# Apple India Pvt Ltd vs Customs Authority for Advance Rulings

Court: Bombay High Court
Date: 2025-09-16
Citation: WP/4709/2025
Petitioner: Apple India Pvt Ltd
Respondent: Customs Authority for Advance Rulings

[Official PDF on Bombay High Court website](https://bombayhighcourt.gov.in/bhc/file/download/eyJpdiI6ImQ3bEVBckRxRHUyclkzTXhuMG8rZVE9PSIsInZhbHVlIjoiWTMrK2xYSmtRbndYVW9OSi9lcjNURk5iRFUrUzgvTnU3T0xnbU1FUmZaTEIyK3FJNlhBSW45WnN0V2U2TjNlQzRicnY5b1B1NHNBcFNXZXVqY1lUZkE9PSIsIm1hYyI6IjJlMmQ4MDY4NGI5N2EzYzkyNWE0ZjM3ZDcyMDU4NzVjZWRjZDdkMWFiNWVlODRhYWI3Njk5YWU0ZmMxODdjNTkiLCJ0YWciOiIifQ==?expires=1782775030&signature=0dac24f440b87e130ee422d4e9e89d9266cbabe4aec76edb3c5e7fe8471e9122)

## 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. 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

https://niyam.ai/judgements/high-court/2025/september/apple-india-pvt-ltd-vs-customs-authority-for-advance-rulings