RISHIROOP LIMITED vs UNION OF INDIA & ANR.

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 26th March, 2025. W.P.(C) 3793/2025 RISHIROOP LIMITED .....Petitioner Through: Mr. Syed Jafar Alam, Mr. Akshay Bhatia & Mr. Shivang Berry, Advs. versus UNION OF INDIA & ANR. .....Respondents Through: Mr. Shoumendu Mukherji, SPC with Ms. Megha Sharma, Ms. Aniruddha Ghosh & Mr.Rudra Paliwal, Advs. for UoI. Mr. Rajesh Sharma & Mr. Nikhil Sharma, Advs. for R-2 Mr. Anurag Ojha, SSC with Mr. Dipak Raj, Mr. Shubham Kr. Mr. Vipul Lr. & Ms. Garima Kr. Advs CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE RAJNEESH KUMAR GUPTA Prathiba M. Singh, J. (ORAL) 1. This hearing has been done through hybrid mode. CM APPL. 17692/2025 2. Allowed, subject to all just exceptions. The application is disposed of. W.P.(C) 3793/2025 & CM APPL. 17692/2025 3. This appeal filed under Section 130 of the Customs Act, 1962 (hereinafter “the Act”) challenges the impugned order dated 23rd December, 2022 passed by the Customs, Excise And Service Tax Appellate Tribunal (hereinafter “CESTAT”) vide which the CESTAT had set aside the Office Memorandum dated 28th October, 2022 (hereinafter “OM”) issued by the 4. The background of the case is that M/s Reliance Industries Li