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

Court: Delhi High Court
Date: 2025-09-11
Citation: CUSAA-133/2025 2025:DHC:8092-DB
Petitioner: M/S SAP INDIA PRIVATE LIMITED
Respondent: COMMISSIONER OF CUSTOMS (IMPORT)

[Official PDF on Delhi High Court website](https://delhihighcourt.nic.in/app/showFileJudgment/PMS11092025CUSAA1332025_125059.pdf)

## Judgment text (excerpt)

$~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

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