VINAYAK INTERNATIONAL HOSUEWARES P LTD vs UNION OF INDIA & ORS.

$~66 to 68 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 20th November, 2025 Uploaded on: 27th November, 2025 W.P.(C) 3154/2023 VINAYAK INTERNATIONAL HOUSEWARES P LTD .....Petitioner Through: Mr. Rajat Mittal, Mr. Suprateek Neogi, Mr. Shubham Kumar , Mr. Priyanshu and Ms. Krati Aggarwal, Advs. versus UNION OF INDIA & ORS. .....Respondents Through: Mr. Aditya Singla, SSC, CBIC. Ms. Anushree Narain, SSC with Mr. Naman Choula and Mr. Yamit Jetley, Advs. W.P.(C) 10687/2023 & CM APPL. 41448/2023 M/S ASHISH FOILS PVT LTD .....Petitioner Through: Mr. Rajat Mittal, Mr. Suprateek Neogi, Mr. Shubham Kumar , Mr. Priyanshu and Ms. Krati Aggarwal, Advs. versus UNION OF INDIA & ORS. .....Respondents Through: Ms. Anushree Narain, SSC with Mr. Naman Choula and Mr. Yamit Jetley, Advs. W.P.(C) 3165/2023 MS MAYEDASS INTERNATIONAL .....Petitioner Through: Mr. Rajat Mittal, Mr. Suprateek Neogi, Mr. Shubham Kumar , Mr. Priyanshu and Ms. Krati Aggarwal, Advs. versus UNION OF INDIA & ORS. .....Respondents Through: Mr. Akshay Amritanshu, SSC with 3. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SAURABH BANERJEE JUDGMENT Prathiba M. Singh, J. 1. This hearing has been done through hybrid mode. 2. Th