Delhi High Court - Orders
Rajasthan Metals vs Union Of India & Ors on 14 October, 2025
Author: V. Kameswar Rao
Bench: V. Kameswar Rao
$~67 to 81
* IN THE HIGH COURT OF DELHI AT NEW DELHI
(67)
+ W.P.(C) 11126/2025 CM APPL. 45750/2025
RAJASTHAN METALS
.....Petitioner
Through: Mr Balbir Singh, Sr Advocate with
Mr Chirag Shetty, Mr Udit Jain, Mr
Karan Sachdev, Ms Ayushi Agarwal,
Ms Anam Khan, Advocates.
versus
UNION OF INDIA & ORS.
.....Respondents
Through: Mr Rakesh Kumar, SPC, Mr Sunil
and Ms Neha Sharma, GP for UOI.
Mr Aditya Singla, SSC, Ms Shreya
Lamba and Mr Ritwik Saha and Mr
Akhil Sharma, Advocates for CBIC.
Ms Samiksha Godiyal, SSC and Mr
Tenzing Namgyal Bhutia, Advocate
for CBIC.
(68)
+ W.P.(C) 11127/2025 CM APPL. 45752/2025
MICRO COILS AND REFRIGERATION PVT LTD
.....Petitioner
Through: Mr Chirag Shetty, Mr Udit Jain, Ms
Ayushi Agarwal, and Ms Anam
Khan, Advocates.
versus
UNION OF INDIA & ORS. .....Respondents
Through: Mr B S Shukla, CGSC, Mr Kabir
Hazarika, GP and Mr Yash, Advocate
for UOI.
Mr Aditya Singla, SSC, Ms Shreya
Lamba and Mr Ritwik Saha and Mr
Akhil Sharma, Advocates for CBIC.
(69)
+ W.P.(C) 11128/2025 CM APPL. 45754/2025
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 16/10/2025 at 21:56:15
MARDIA METALS .....Petitioner
Through: Mr Chirag Shetty, Mr Udit Jain, Ms
Ayushi Agarwal, and Ms Anam
Khan, Advocates.
versus
UNION OF INDIA & ORS. .....Respondents
Through: Ms Avshreya Pratap Singh Rudy,
CGSC, Ms Usha Jamnal, Mr
Mohammad Junaid Mahmood,
Advocate for UOI.
Mr Aditya Singla, SSC, Ms Shreya
Lamba and Mr Ritwik Saha and Mr
Akhil Sharma, Advocates for CBIC.
Ms Samiksha Godiyal, SSC and Mr
Tenzing Namgyal Bhutia, Advocate
for CBIC.
(70)
+ W.P.(C) 11129/2025 CM APPL. 45756/2025
SPIROTECH HEAT EXCHANGE PVT LTD .....Petitioner
Through: Mr Chirag Shetty, Mr Udit Jain, Ms
Ayushi Agarwal, and Ms Anam
Khan, Advocates.
versus
UNION OF INDIA & ORS. .....Respondents
Through: Mr Premtosh K Mishra, CGSC, Mr
Siddharth Bajaj and Mr Prarabdh
Tiwari, Advocates for UOI.
Mr Aditya Singla, SSC, Ms Shreya
Lamba and Mr Ritwik Saha and Mr
Akhil Sharma, Advocates for CBIC.
Ms Samiksha Godiyal, SSC and Mr
Tenzing Namgyal Bhutia, Advocate
for CBIC.
(71)
+ W.P.(C) 11130/2025 CM APPL. 45758/2025
HAVELLS INDIA LIMITED .....Petitioner
Through: Mr Abhimanyu Bhandari, Sr
Advocate with Mr Chirag Shetty, Mr
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 16/10/2025 at 21:56:15
Udit Jain, Mr Karan Sachdev, Ms
Ayushi Agarwal, Ms Anam Khan,
Advocates.
versus
UNION OF INDIA & ORS. .....Respondents
Through: Mr Jagdish Chandra Solanki, CGSC
and Mr Vasuchit Anand(GP), Mr
Sujeet Singh, Advocate for UOI.
Ms Samiksha Godiyal, SSC and Mr
Tenzing Namgyal Bhutia, Advocate
for CBIC.
(72)
+ W.P.(C) 11131/2025 CM APPL. 45760/2025
PANKAJ METALS .....Petitioner
Through: Mr Chirag Shetty, Mr Udit Jain, Ms
Ayushi Agarwal, and Ms Anam
Khan, Advocates.
versus
UNION OF INDIA & ORS. .....Respondents
Through: Mr Siddhartha Shankar Ray, CGSC
and Ms Khushi Ramuka, Advocate
for UOI.
Mr Aditya Singla, SSC, Ms Shreya
Lamba and Mr Ritwik Saha and Mr
Akhil Sharma, Advocates for CBIC
(73)
+ W.P.(C) 11132/2025 CM APPL. 45762/2025
PALLAVI COPPER PIPES PVT LTD .....Petitioner
Through: Mr Chirag Shetty, Mr Udit Jain, Ms
Ayushi Agarwal, and Ms Anam
Khan, Advocates.
versus
UNION OF INDIA & ORS. .....Respondents
Through: Mr Varun Mishra and Mr Ashar
Hussain, Advocates for UOI.
Mr Aditya Singla, SSC, Ms Shreya
Lamba and Mr Ritwik Saha and Mr
Akhil Sharma, Advocates for CBIC
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 16/10/2025 at 21:56:15
(74)
+ W.P.(C) 12998/2025 CM APPL. 53203/2025
HONEYCOOL HVAC INDUSTRIES LLP .....Petitioner
Through: Mr Chirag Shetty, Mr Udit Jain, Ms
Ayushi Agarwal, and Ms Anam
Khan, Advocates.
versus
UNION OF INDIA & ORS. .....Respondents
Through: Mr Abhishek Gupta, CGSC, Mr
Shaswat Pandy and Mr Kumar
Kartikeya, Advocates for UOI.
Mr Aditya Singla, SSC, Ms Shreya
Lamba and Mr Ritwik Saha and Mr
Akhil Sharma, Advocates for CBIC
Ms Samiksha Godiyal, SSC and Mr
Tenzing Namgyal Bhutia, Advocate
for CBIC.
(75)
+ W.P.(C) 12999/2025 CM APPL. 53206/2025
ZECO AIRCON LIMITED .....Petitioner
Through: Mr Chirag Shetty, Mr Udit Jain, Ms
Ayushi Agarwal, and Ms Anam
Khan, Advocates.
versus
UNION OF INDIA & ORS. .....Respondents
Through: Ms.Nidhi Raman, CGSC, Mr Akash
Mishra and Mr Arnav Mittal,
Advocates for UOI.
Mr Aditya Singla, SSC, Ms Shreya
Lamba and Mr Ritwik Saha and Mr
Akhil Sharma, Advocates for CBIC.
(76)
+ W.P.(C) 13001/2025 CM APPL. 53212/2025
BMR HVAC LIMITED .....Petitioner
Through: Mr Chirag Shetty, Mr Udit Jain, Ms
Ayushi Agarwal, and Ms Anam
Khan, Advocates.
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 16/10/2025 at 21:56:15
versus
UNION OF INDIA & ORS. .....Respondents
Through: Mr Aditya Singla, SSC, Ms Shreya
Lamba and Mr Ritwik Saha and Mr
Akhil Sharma, Advocates for CBIC
Ms Samiksha Godiyal, SSC and Mr
Tenzing Namgyal Bhutia, Advocate
for CBIC.
(77)
+ W.P.(C) 13002/2025 CM APPL. 53214/2025
HEAT CRAFT INDUSTRIES .....Petitioner
Through: Mr Chirag Shetty, Mr Udit Jain, Ms
Ayushi Agarwal, and Ms Anam
Khan, Advocates.
versus
UNION OF INDIA & ORS. .....Respondents
Through: Mr Aditya Singla, SSC, Ms Shreya
Lamba and Mr Ritwik Saha and Mr
Akhil Sharma, Advocates for CBIC
(78)
+ W.P.(C) 13003/2025 CM APPL. 53216/2025
FITSPARK INDIA PRIVATE LIMITED EARLIER
KNOWN AS RPA COPPER DISTRIBUTORS
PRIVATE LIMITED .....Petitioner
Through: Mr Chirag Shetty, Mr Udit Jain, Ms
Ayushi Agarwal, and Ms Anam
Khan, Advocates.
versus
UNION OF INDIA & ORS. .....Respondents
Through: Mr Rohan Jaitley, CGSC, Mr Dev
Pratap Shahi, Mr Varun Pratap Singh,
Mr Yogya Bhatia, Advocates for
UOI.
Mr Aditya Singla, SSC, Ms Shreya
Lamba and Mr Ritwik Saha and Mr
Akhil Sharma, Advocates for CBIC
Ms Samiksha Godiyal, SSC and Mr
Tenzing Namgyal Bhutia, Advocate
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 16/10/2025 at 21:56:15
for CBIC.
(79)
+ W.P.(C) 13004/2025 CM APPL. 53218/2025
ESS KAY FABRICATION .....Petitioner
Through: Mr Chirag Shetty, Mr Udit Jain, Ms
Ayushi Agarwal, and Ms Anam
Khan, Advocates.
versus
UNION OF INDIA & ORS. .....Respondents
Through: Mr Jagdish Chandra, CGSC, Mr
Sujeet Kumar, Advocate Mr Vasuchit
Anand(GP), for UOI.
Mr Aditya Singla, SSC, Ms Shreya
Lamba and Mr Ritwik Saha and Mr
Akhil Sharma, Advocates for CBIC.
(80)
+ W.P.(C) 13005/2025 CM APPL. 53220/2025
EDGETECH AIR SYSTEMS PRIVATE LIMITED .....Petitioner
Through: Mr Chirag Shetty, Mr Udit Jain, Ms
Ayushi Agarwal, and Ms Anam
Khan, Advocates.
versus
UNION OF INDIA & ORS. .....Respondents
Through: Dr. B. Ramaswamy, CGSC for UOI.
Mr Aditya Singla, SSC, Ms Shreya
Lamba and Mr Ritwik Saha and Mr
Akhil Sharma, Advocates for CBIC
Ms Samiksha Godiyal, SSC and Mr
Tenzing Namgyal Bhutia, Advocate
for CBIC.
(81)
+ W.P.(C) 13006/2025 CM APPL. 53222/2025
DIWACH INDUTRIES .....Petitioner
Through: Mr Chirag Shetty, Mr Udit Jain, Ms
Ayushi Agarwal, and Ms Anam
Khan, Advocates.
versus
UNION OF INDIA & ORS. .....Respondents
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 16/10/2025 at 21:56:15
Through: Mr Aditya Singla, SSC, Ms Shreya
Lamba and Mr Ritwik Saha and Mr
Akhil Sharma, Advocates for CBIC
CORAM:
HON'BLE MR. JUSTICE V. KAMESWAR RAO
HON'BLE MR. JUSTICE VINOD KUMAR
ORDER
% 14.10.2025 CM APPL. 53207/2025 (Exemption) in W.P.(C) 12999/2025; CM APPL. 53204/2025(Exemption) in W.P.(C) 12998/2025; CM APPL. 53213/2025(Exemption) in W.P.(C) 13001/2025; CM APPL. 53215/2025(Exemption) in W.P.(C) 13002/2025; CM APPL. 53217/2025(Exemption) in W.P.(C) 13003/2025; CM APPL. 53219/2025(Exemption) in W.P.(C) 13004/2025; CM APPL. 53221/2025(Exemption) in W.P.(C) 13005/2025; CM APPL. 53223/2025(Exemption) in W.P.(C) 13006/2025;
1. Exemptions are allowed, subject to all just exceptions.
2. The applications stand disposed of. W.P.(C) 11126/2025 & CM APPL. 45750/2025; W.P.(C) 11127/2025 & CM APPL. 45752/2025; W.P.(C) 11128/2025 & CM APPL. 45754/2025; W.P.(C) 11129/2025 & CM APPL. 45756/2025; W.P.(C) 11130/2025 & CM APPL. 45758/2025; W.P.(C) 11131/2025 & CM APPL. 45760/2025; W.P.(C) 11132/2025 & CM APPL. 45762/2025; W.P.(C) 12998/2025 & CM APPL. 53203/2025; W.P.(C) 12999/2025 & CM APPL. 53206/2025; W.P.(C) 13001/2025 & CM APPL. 53212/2025; W.P.(C) 13002/2025 & CM APPL. 53214/2025; W.P.(C) 13003/2025 & CM APPL. 53216/2025; W.P.(C) 13004/2025 & CM APPL. 53218/2025; W.P.(C) 13005/2025 & CM APPL. 53220/2025; and W.P.(C) 13006/2025 & CM APPL. 53222/2025 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 16/10/2025 at 21:56:15
3. We have heard Mr Abhimanyu Bhandari, learned Senior Advocate appearing for the petitioner in W.P.(C) No.11130/2025 (item no.71).
4. To come up for arguments on behalf of the respondents on 04.11.2025 at 02.30PM.
V. KAMESWAR RAO, J VINOD KUMAR, J OCTOBER 14, 2025 M 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 16/10/2025 at 21:56:15