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

Judgment text excerpt

$~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 Signature Not Verified Digitally Signed By:DHIRENDER KUMAR W.P.(C) 3154/2023& other connected matters Page 1 of 20 Signing Date:27.11.2025 15:03:33 Ms. Drishti Rawal, Mr. Abhay Nair, Mr. Mayur Goyal, and Mr. Sarthak Srivastava, Advs. Mr. Abhishek Saket (SPCG) with Mr. Manish Madhukar, Mr. Abhigyan, Ms. Reya Paul, Ms. Amruta Padhi and Ms. Nidhi Singh, Advs. for UOI. Mr. Piyush Beriwal and Ms Ruchita Srivastava, Advs. for R 2&3. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SAURABH BANERJEE JUDGMENT Prathiba M. Singh, J. 1. This hearing has been done through hybrid mode. 2. The present petitions have been filed by the Petitioners under Article 226 of the Constitution of India, inter alia, challenging the vires of Rule 96(10) of the Central