PRINCIPAL COMMISSIONER OF CUSTOMS IMPORT AIR CARGO COMPLEX NEW DELHI vs TOYOTA MATERIAL HANDLING INDIA PRIVATE LIMITED

Judgment text excerpt

$~45 to 47 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 16th May, 2025 + CUSAA 131/2022 PRINCIPAL COMMISSIONER OF CUSTOMS IMPORT AIR CARGO COMPLEX NEW DELHI .....Appellant Through: Mr. Anurag Ojha, Senior Standing Counsel with Mr. Subham Kumar and Mr. Dipak Raj, Advocates. versus TOYOTA MATERIAL HANDLING INDIA PRIVATE LIMITED .....Respondent Through: Mr. Yogendra Aldak and Mr. Kunal Kapoor, Advocates. 46 + CUSAA 134/2022 & CM APPL. 40459/2022 PR. COMMISSIONER OF CUSTOMS (IMPORT) AIR CARGO COMPLEX, NEW DELHI .....Appellant Through: Mr. Anurag Ojha, Senior Standing Counsel with Mr. Subham Kumar and Mr. Dipak Raj, Advocates. versus SUNIL KUMAR SHARMA .....Respondent Through: Mr. Yogendra Aldak and Mr. Kunal Kapoor, Advocates. 47 + CUSAA 37/2023 PRINCIPAL COMMISSIONER OF CUSTOMS IMPORT AIR CARGO COMPLEX NEW DELHI .....Appellant Through: Mr. Anurag Ojha, Senior Standing Counsel with Mr. Subham Kumar and Mr. Dipak Raj, Advocates. Signature Not Verified Signed By:NAMITA CUSAA 131/2022 & conn. matters Page 1 of 5 DHYANI Signing Date:20.05.2025 15:44:14 versus TOYOTA MATERIAL HANDLING INDIA PRIVATE LIMITED .....Respondent Through: Mr. Yogendra Aldak and Mr. Kunal Kapoor, Advocates. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE RAJNEESH KUMAR GUPTA Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. 2. The present appeals under Section 130 of the Customs Act 1962 are filed by the Appellant assailing final order nos. 50061-50063/2022 dated 24th January, 2022 (hereinafter ‘impugned orders’) passed by Customs, Excise & Service Tax Appellate Tribunal, New Delhi (hereinafter ‘CESTAT’) in Customs Appeals No. 51136, 50948 and 50949 of 2020. Vide the impugned orders the CESTAT had followed the decision in Canon India Pvt. Ltd. v. Commissioner of Cust