MS MICROSOFT LICENSING GP vs COMMISSIONER OF CUSTOMS IMPORT NEW DELHI

Judgment text excerpt

$~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. Signature Not Verified Signed By:NAMITA CUSAA 62/2025 & CUSAA 63/2025 Page 1 of 10 DHYANI Signing Date:11.04.2025 15:03:32 CM APPL. 20445/2025 (for delay) in CUSAA 62/2025 CM APPL. 20591/2025 (for delay) in CUSAA 63/2025 3. These two applications are filed by the Appellant – M/S Microsoft Licensing GP seeking condonation of delay in filing the appeals. 4. In view of the unique facts of these cases, delay of 2626 days and 1873 days in filing the appeals being CUSAA 62/2025 and CUSAA 63/2025 respectively, is condoned. Applications are disposed of. CUSAA 62/2025 & CUSAA 63/2025 5. These are two appeals filed by the Appellant - M/s Microsoft Licensing GP seeking restoration of the two appeals filed by the Customs Departm