# MS MICROSOFT LICENSING GP vs COMMISSIONER OF CUSTOMS IMPORT NEW DELHI

Court: Delhi High Court
Date: 2025-04-07
Citation: CUSAA-62/2025 2025:DHC:2518-DB
Petitioner: MS MICROSOFT LICENSING GP
Respondent: COMMISSIONER OF CUSTOMS IMPORT NEW DELHI

[Official PDF on Delhi High Court website](https://delhihighcourt.nic.in/app/showFileJudgment/68907042025CUSAA622025_150827.pdf)

## 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. 3. These two applications are filed by the Appellant – M/S Microsoft Licensing GP seeking condonation of delay in filing the appea

https://niyam.ai/judgements/high-court/2025/april/ms-microsoft-licensing-gp-vs-commissioner-of-customs-import-new-delhi