Apple India Pvt Ltd vs Customs Authority for Advance Rulings

Judgment text excerpt

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. Digitally signed by AMOL PREMNATH JADHAV Date: 2025.09.20 Ms Maya Majumdar, with Ms Niyati Mankad (thr. VC), & Ms 12:19:08 +0530 Priyanka Singh, for the Respondent Nos. 1 & 2. ______________________________________________________ Page 1 of 19 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 Tanna & Mr Prathamesh Chavan for the Petitioner and Ms Maya Majumdar for the Respondent Nos. 1 and 2. 2. Rule. The Rule is made returnable immediately at the request of and with the consent of learned Counsel for the parties. 3. Even otherwise, by our order of 21 July 2025, we had directed that this matter would be disposed of finally at the admission stage. 4. The Petitioner, by instituting this Petition, quest