoned.
2. Having heard the learned counsel appearing for the petitioners and having gone through the materials on record, we find no good reason to interfere with the common impugned order passed by the High Court.
3. The Special Leave Petitions are, accordingly, dismissed.
4. Pending applications, if any, also stand disposed of.”
5. Despite the aforesaid order of the Supreme Court, the Customs Department has not given effect to the judgment passed by this Court.
6. The three months period, even if computed from the date of dismissal of the SLP which is dated 18th July, 2025, has already expired. Accordingly, in W.P.(C) 15894/2025 vide order dated 30th October, 2025, this Court had observed as under:
13. The payment of statutory interest shall be considered on the next date of hearing.”
7. On 3rd December, 2025, a short affidavit was filed by the Customs Department, which is deposed by Mr. Shekhar Anand, Assistant Commissioner, Drawback, ACC Exports. In the said affidavit, it is stated as under:
8. On the said date, i.e. 3rd December, 2025, it was also submitted that the review petition against the order dated 18th July, 2025 in SLP 30758/2025 was in the process of being filed in the Supreme Court on the same day. The Court had then observed as under:
9. Thereafter, on 15th December, 2025, the Court was informed that the review petition has been filed in the Supreme Court against the order dated 18th July, 2025 in SLP 30758/2025 but the same is yet to be listed. This Court, on the said date had, accordingly, adjourned the matter and directed the computation of the amount payable to the Petitioners to be filed by both the parties.
10. Even today, at the outset, upon being queried, it is submitted that the review petition has not been listed before the Supreme Court.
11. The computation, as sought by the Court on the last date of hearing, on behalf of both the parties has been placed on record for each of the matters.
12. Both the parties have also exchanged copies of their respective computation.
13. Mr. Chaddha, ld. Counsel for the Customs Department again prays that the matter be adjourned today, as an application has been moved before the Supreme Court for an open Court hearing of the review petition.
14. In the opinion of this Court, the main judgment passed by this Court in the writ petition is dated 13th February, 2025. SLP 30758/2025 filed against the said judgment, has been dismissed on 18th July, 2025.
15. No review has been listed by the Department before the Supreme Court till date in respect of the order of the Supreme Court dated 18th July, 2025.
16. Under these circumstances, this Court does not find it justified that the Department is not paying the amount in terms of the judgment dated 13th February, 2025 to the Petitioners.
17. In light of all the facts stated above, the Petitioners may, accordingly, appear before the Department on 9th February, 2026, and the amounts may be finalised between the parties on the basis of computation filed by both parties before this Court. The amount determined shall then be released to the Petitioners by 28th February, 2026.
18. Needless to add, payment of these amounts shall remain subject to the outcome of the review petition before the Supreme Court, if any, filed by the Department.
19. If the amounts are not paid by the Department by 28th February, 2026, stringent actions will be liable to be taken and the Petitioners will be at liberty to revive the present petitions.
20. The petitions, along with pending applications, are disposed of in the aforesaid terms.