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

Judgment text excerpt

$~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 Signature Not Verified Digitally Signed CUSAA 147/2025 & connected matters Page 1 of 9 By:DEVANSHU JOSHI Signing Date:16.09.2025 16:21:45 HOUSE, NEAR IGI AIRPORT, NEW DELHI .....Respondent Through: Mr. Aakarsh Srivastava, SSC with Mr. Anand Pandey, Adv. 68 WITH + CUSAA 150/2025, CM APPL. 58142/2025 & CM APPL. 58143/2025 M/S SAP INDIA PRIVATE LIMITED .....Appellant Through: Mr. Yatharth Tripathi and Mr. Kunal Kapoor, Advs. versus COMMISSIONER OF CUSTOMS (IMPORT) NEW CUSTOMS HOUSE, NEAR IGI AIRPORT, NEW DELHI .....Respondent Through: Mr. Aakarsh Srivastava, SSC with Mr. Anand Pandey, Adv. 69 WITH + CUSAA 151/2025, CM APPL. 58146/2025 & CM APPL. 58147/2025 M/S SAP INDIA PRIVATE LIMITED .....Appellant Through: Mr. Yatharth Tripathi and Mr. Kunal Kapoor, Advs. versus COMMISSIONER OF CUSTOMS (IMPORT) .....Respondent Through: M