2026 (1) TMI 1365

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....or UoI 9953498791. ORDER PER PRATHIBA M. SINGH, J. (ORAL) 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: "79. In the opinion of this Court, the unlocking/activating of the mobile phones as per the procedures adopted by the Petitioners herein is mere 'Configuration' of the product to make it usable and does not constitute "taken into use" under proviso to Rule 3 o....

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....bility 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 appeari....

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.... 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: "3. That aggrieved by the said judgment dated 13.02.2025, the Department had preferred SLP Diary No 30758/2025 titled Union of India & Ors. v. M/s AIIMS Retail Service Pvt. Ltd. before the Hon'ble Supreme Court, which was dismissed on 18.07.2025. 4. That thereafter, on examination of the matter at the appropriate level, the competent authority has taken a considered decision to file a Review Petition before the Hon'ble Supreme Court seeking review of the Order d....

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....ssed. 14. The Court does not find any valid ground to simply adjourn the matter. However, since the two writ petitions i.e., W.P.(C) 18370/2025 and W.P.(C) 18371/2025 are listed today for the first time, let the computation of the entire amount payable along with interest, in terms of the judgment dated 13th February, 2025 be placed on record by the parties, in all three matters, by the next date of hearing. 15. Mr. Shekhar Anand, Assistant Commissioner, Drawback, ACC Exports shall remain present in Court on the next date of hearing." 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....