Bombay High Court

AUTOZONEversusTHE COMMISSIONER OF CUSTOMS NS V (IMPORT) AND ANR

Decided: 14 August 2026
Disposal: Disposed off as Withdrawn

Holding

The writ petition is allowed to be withdrawn with liberty to file appropriate proceedings.

Summary

The petitioner, Autozone, filed a writ petition before the Bombay High Court seeking relief against the Commissioner of Customs. The petitioner later moved the Court for leave to withdraw the petition, requesting liberty to file appropriate proceedings thereafter. The Court considered the petitioner's request and allowed the withdrawal, granting liberty to file suitable proceedings in the future. All contentions raised by both parties were kept open for future reference. Consequently, the writ petition was disposed of as withdrawn.

Issues considered

Whether a writ petition may be withdrawn with liberty to file appropriate proceedings

Subjects

withdrawal of writ petition
civil appellate jurisdiction
customs law
procedural law
high court

Judgment

                                                               901-WP-10486-2026.doc


            IN THE HIGH COURT OF JUDICATURE AT BOMBAY
                    CIVIL APPELLATE JURISDICTION
                            WRIT PETITION NO. 10486 OF 2026
Autozone                                              .....Petitioner
                  Versus
The Commissioner of Customs
NS-V (Import) and Anr.                                   .....Respondents
                               .....
Ms. Surbhi Soni i/b Masu & Associates, for the Petitioner.
                                ..…
                                      CORAM : M. S. KARNIK &
                                              SANDESH D.PATIL, JJ.
                                      DATE     : 14th AUGUST 2026
P.C.:-

1.        On instructions, learned Counsel for the Petitioner seeks leave

to withdraw the present Petition with liberty to file appropriate

proceedings.


2.        In view of above, Writ Petition is allowed to be withdrawn with

liberty to file appropriate proceedings. All contentions of the parties

are kept open.


3.        Accordingly, Writ Petition No.10486 of 2026 is disposed of as

withdrawn.




(SANDESH D.PATIL, J.)                                    (M. S. KARNIK, J.)

Manisha                                                                        1/1
             Digitally signed by
MANISHA      MANISHA
             BALKRISHNA
BALKRISHNA   TALEKAR
TALEKAR      Date: 2026.08.14
             17:00:20 +0530

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