M/S BRIGHT METAL REFINERS vs DIRECTOR GENERAL & ORS.

Judgment text excerpt

* IN THE HIGH COURT OF DELHI AT NEW DELHI % Reserved on: 25th May, 2026 Pronounced on: 4th June, 2026 Date of Uploading: 4th June, 2026 + W.P.(C) 5551/2026 M/S BRIGHT METAL REFINERS (THROUGH ITS PARTNER MR. ASHISH GUPTA) 415-416, 4th FLOOR, WORLD TRADE CENTRE, BABAR ROAD, NEW DELHI-110001 ....PETITIONER Through: Mr. Prakash Shah, Senior Advocate with Mr. Jayant Kumar, Mr. Krishnendu Bhaumik, Mr. Prem Ranjan Kumar and Ms. Hemlata Rawat, Advocates Versus 1. DIRECTOR GENERAL DIRECTORATE GENERAL OF FOREIGN TRADE (DGFT) VANIJYA BHAWAN, ‘A’ WING, 16 AKBAR ROAD, NEW DELHI-110011. ….RESPONDENT NO.1 2. CENTRAL BOARD OF INDIRECT TAXES (CBIC) DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI - 110 001 ….RESPONDENT NO.2 3. COMMISSIONER OF CUSTOMS AIR CARGO COMPLEX IMPORT NEW CUSTOMS HOUSE, NEAR IGI AIRPORT, NEW DELHI-110037. ….RESPONDENT NO.3 Signature Not Verified Signed By:PRERNA RAWAT W.P. (C) No.5551/2026 Page 1 of 21 Signing Date:04.06.2026 16:25:56 4. COMMISSIONER OF CUSTOMS AIRPORT SPECIAL CARGO COMMISSIONERATE (APSC) AWAS CORPORATE POINT, 6th FLOOR, ANDHERI-KURLA ROAD, MUMBAI-400059. ….RESPONDENT NO.4 5. COMMISSIONER OF CUSTOMS SRI GURU RAM DAS JI INTERNATIONAL AIRPORT, AMRITSAR, PUNJAB-143101. ….RESPONDENT NO.5 6. UNION OF INDIA THROUGH ITS SECRETARY MINISTRY OF COMMERCE AND INDUSTRY, DEPARTMENT OF COMMERCE VANIJYA BHAWAN, 16 AKBAR ROAD, NEW DELHI, 110001 ….RESPONDENT NO.6 Through: Mr. Kamal Kant Jha, CGSC with Mr. Aishwarya Deep Singh and Ms. Aakriti, Advocates for respondent no.1 Ms. Anushree Narain, Senior Standing Counsel with Mr. Yamit Jetley, Advocate for respondents no. 2 to 5 CORAM: HON’BLE MR. JUSTICE NITIN WASUDEO SAMBRE HON’BLE MR. JUSTICE AJAY DIGPAUL Signature Not Verified Signed By:PRERNA RAWAT W.P. (C) No.5551/2026 Page 2 of 21 Signing Date: