COMMISSIONER OF CUSTOMS AIR CHENNAI-VII COMMISSIONERATE vs M/S. INGRAM MICRO INDIA PVT. LTD.

* IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on: 13.01.2025 CUSAA 38/2023 COMMISSIONER OF CUSTOMS AIR CHENNAI-VII COMMISSIONERATE .....Appellant Through: Mr Akshay Amritanshu, Senior Standing Counsel with Mr Samyak Jain, Ms Drishti Safar and Ms Pragya Upadhyay, Advocates. versus M/S. INGRAM MICRO INDIA PVT. LTD. .....Respondent Through: Mr Yogendra Aldak and Mr Kunal Kapoor, Advocates. CORAM HON’BLE THE ACTING CHIEF JUSTICE HON’BLE MS. JUSTICE SWARANA KANTA SHARMA JUDGMENT SWARANA KANTA SHARMA, J. INTRODUCTION 1. The Revenue has preferred the present appeal under Section 130A of the Customs Act, 1962 [hereafter „the Act‟], impugning the order dated 12.09.2022 [hereafter „the impugned order‟] passed by the learned Customs, Excise, and Service Tax Appellate Tribunal, Principal Bench, New Delhi [hereafter „the learned CESTAT‟], by way of which the appeal filed by the Revenue (Customs Appeal No. 51093 of 2020) was dismissed. 2. The principal controversy in the present case was captured by this Court in order dated 12.09.2023 while framing the question of law, which is set out below: Whether the word “and” as appearing in CTl 8517 (iv) is to be read in a disjunctive ma