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

Court: Delhi High Court
Date: 2025-05-16
Citation: CUSAA-131/2022 2025:DHC:3992-DB
Petitioner: PRINCIPAL COMMISSIONER OF CUSTOMS IMPORT AIR CARGO COMPLEX NEW DELHI
Respondent: TOYOTA MATERIAL HANDLING INDIA PRIVATE LIMITED

[Official PDF on Delhi High Court website](https://delhihighcourt.nic.in/app/showFileJudgment/68916052025CUSAA1312022_154748.pdf)

## 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. 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

https://niyam.ai/judgements/high-court/2025/may/principal-commissioner-of-customs-import-air-cargo-complex-new-delhi-vs-toyota-material-handling-india-private-limited