RAJASTHAN METALS vs UNION OF INDIA & ORS.

$ * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment reserved on: 24.12.2025 Judgment delivered on: 28.04.2026 Judgment uploaded on: As per Digital Signature~ W.P.(C) 11126/2025 CM APPL. 45750/2025 RAJASTHAN METALS .....Petitioner versus UNION OF INDIA & ORS. .....Respondents W.P.(C) 11127/2025 CM APPL. 45752/2025 MICRO COILS AND REFRIGERATION PVT LTD .....Petitioner versus UNION OF INDIA & ORS. .....Respondents W.P.(C) 11128/2025 CM APPL. 45754/2025 MARDIA METALS .....Petitioner versus UNION OF INDIA & ORS. .....Respondents W.P.(C) 11129/2025 CM APPL. 45756/2025 SPIROTECH HEAT EXCHANGE PVT LTD .....Petitioner versus UNION OF INDIA & ORS. .....Respondents W.P.(C) 11130/2025 CM APPL. 45758/2025 HAVELLS INDIA LIMITED .....Petitioner versus UNION OF INDIA & ORS. .....Respondents W.P.(C) 11131/2025 CM APPL. 45760/2025 PANKAJ METALS .....Petitioner versus UNION OF INDIA & ORS. .....Respondents W.P.(C) 11132/2025 CM APPL. 45762/2025 1. These petitions have been filed laying challenge to the show cause notices issued by the respondents wherein, the preferential rate of duties under the Association of Southeast Asian Nations-India Free Trade 2. Mr. Balbir Singh, learned Senior Counsel fo