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Delhi High Court - Orders

Zeco Aircon Limited vs Union Of India & Ors on 10 September, 2025

Author: V. Kameswar Rao

Bench: V. Kameswar Rao

                          $~52 to 58 and 75 to 82
                          *         IN THE HIGH COURT OF DELHI AT NEW DELHI
                          +         W.P.(C) 12999/2025 CM APPL. 53206/2025 CM APPL. 53207/2025
                                    ZECO AIRCON LIMITED                                                             .....Petitioner
                                                                  Through:            Mr. Jitendra Motwani, Mr. Chirag
                                                                                      Shetty, Mr. Udit Jain, Ms Ayushi
                                                                                      Agrawal and Ms Anam Khan, Advs.
                                                  versus
                                    UNION OF INDIA & ORS.                                                .....Respondents
                                                  Through:                            Ms. Nidhi Raman, CGSC with Mr.
                                                                                      Akash Mishra and Mr. Mayank,
                                                                                      Advs. for R-1 to 3
                                                                                      Mr. Aditya Singla, SSC, CBIC, Ms.
                                                                                      Charu Sharma, Ms. Shreya Lamba
                                                                                      and Mr. Raghav Bakshi, Advs. for R-
                                                                                      6
                                                                                      Dr. B. Ramaswamy, Adv.
                                    (53)
                          +         W.P.(C) 13001/2025 CM APPL. 53212/2025 CM APPL. 53213/2025
                                    BMR HVAC LIMITED                                                                .....Petitioner
                                                                  Through:            Mr. Jitendra Motwani, Mr. Chirag
                                                                                      Shetty, Mr. Udit Jain, Ms Ayushi
                                                                                      Agrawal and Ms Anam Khan, Advs.
                                                  versus
                                    UNION OF INDIA & ORS.                                               .....Respondents
                                                  Through:                            Mr. Aditya Singla, SSC, CBIC, Ms.
                                                                                      Charu Sharma, Ms. Shreya Lamba
                                                                                      and Mr. Raghav Bakshi, Advs. for R-
                                                                                      6
                                                                                      Ms. Samiksha Godiyal, Mr. B.D.Rao
                                                                                      Kundan and Mr. Tenzing Bhutia,
                                                                                      Advs. for R-5 & 7
                                                                                      Dr. B. Ramaswamy, Adv.
                                    (54)
                          +         W.P.(C) 13002/2025 CM APPL. 53214/2025 CM APPL. 53215/2025




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 16/09/2025 at 21:40:13
                                     HEAT CRAFT INDUSTRIES                                                           .....Petitioner
                                                                  Through:            Mr. Jitendra Motwani, Mr. Chirag
                                                                                      Shetty, Mr. Udit Jain, Ms Ayushi
                                                                                      Agrawal and Ms Anam Khan, Advs.
                                                  versus
                                    UNION OF INDIA & ORS.                                               .....Respondents
                                                  Through:                            Mr. Ripudaman Bhardwaj, CGSC
                                                                                      with Mr. Kusagra Kumar, Advs. for
                                                                                      UOI
                                                                                      Ms. Samiksha Godiyal, Mr. B.D.Rao
                                                                                      Kundan and Mr. Tenzing Bhutia,
                                                                                      Advs. for R-5 &10
                                                                                      Mr. Aditya Singla, SSC, CBIC, Ms.
                                                                                      Charu Sharma, Ms. Shreya Lamba
                                                                                      and Mr. Raghav Bakshi, Advs. for R-
                                                                                      6
                                                                                      Dr. B. Ramaswamy, Adv.
                                    (55)
                          +         W.P.(C) 13003/2025 CM APPL. 53216/2025 CM APPL. 53217/2025
                                    FITSPARK INDIA PRIVATE LIMITED EARLIER KNOWN AS
                                    RPA COPPER DISTRIBUTORS PRIVATE LIMITED
                                                                                       .....Petitioner
                                                     Through: Mr. Jitendra Motwani, Mr. Chirag
                                                              Shetty, Mr. Udit Jain, Ms Ayushi
                                                              Agrawal and Ms Anam Khan, Advs.
                                                     versus
                                    UNION OF INDIA & ORS.                 .....Respondents
                                                     Through: Mr. Rohan Jaitley, CGSC, Mr. Dev
                                                              Pratap Shahi, Mr. Varun and Mr.
                                                              Yogya Bhatia, Advs. for UOI
                                                              Ms. Samiksha Godiyal, Mr. B.D.Rao
                                                              Kundan and Mr. Tenzing Bhutia,
                                                              Advs. for R-5
                                                              Mr. Aditya Singla, SSC, CBIC, Ms.
                                                              Charu Sharma, Ms. Shreya Lamba
                                                              and Mr. Raghav Bakshi, Advs. for R-
                                                              6
                                                              Dr. B. Ramaswamy, Adv.




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 16/09/2025 at 21:40:13
                                     (56)
                          +         W.P.(C) 13004/2025 CM APPL. 53218/2025 CM APPL. 53219/2025
                                    ESS KAY FABRICATION                                                             .....Petitioner
                                                                  Through:            Mr. Jitendra Motwani, Mr. Chirag
                                                                                      Shetty, Mr. Udit Jain, Ms Ayushi
                                                                                      Agrawal and Ms Anam Khan, Advs.
                                                  versus
                                    UNION OF INDIA & ORS.                                              .....Respondents
                                                  Through:                            Mr. Aditya Singla, SSC, CBIC, Ms.
                                                                                      Charu Sharma, Ms. Shreya Lamba
                                                                                      and Mr. Raghav Bakshi, Advs. for R-
                                                                                      6
                                                                                      Dr. B. Ramaswamy, Adv.
                                    (57)
                          +         W.P.(C) 13005/2025 CM APPL. 53220/2025 CM APPL. 53221/2025
                                    EDGETECH AIR SYSTEMS PRIVATE LIMITED.....Petitioner
                                                                  Through:            Mr. Jitendra Motwani, Mr. Chirag
                                                                                      Shetty, Mr. Udit Jain, Ms Ayushi
                                                                                      Agrawal and Ms Anam Khan, Advs.
                                                  versus
                                    UNION OF INDIA & ORS.                                              .....Respondents
                                                  Through:                            Mr. Aakasrsh Srivastava, SSC with
                                                                                      Mr. Anand Pandey, Adv. for R-5 & 7
                                                                                      Mr. Aditya Singla, SSC, CBIC, Ms.
                                                                                      Charu Sharma, Ms. Shreya Lamba
                                                                                      and Mr. Raghav Bakshi, Advs. for R-
                                                                                      6
                                                                                      Ms. Samiksha Godiyal, Mr. B.D.Rao
                                                                                      Kundan and Mr. Tenzing Bhutia,
                                                                                      Advs. for R-8
                                                                                      Dr. B. Ramaswamy, Adv.
                                    (58)
                          +         W.P.(C) 13006/2025 CM APPL. 53222/2025 CM APPL. 53223/2025
                                    DIWACH INDUTRIES                                                                .....Petitioner
                                                                  Through:            Mr. Jitendra Motwani, Mr. Chirag




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 16/09/2025 at 21:40:13
                                                                                       Shetty, Mr. Udit Jain, Ms Ayushi
                                                                                      Agrawal and Ms Anam Khan, Advs.
                                                  versus
                                    UNION OF INDIA & ORS.                                              .....Respondents
                                                  Through:                            Mr. Nishant Gautam (CGSC), Mr.
                                                                                      Vardhman Kaushik, Mr. Shauryamani
                                                                                      Pandey and Mr. Prithvi Dey, Advs.
                                                                                      for R1 & 2
                                                                                      Mr. Aakasrsh Srivastava, SSC with
                                                                                      Mr. Anand Pandey, Adv. for R-5 & 7
                                                                                      Mr. Aditya Singla, SSC, CBIC, Ms.
                                                                                      Charu Sharma, Ms. Shreya Lamba
                                                                                      and Mr. Raghav Bakshi, Advs. for R-
                                                                                      6
                                                                                      Dr. B. Ramaswamy, Adv.
                                    (75)
                          +         W.P.(C) 11126/2025 CM APPL. 45750/2025
                                    RAJASTHAN METALS                                                                .....Petitioner
                                                                  Through:            Mr. Balbir Singh, Sr Advocate with
                                                                                      Mr. Jitendra Motwani, Mr. Chirag
                                                                                      Shetty, Mr. Udit Jain, Mr. Karan
                                                                                      Sachdev, Ms Ayushi Agrawal and Ms
                                                                                      Anam Khan, Advs.
                                                  versus
                                    UNION OF INDIA & ORS.                                              .....Respondents
                                                  Through:                            Mr. Rakesh Kumar, CGSC with Mr.
                                                                                      Sunil and Ms. Neha Sharma, GP for
                                                                                      UOI
                                                                                      Ms. Samiksha Godiyal, Mr. B.D.Rao
                                                                                      Kundan and Mr. Tenzing Bhutia,
                                                                                      Advs. for R-5
                                                                                      Mr. Aditya Singla, SSC, CBIC, Ms.
                                                                                      Charu Sharma, Ms. Shreya Lamba
                                                                                      and Mr. Raghav Bakshi, Advs. for R-
                                                                                      6
                                                                                      Dr. B. Ramaswamy, Adv.
                                    (76)




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 16/09/2025 at 21:40:13
                           +         W.P.(C) 11127/2025 CM APPL. 45752/2025
                                    MICRO COILS AND REFRIGERATION PVT LTD.....Petitioner
                                                                  Through:            Mr. Jitendra Motwani, Mr. Chirag
                                                                                      Shetty, Mr. Udit Jain, Ms Ayushi
                                                                                      Agrawal and Ms Anam Khan, Advs.
                                                  versus
                                    UNION OF INDIA & ORS.                                              .....Respondents
                                                  Through:                            Mr. Aditya Singla, SSC, CBIC, Ms.
                                                                                      Charu Sharma, Ms. Shreya Lamba
                                                                                      and Mr. Raghav Bakshi, Advs. for R-
                                                                                      6
                                                                                      Mr. Bhagwan Swarup Shukla, CGSC
                                                                                      with Mr. Kabir Hazarika, GP and Mr.
                                                                                      Yash Bardiya, Adv. for R-1 & 2
                                                                                      Dr. B. Ramaswamy, Adv.
                                    (77)
                          +         W.P.(C) 11128/2025 CM APPL. 45754/2025
                                    MARDIA METALS                                                                   .....Petitioner
                                                                  Through:            Mr. Jitendra Motwani, Mr. Chirag
                                                                                      Shetty, Mr. Udit Jain, Ms Ayushi
                                                                                      Agrawal and Ms Anam Khan, Advs.
                                                  versus
                                    UNION OF INDIA & ORS.                                                .....Respondents
                                                  Through:                            Ms. Avshreya Pratap Singh Rudy,
                                                                                      Senior Panel Counsel, Mr. Adil
                                                                                      Hussain Haqbeer, GP, Ms. Usha
                                                                                      Jamnai, Ms. Harshita Chaturvedi and
                                                                                      Mr. Mohammad Jaunaid Mahmood,
                                                                                      Advs. For R-1 & 2
                                                                                      Mr. Aditya Singla, SSC, CBIC, Ms.
                                                                                      Charu Sharma, Ms. Shreya Lamba
                                                                                      and Mr. Raghav Bakshi, Advs. for R-
                                                                                      6
                                                                                      Mr. Premtosh K. Mishra, CGSC with
                                                                                      Mr. Sarthak Anand and Mr. Prarabdh
                                                                                      Tiwari, Advs. for UOI




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 16/09/2025 at 21:40:13
                                                                                       Ms. Samiksha Godiyal, Mr. B.D.Rao
                                                                                      Kundan and Mr. Tenzing Bhutia,
                                                                                      Advs. for R-5
                                                                                      Dr. B. Ramaswamy, Adv.
                                    (78)
                          +         W.P.(C) 11129/2025 CM APPL. 45756/2025
                                    SPIROTECH HEAT EXCHANGE PVT LTD                                                 .....Petitioner
                                                                  Through:            Mr. Jitendra Motwani, Mr. Chirag
                                                                                      Shetty, Mr. Udit Jain, Ms Ayushi
                                                                                      Agrawal and Ms Anam Khan, Advs.
                                                  versus
                                    UNION OF INDIA & ORS.                                                .....Respondents
                                                  Through:                            Ms. Samiksha Godiyal, Mr. B.D.Rao
                                                                                      Kundan and Mr. Tenzing Bhutia,
                                                                                      Advs. for R-5
                                                                                      Mr. Aditya Singla, SSC, CBIC, Ms.
                                                                                      Charu Sharma, Ms. Shreya Lamba
                                                                                      and Mr. Raghav Bakshi, Advs. for R-
                                                                                      6
                                                                                      Dr. B. Ramaswamy, Adv.
                                    (79)
                          +         W.P.(C) 11130/2025 CM APPL. 45758/2025
                                    HAVELLS INDIA LIMITED                                                           .....Petitioner
                                                                  Through:            Mr. Abhimanyu Bhandari, Sr Adv.
                                                                                      with Mr. Jitendra Motwani, Mr.
                                                                                      Chirag Shetty, Mr. Udit Jain, Ms
                                                                                      Ayushi Agrawal and Ms Anam Khan,
                                                                                      Advs.
                                                  versus
                                    UNION OF INDIA & ORS.                                         .....Respondents
                                                  Through:                            Mr. Jagdish Chandra, CGSC with Mr.
                                                                                      Sujeet Kumar, Adv. for UOI
                                                                                      Mr. Aditya Singla, SSC, CBIC, Ms.
                                                                                      Charu Sharma, Ms. Shreya Lamba
                                                                                      and Mr. Raghav Bakshi, Advs. for R-
                                                                                      6




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 16/09/2025 at 21:40:13
                                                                                       Mr. Jagdish Chandra Solanki, CGSC
                                                                                      with Mr. Vasuehit Akand, GP
                                                                                      Dr. B. Ramaswamy, Adv.
                                    (80)
                          +         W.P.(C) 11131/2025 CM APPL. 45760/2025
                                    PANKAJ METALS                                                                   .....Petitioner
                                                                  Through:            Mr. Jitendra Motwani, Mr. Chirag
                                                                                      Shetty, Mr. Udit Jain, Ms Ayushi
                                                                                      Agrawal and Ms Anam Khan, Advs.
                                                  versus
                                    UNION OF INDIA & ORS.                                              .....Respondents
                                                  Through:                            Mr. Aditya Singla, SSC, CBIC, Ms.
                                                                                      Charu Sharma, Ms. Shreya Lamba
                                                                                      and Mr. Raghav Bakshi, Advs. for R-
                                                                                      6
                                                                                      Mr. Siddhartha Shankar Ray, CGSC
                                                                                      with Mr. Shubham Sharma, Adv. for
                                                                                      R-1 to 3
                                                                                      Dr. B. Ramaswamy, Adv.
                                    (81)
                          +         W.P.(C) 11132/2025 CM APPL. 45762/2025
                                    PALLAVI COPPER PIPES PVT LTD                                                    .....Petitioner
                                                                  Through:            Mr. Jitendra Motwani, Mr. Chirag
                                                                                      Shetty, Mr. Udit Jain, Ms Ayushi
                                                                                      Agrawal and Ms Anam Khan, Advs.
                                                  versus
                                    UNION OF INDIA & ORS.                                                .....Respondents
                                                  Through:                            Mr. Aditya Singla, SSC, CBIC, Ms.
                                                                                      Charu Sharma, Ms. Shreya Lamba
                                                                                      and Mr. Raghav Bakshi, Advs. for R-
                                                                                      6
                                                                                      Dr. B. Ramaswamy, Adv.
                                    (82)
                          +         W.P.(C) 12998/2025 CM APPL. 53203/2025 CM APPL. 53204/2025
                                    HONEYCOOL HVAC INDUSTRIES LLP                                                   .....Petitioner




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 16/09/2025 at 21:40:13
                                                                   Through:            Mr. Jitendra Motwani, Mr. Chirag
                                                                                      Shetty, Mr. Udit Jain, Ms Ayushi
                                                                                      Agrawal and Ms Anam Khan, Advs.
                                                  versus
                                    UNION OF INDIA & ORS.                                              .....Respondents
                                                  Through:                            Ms. Samiksha Godiyal, Mr. B.D.Rao
                                                                                      Kundan and Mr. Tenzing Bhutia,
                                                                                      Advs. for R-5
                                                                                      Mr. Aditya Singla, SSC, CBIC, Ms.
                                                                                      Charu Sharma, Ms. Shreya Lamba
                                                                                      and Mr. Raghav Bakshi, Advs. for R-
                                                                                      6
                                                                                      Dr. B. Ramaswamy, Adv.
                                    CORAM:
                                    HON'BLE MR. JUSTICE V. KAMESWAR RAO
                                    HON'BLE MR. JUSTICE VINOD KUMAR
                                                                  ORDER

% 10.09.2025

1. We have heard Mr. Balbir Singh and Mr. Abhimanyu Bhandari, Senior Advocates for the petitioners and Mr. Aditya Singla, SCC for the respondents.

2. At the request of Mr. Singla to take instructions on the submissions made by Mr. Singh and Mr. Bhandari, renotify on 12.09.2025.

V. KAMESWAR RAO, J VINOD KUMAR, J SEPTEMBER 10, 2025 cd 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 16/09/2025 at 21:40:13