COMMISSIONER OF CUSTOMS (ICD IMPORT) vs SUZUKI MOTORCYCLE INDIA PVT LTD.

$~23 to 25 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 21s March, 2025 CUSAA 57/2025 & CM APPLs. 16542-45/2025 COMMISSIONER OF CUSTOMS (ICD IMPORT) .....Appellant Through: Mr. Aditya Singla, SSC CBIC with Mr. Umang Misra and Ms. Arya Suresh Nair, Advocates (Mob. 7558898905). versus SUZUKI MOTORCYCLE INDIA PVT LTD. .....Respondent Through: None. 24 WITH CUSAA 58/2025 & CM APPLs.16674-77/2025 COMMISSIONER OF CUSTOMS (ICD IMPORT) .....Appellant Through: Mr. Aditya Singla, SSC CBIC with Mr. Umang Misra and Ms. Arya Suresh Nair, Advocates. versus SUZUKI MOTORCYCLES INDIA PVT LTD. .....Respondent Through: None. 25 AND CUSAA 59/2025 & CM APPLs.16680-83/2025 COMMISSIONER OF CUSTOMS (ICD IMPORT) .....Appellant Through: Mr. Aditya Singla, SSC CBIC with Mr. Umang Misra and Ms. Arya Suresh Nair, Advocates. versus SUZUKI MOTORCYCLE INDIA PVT LTD. .....Respondent Through: None. 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 three appeals are filed by the Appellant- Commissioner of Customs(‘ICD IMPORT’) arising out of the impugned order passed by the Customs, Excise and Service