M/S MICROSOFT CORPORATION (INDIA) PRIVATE LTD vs COMMISSIONER OF CUSTOMS (IMPORT)

Judgment text excerpt

$~37 to 39 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 12th September 2025 + CUSAA 128/2025, CM APPL.55656/2025 & CM APPL.55657/2025 M/S MICROSOFT CORPORATION (INDIA) PRIVATE LTD. .....Appellant Through: Mrs. Nisha Bagchi, Sr. Adv. with Mr. Pooja Sharma and Mr. Tarun Kumar Sobti, Advs. (M:995821866) versus COMMISSIONER OF CUSTOMS (IMPORT) .....Respondent Through: Mr. Gibran Naushad, SSC with Mr. Harsh Singhal and Mr. Suraj Shekhar Singh, Advs. 38 WITH + CUSAA 143/2025, CM APPL.57838/2025 & CM APPL.57839/2025 M/S MICROSOFT CORPORATION (INDIA) PRIVATE LIMITED .....Appellant Through: Mrs. Nisha Bagchi, Sr. Adv. with Mr. Pooja Sharma and Mr. Tarun Kumar Sobti, Advs. versus COMMISSIONER OF CUSTOMS (IMPORT) .....Respondent Through: Mr. Gibran Naushad, SSC with Mr. Harsh Singhal and Mr. Suraj Shekhar Singh, Advs. 39 AND + CUSAA 144/2025, CM APPL.57857/2025 & CM APPL.57858/2025 M/S MICROSOFT CORPORATION (INDIA) PRIVATE LIMITED .....Appellant Through: Mrs. Nisha Bagchi, Sr. Adv. with Mr. Pooja Sharma and Mr. Tarun Kumar Signature Not Verified Digitally Signed CUSAA 128/2025 & connected matters Page 1 of 6 By:DEVANSHU JOSHI Signing Date:17.09.2025 18:30:16 Sobti, Advs. versus COMMISSIONER OF CUSTOMS(IMPORT) .....Respondent Through: Mr. Gibran Naushad, SSC with Mr. Harsh Singhal and Mr. Suraj Shekhar Singh, Advs. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. CM APPL.55657/2025 in CUSAA 128/2025 CM APPL.57839/2025 in CUSAA 143/2025 CM APPL.57858/2025 in CUSAA 144/2025 2. Allowed, subject to all just exceptions. The applications are disposed of. CM APPL.55656/2025 in CUSAA 128/2025 CM APPL.57838/2025 in CUSAA 143/2025 CM APPL.57857/2025 in CUSAA 144/2025 3. These are applications se