M/S SAP INDIA PRIVATE LIMITED vs COMMISSIONER OF CUSTOMS (IMPORT) NEW CUSTOMS HOUSE, NEAR IGI AIRPORT, NEW DELHI

$~65 to 71 & 89 to 91 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 15th September 2025 CUSAA 147/2025, CM APPL. 58119/2025 & CM APPL. 58120/2025 M/S SAP INDIA PRIVATE LIMITED .....Appellant Through: Mr. Yatharth Tripathi and Mr. Kunal Kapoor, Advs. (M: 8010333998) versus COMMISSIONER OF CUSTOMS (IMPORT) NEW CUSTOMS HOUSE, NEAR IGI AIRPORT, NEW DELHI .....Respondent Through: Mr. Aakarsh Srivastava, SSC with Mr. Anand Pandey, Adv. 66 WITH CUSAA 148/2025, CM APPL. 58132/2025 & CM APPL. 58133/2025 M/S SAP INDIA PRIVATE LIMITED .....Appellant Through: Mr. Yatharth Tripathi and Mr. Kunal Kapoor, Advs. versus COMMISSIONER OF CUSTOMS (IMPORT) .....Respondent Through: Mr. Aakarsh Srivastava, SSC with Mr. Anand Pandey, Adv. 67 WITH CUSAA 149/2025 & CM APPL. 58134/2025 & CM APPL. 58135/2025 M/S SAP INDIA PRIVATE LIMITED .....Appellant Through: Mr. Yatharth Tripathi and Mr. Kunal Kapoor, Advs. versus COMMISSIONER OF CUSTOMS (IMPORT) NEW CUSTOMS 1. This hearing has been done through hybrid mode. CM APPL. 58120/2025 in CUSAA 147/2025 CM APPL. 58133/2025 in CUSAA 148/2025 CM APPL. 58135/2025 in CUSAA 149/2025 CM APPL. 58143/2025 in CUSAA 150/2025 CM APPL. 58147/2025 in CUSAA 151/20