2025:BHC-AS:52349-DB IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO. 5253 OF 2025 Shri. Indu Shekhar Proprietor of INS Consultancy, Powai, Mumbai 400 076 .. Petitioner Versus Union of India through its Secretary & Ors .. Respondents WRIT PETITION NO.6170 OF 2025 Shri Tabani Javed Proprietor of Noble Enterprises ..Petitioner Versus Union of India through its Secretary & Ors .. Respondents Mr. D. B. Shroff, Senior Advocate, with Mr. Brijesh Pathak, Advocates for the Petitioner.

Mr. Akash K. Kotecha, Advocates for Respondent Nos.1 and 2 in W.P.5253/25.

Mr. R. V. Govilkar, Senior Advocate with Jacinta Lobo Kadam i/b Sagar Ambedkar, Advocates for Respondent Nos.1 and 2 in WP.No.6170/25 CORAM: B. P. COLABAWALLA &

AMIT S. JAMSANDEKAR, JJ.

P. C.

1. Leave granted to the advocate for the Respondents to file his Vakalatnama/Memo of Appearance within a period of one week from today on behalf of Respondent Nos.1 and 2.

2. The above Writ Petitions have been filed seeking a declaration that Notification No.02/2025-26 dated 2^nd April 2025 (Exhibit-E to the Petition), and which seeks to modify and change the classification of Roasted Areca Nuts from ITC (HS) Code