MS MICROSOFT LICENSING GP vs COMMISSIONER OF CUSTOMS IMPORT NEW DELHI

$~51 & 76 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 7th April, 2025 CUSAA 62/2025 M/S MICROSOFT LICENSING GP .....Appellant Through: Ms. Nisha Bagchi, Sr. Ad. with Ms. Pooja Sharma & Mr. Tarun Kumar Sobti, Advs. versus COMMISSIONER OF CUSTOMS IMPORT NEW DELHI .....Respondent Through: Mr. Gibran Naushad, Senior Standing Counsel with Mr. Harsh Singhal, Mr. Suraj Shekhar Singh, Advocates. 76 AND CUSAA 63/2025 M/S MICROSOFT LICENSING GP ....Appellant Through: Ms. Nisha Bagchi, Senior Advocate with Ms. Pooja Sharma and Mr. Tarun Kumar Sobti, Advocates. versus COMMISSIONER OF CUSTOMS IMPORT NEW DELHI .....Respondent Through: Mr. Gibran Naushad, Senior Standing Counsel with Mr. Harsh Singhal, Mr. Suraj Shekhar Singh, Advocates. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE RAJNEESH KUMAR GUPTA Prathiba M. Singh, J.(Oral) 1. This hearing has been done through hybrid mode. CM APPL. 20446/2025 (for exemption) in CUSAA 62/2025 CM APPL. 20592/2025 (for exemption) in CUSAA 63/2025 2. Allowed, subject to all just exceptions. Applications are disposed of. 3. These two applications are filed by the Appellant – M/S Microsoft Licensing GP seeking condonation of delay in filing the appea