Commissioner Of Customs Air Cargo Complex Mumbai v. Ingram Micro India Private Limited
2025:BHC-OS:10667-DB Sayyed 901-CUAPP.7.2024.docx IN IN THE THE HIGH HIGH COURT COURT OF OF JUDICATURE JUDICATURE AT AT BOMBAY BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION CUSTOMS APPEAL (CUAPP) NO.7 OF 2024 CUSTOMS APPEAL (CUAPP) NO.7 OF 2024 Commissioner of Customs, Commissioner of Customs, Air Cargo Complex, Mumbai Air Cargo Complex, Mumbai ...
...Appellant Appellant
Versus
Versus
Ingram Micro India Pvt. Ltd.
Ingram Micro India Pvt. Ltd.
...
...Respondent
Respondent WITH WITH CUSTOMS APPEAL (CUAPP) NO.27 OF 2024 CUSTOMS APPEAL (CUAPP) NO.27 OF 2024 Commissioner of Customs, Commissioner of Customs, Air Cargo Complex, Mumbai Air Cargo Complex, Mumbai ...
...Appellant Appellant
Versus
Versus
Ingram Micro India Pvt. Ltd.
Ingram Micro India Pvt. Ltd.
...Respondent
...Respondent
WITH WITH CUSTOMS APPEAL (CUAPP) NO.29 OF 2024 CUSTOMS APPEAL (CUAPP) NO.29 OF 2024 Commissioner of Customs, Commissioner of Customs, Air Cargo Complex, Mumbai Air Cargo Complex, Mumbai ...
...Appellant Appellant
Versus
Versus
Ingram Micro India Pvt. Ltd.
Ingram Micro India Pvt. Ltd.
...Respondent
...Respondent
_____________________________________________________ Mr. Yogendra Mishra a/w Ms. Sangeeta Yadav for the Appellant in all Mr. Yogendra Mishra a/w Ms. Sangeeta Yadav for the Appellant in all appeals.
appeals.
Mr. Sriram Sridharan for the Respondent in all appeals. Mr. Sriram Sridharan for the Respondent in all appeals. _____________________________________________________ CORAM :
M. S. Sonak & Jitendra Jain, JJ.
DATED : 10 July 2025 PC.:- 1.
Heard learned counsel for the parties.
Heard learned counsel for the parties.
2.
The issue involved in these appeals, was also involved before The issue involved in these appeals, was also involved before the Hon'ble Delhi High Court in the case of the Hon'ble Delhi High Court in the case of Commissioner of Customs Commissioner of Customs Air Chennai-VII Commissionerate vs. M/s. Ingram Micro India Pvt. Ltd. Air Chennai-VII Commissionerate vs. M/s. Ingram Micro India Pvt. Ltd.1, 2025 (1) TMI 797
Sayyed 901-CUAPP.7.2024.docx incidentally involving this very Respondents and in respect of the very incidentally involving this very Respondents and in respect of the very same goods.
same goods.
3.
The Hon'ble Delhi High Court, has accepted the Respondents' The Hon'ble Delhi High Court, has accepted the Respondents' contentions and held against the Customs. Therefore, on the last contentions and held against the Customs. Therefore, on the last occasion, we had adjourned the matter to enable Mr. Mishra to seek occasion, we had adjourned the matter to enable Mr. Mishra to seek instructions on whether the decision of the Hon'ble Delhi High Court instructions on whether the decision of the Hon'ble Delhi High Court was challenged by the Customs Authority or whether the same has been was challenged by the Customs Authority or whether the same has been accepted by the Customs.
accepted by the Customs.
4.
Mr. Mishra, learned counsel for the Appellant, on instructions, Mr. Mishra, learned counsel for the Appellant, on instructions, states that the decision of the Hon'ble Delhi High Court has been states that the decision of the Hon'ble Delhi High Court has been accepted by the Customs Authorities and not challenged before the accepted by the Customs Authorities and not challenged before the Hon'ble Supreme Court.
Hon'ble Supreme Court.
5.
Since identical issue was involved before the Hon'ble Delhi Since identical issue was involved before the Hon'ble Delhi High Court concerning the same type of goods, we see no good reasons High Court concerning the same type of goods, we see no good reasons to admit these appeals. Besides, the main issue involved before Hon'ble to admit these appeals. Besides, the main issue involved before Hon'ble Delhi High Court concerned the interpretation of Notification Delhi High Court concerned the interpretation of Notification No.57/2017-Cus dated 30 June 2017. The interpretation put on this No.57/2017-Cus dated 30 June 2017. The interpretation put on this Notification by the Hon'ble Delhi High Court has now been accepted by Notification by the Hon'ble Delhi High Court has now been accepted by the Customs Authorities. Therefore, these appeals, cannot be said to the Customs Authorities. Therefore, these appeals, cannot be said to give rise to any substantial questions of law. give rise to any substantial questions of law. 6.
For the above reasons, we dismiss these appeals without any For the above reasons, we dismiss these appeals without any costs order.
costs order.
(Jitendra Jain, J.) (M. S. Sonak, J.) Signed by: Sayyed Saeed Ali Designation: PA To Honourable Judge Date: 14/07/2025 11:27:16