NOKIA SOLUTIONS AND NETWORKS INDIA PRIVATE LIMITED vs CUSTOMS AUTHORITY FOR ADVANCE RULINGS, NEW DELHI & ORS.

$~33 & 34 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision:21st February, 2025 CUSAA 40/2025 & CM APPL. 4834/2025 NOKIA SOLUTIONS AND NETWORKS INDIA PRIVATE LIMITED .....Appellant Through: Mr. Kamal Sawhney, Mr. Deepak Thackur, Ms. Aakansha Wadhwani, Mr. Rishabh Mishra, Advs. (M:9818849573) versus CUSTOMS AUTHORITY FOR ADVANCE RULINGS, NEW DELHI & ORS. .....Respondents Through: Mr. Aditya Singla, SSC CBIC with Mr. Ritwik Saha & Mr. Umang Misra, Advs. (M: 8851493323) 34 AND CUSAA 41/2025 & CM APPL. 4835/2025 NOKIA SOLUTIONS AND NETWORKS INDIA PRIVATE LIMITED .....Appellant Through: Mr. Kamal Sawhney, Mr. Deepak Thackur, Ms. Aakansha Wadhwani, Mr. Rishabh Mishra, Advs. versus CUSTOMS AUTHORITY FOR ADVANCE RULINGS NEW DELHI & ORS. .....Respondents Through: Mr. Aditya Singla, SSC CBIC with Mr. Ritwik Saha & Mr. Umang Misra, Advs. (M: 8851493323). CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE RAJNEESH KUMAR GUPTA Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. 2. These two appeals have been filed by M/s. Nokia Solutions and Networks India Private Limited under Section 28KA of the Customs Act 2024. Both the appeals arise from two different rulings pas