THE FERRY INTERNATIONAL vs UNION OF INDIA

Judgment text excerpt

$~60 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 19th January, 2026 + W.P.(C) 723/2026 & CM APPL. 3468/2026, CM APPL. 3469/2026, CM APPL. 3470/2026 THE FERRY INTERNATIONAL THROUGH PROPRIETOR, ROHIT GOYAL OFFICE AT :27/147, NIHAL NIKETAN, ASHOK NAGAR, AGRA-282002 (INDIA) .....PETITIONER Through: Mr. Ajay Veer Singh, Advocate Versus 1. UNION OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NORTH BLOCK, NEW DELHI-110001. .....RESPONDENT NO.1 2. DIRECTORATE GENERAL, DIRECTORATE GENERAL OF FOREIGN TRADE, MINISTRY OF COMMERCE AND INDUSTRY, UDHYOG BHAVAN, NEW DELHI-110001. .....RESPONDENT NO. 2 3. EXCISE CUSTOM DEPARTMENT THROUGH CBIC L & N BLOCK, VIKAS BHAWAN, I.P. ESTATE, NEW DELHI - 110002 Signature Not Verified Signed By:AKASH YADAV W.P.(C) 723/2026 Page 1 of 18 Signing Date:27.02.2026 15:47:26 .....RESPONDENT NO. 3 4. JOINT SECRETARY, DRAWBACK DIVISION THROUGH CBIC JEEVAN DEEP BUILDING. PARLIAMENT STREET, NEW DELHI-110001. .....RESPONDENT NO. 4 5.DEVELOPMENT COMMISSIONER (HANDICRAFTS) MINISTRY OF TEXTILE, PLOT NO.8, NELSON MANDELA MARG VASANT KUNJ, NEW DELHI-110070. .....RESPONDENT NO.5 6. COMMISSIONER OF CUSTOMS, MUMBAI ZONE-II JAWAHARLAL NEHRU CUSTOM HOUSE, NHAVA SHEVA, RAIGAD, NAVI MUMBAI-400707. ….RESPONDENT NO.6 7. ASSISTANT COMMISSIONER OF CUSTOMS, PCA (CIRCLE-A1), NS -IV OFFICE OF THE COMMISSIONER OF CUSTOMS, AUDIT COMMISSIONERATE, JAWAHAR LAI NEHRU CUSTOM HOUSE, NHAVA SHEVA, TAL-URAN, DIST.-RAIGARH MAHARASHTRA-400707. ….RESPONDENT NO.7 8. DIRECTORATE REVENUE INTELLIGENCE, 1, DIRECTORATE OF REVENUE INTELLIGENCE (HEAD QUARTER ) DRUM SHAPED BUILDING, I.P.BHAWAN, Signature Not Verified Signed By:AKASH YADAV W.P.(C) 723/2026 Page 2 of 18 Signing Date:27.02.2026 15:47:26 I.P.ESTATE, NEW DELHI-110002. ….RESPON