M/S SAP INDIA PRIVATE LIMITED vs COMMISSIONER OF CUSTOMS (IMPORT)

$~61 to 67 and 84 to 86 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 11th September, 2025 CUSAA 133/2025 M/S SAP INDIA PRIVATE LIMITED .....Appellant Through: Mr. Kunal Kapoor, Adv. versus COMMISSIONER OF CUSTOMS (IMPORT) .....Respondent Through: Mr. Aakarsh Srivastava, SSC with Mr. Anand Pandey, Adv. ~62 CUSAA 134/2025 M/S SAP INDIA PRIVATE LIMITED .....Appellant Through: Mr. Kunal Kapoor, Adv. versus COMMISSIONER OF CUSTOMS (IMPORT) .....Respondent Through: Mr. Aakarsh Srivastava, SSC with Mr. Anand Pandey, Adv ~63 CUSAA 135/2025 M/S SAP INDIA PRIVATE LIMITED .....Appellant Through: Mr. Kunal Kapoor, Adv. versus COMMISSIONER OF CUSTOMS (IMPORT) NEW CUSTOMS HOUSE, NEAR IGI AIRPORT, NEW DELHI .....Respondent Through: Mr. Aakarsh Srivastava, SSC with Mr. Anand Pandey, Adv. ~64 CUSAA 136/2025 M/S SAP INDIA PRIVATE LIMITED .....Appellant Through: Mr. Kunal Kapoor, Adv versus COMMISSIONER OF CUSTOMS (IMPORT) NEW CUSTOMS HOUSE, NEAR IGI AIRPORT, NEW DELHI .....Respondent Through: Mr. Aakarsh Srivastava, SSC with Mr. Anand Pandey, Adv ~65 CUSAA 133/2025 & connected matters 1. This hearing has been done through hybrid mode. CM APPL. 57429/2025 in CUSAA 133/2025 CM APPL. 574