Delhi High Court
W.P.(C)/2661/2026 of M/S FRESH FOOD TECHNOLOGY INDIA PVT LTD. Vs COMMISSIONER OF CUSTOMS (IMPORT), & ANR. on 3 November 2026
HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010072472026 + W.P.(C) 2661/2026 M/S FRESH FOOD TECHNOLOGY INDIA PVT LTD. .....Petitioner Through: Mrs. Vidhushi Shubham, Advocate. versus COMMISSIONER OF CUSTOMS (IMPORT), & ANR. .....Respondents Through: Mr. Aditya Singla, SSC/CBIC along with
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IN THE HIGH COURT OF DELHI AT NEW DELHI
CNR No. DLHC010072472026
+
W.P.(C) 2661/2026
M/S FRESH FOOD TECHNOLOGY INDIA PVT LTD.
.....Petitioner
Through:
Mrs. Vidhushi Shubham, Advocate.
versus
COMMISSIONER OF CUSTOMS (IMPORT), & ANR.
.....Respondents
Through:
Mr. Aditya Singla, SSC/CBIC along
with
Ms.
Arya
Suresh
Nair,
Advocates.
CORAM:
HON'BLE MR. JUSTICE AVNEESH JHINGAN
HON'BLE MS. JUSTICE SHAIL JAIN
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O R D E R
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03.11.2026
1. This petition was filed with the following prayers: “(a) Issue a Writ of Mandamus or any other appropriate Writ seeking direction to the Respondents to supply a copy of Order -in-Original No. 282/2025/Gr.V/AC/ Import/ICD/ TKD dated 07.07.2025 and show cause notice to the Petitioner referred in the recovery letters dated 02.12.2025 and 11.11.2025; and/or
(b) Issue a Writ of Mandamus and/or any other appropriate Writ seeking direction to the Respondents to consider the period of limitation for filing of an appeal against the Order- in-Original No. 282/2025/Gr.V/AC/ Import/ICD/ TKD dated 07.07.2025 from the date of receipt of the order; and/or
(c) Issue Rule Nisi in terms of prayer at (a) & (b) above and 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 05/11/2026 at 11:36:52
confirm the same after hearing the parties; and Pass such other order(s) or direction(s) as this Hon'ble Court may deem fit and proper in the facts and circumstances of the case and in favour of the Petitioner.’
2. Learned counsel for the petitioner contends that the copy of the Order in Original is annexed with the reply filed by the respondent and it was not received earlier. Further seeks liberty to avail the remedy of appeal. However, the prayer made is that the limitation be counted from the date of the receipt of the order.
3. Mr. Singla has no serious objections for the limited prayer made. However, refutes the contention that the order was not served earlier.
4. In view of the limited prayer made, this writ petition is disposed of with liberty to avail the statutory remedy of appeal. The language of Section 128 of the Customs Act, 1962 is unambiguous that the period of limitation shall start from the date of the communication of the order. This court is not commenting upon the receipt of the order as it is a disputed question of fact.
5. There is no doubt the Appellate Authority while dealing with the application for condonation of delay filed if any, shall also consider the applicability of Section 14 of the Limitation Act, 1963 in view of the pendency of this case before this court.
6. The writ petition is disposed of accordingly.
AVNEESH JHINGAN, J
SHAIL JAIN, J NOVEMBER 3, 2026/Ni 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 05/11/2026 at 11:36:52