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

Court: Delhi High Court
Date: 2025-09-12
Citation: CUSAA-128/2025 2025:DHC:8197-DB
Petitioner: M/S MICROSOFT CORPORATION (INDIA) PRIVATE LTD
Respondent: COMMISSIONER OF CUSTOMS (IMPORT)

[Official PDF on Delhi High Court website](https://delhihighcourt.nic.in/app/showFileJudgment/PMS12092025CUSAA1282025_184600.pdf)

## 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 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

https://niyam.ai/judgements/high-court/2025/september/m-s-microsoft-corporation-india-private-ltd-vs-commissioner-of-customs-import