MS KANUSHI ENTERPRISES vs UNION OF INDIA & ORS.

Judgment text excerpt

$~1 to 3 (SDB) * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 21st January, 2026 Uploaded on: 27th January, 2026 + W.P.(C) 15894/2025 MS KANUSHI ENTERPRISES .....Petitioner Through: Mr. D. Abhinav Rao, Mr. Rohit Gupta and Mr. Abhisek Das, Advs. versus UNION OF INDIA & ORS. .....Respondents Through: Mr Vivek Sharma, SPC for UOI (9810418275) Mr. Vishal Chadha, SSC (9810641379). Mr. Shekhar Anand, Adv. (8809510307) + W.P.(C) 18370/2025 MS AIMS MIGITAL TECHNOVATIONS PVT. LTD. .....Petitioner Through: Mr. D. Abhinav Rao, Mr. Rohit Gupta and Mr. Abhisek Das, Advs. versus UNION OF INDIA & ORS. .....Respondents Through: Mr. Vishal Chadha, SSC Mr. Shekhar Anand, Adv Mr. Kshitij Chhabra, SPC for UOI (9873300070) + W.P.(C) 18371/2025 MS AIMS RETAIL SERVICES PRIVATE LIMITED .....Petitioner Through: Mr. D. Abhinav Rao, Mr. Rohit Gupta and Mr. Abhisek Das, Advs. Signature Not Verified Digitally Signed W.P.(C) 15894/2025 & other connected matters Page 1 of 8 By:DHIRENDER KUMAR Signing Date:27.01.2026 13:12:00 versus UNION OF INDIA & ORS. .....Respondents Through: Mr. Sahaj Garg, Adv. for UoI 9953498791 Mr. Vishal Chadha, SSC Mr. Shekhar Anand, Adv. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN 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 13 th 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 me