Apple India Pvt Ltd vs Customs Authority for Advance Rulings

1-WPL-13340-2025-J(F).DOCX Amol IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION (L) NO. 13340 OF 2025 Apple India Pvt Ltd ] A Company incorporated under ] the laws of India, having its registered ] office at 13th Floor, Prestige Minsk ] Square, Municipal No. 6, ] Cubbon Road, Bangalore, ] Karnataka – 560001 ] …Petitioner Versus 1. Customs Authority for Advance Rulings, ] New Customs House, Ballard Estate, ] Mumbai – 00 001 ] 2. Additional Commissioner of Customs, ] Adjudication Cell, ACC, Mumbai ] Zone-III, Mumbai – 400 099 ] 3. Union of India, ] Ministry of Finance, Department ] of Revenue through the Secretary ] (Revenue) North Block, ] New Delhi 110 001. ]…Respondents ______________________________________________________ Mr Rohan Shah, Senior Advocate, with Ms Vidhushi AMOL Maheshwari, Ms Chandni Tanna & Mr Prathamesh PREMNATH JADHAV Chavan, i/b, India Law Alliance, for the Petitioner. 2. ______________________________________________________ 1-WPL-13340-2025-J(F).DOCX CORAM M.S. Sonak & Advait M. Sethna, JJ. DATED: 16 September 2025 ORAL JUDGMENT:- (Per M. S. Sonak, J) 1. Heard Mr Rohan Shah with Ms Vidhushi Maheshwari, Ms Chandni T