CUSAA 147/2025 & connected matters p. 1 $~63 to 72 * IN THE HIGH COURT OF DELHI AT NEW DELHI + CUSAA 147/2025 M/S SAP INDIA PRIVATE LIMITED .....Appellant Through: Mr. Kunal Kapoor and Mr. Yatharth Tripathi, Advs. (M:8010333998) versus COMMISSIONER OF CUSTOMS (IMPORT) NEW CUSTOMS HOUSE, NEAR IGI AIRPORT, NEW DELHI .....Respondent Through: Mr. Aakarsh Srivastava, SSC. 64 WITH + CUSAA 148/2025 M/S SAP INDIA PRIVATE LIMITED .....Appellant Through: Mr. Kunal Kapoor and Mr. Yatharth Tripathi, Advs. versus COMMISSIONER OF CUSTOMS (IMPORT) ....Respondent Through: Mr. Aakarsh Srivastava, SSC. 65 WITH + CUSAA 149/2025 M/S SAP INDIA PRIVATE LIMITED .....Appellant Through: Mr. Kunal Kapoor and Mr. Yatharth Tripathi, Advs. versus COMMISSIONER OF CUSTOMS (IMPORT) NEW CUSTOMS HOUSE, NEAR IGI AIRPORT, NEW DELHI .....Respondent Through: Mr. Aakarsh Srivastava, SSC. 66 WITH + CUSAA 150/2025 M/S SAP INDIA PRIVATE LIMITED .....Appellant Through: Mr. Kunal Kapoor and Mr. Yatharth Tripathi, Advs. versus This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 24/09/2025 at 12:10:04 CUSAA 147/2025 & connected matters p. 2 COMMISSIONER OF CUSTOMS (IMPORT) NEW CUSTOMS HOUSE, NEAR IGI AIRPORT, NEW DELHI .....Respondent Through: Mr. Aakarsh Srivastava, SSC. 67 WITH + CUSAA 151/2025 M/S SAP INDIA PRIVATE LIMITED .....Appellant Through: Mr. Kunal Kapoor and Mr. Yatharth Tripathi, Advs. versus COMMISSIONER OF CUSTOMS (IMPORT) .....Respondent Through: Mr. Aakarsh Srivastava, SSC. 68 WITH + CUSAA 152/2025 M/S SAP INDIA PRIVATE LIMITED .....Appellant Through: Mr. Kunal Kapoor and Mr. Yatharth Tripathi, Advs. versus COMMISSIONER OF CUSTOMS (IMPORT) NEW CUSTOMS HOUSE, NEAR IGI AIRPORT, NEW DELHI .....Respondent Through: Mr. Aakarsh Srivastava, SSC. 69 WITH + CUSAA 153/2025 M/S SAP INDIA PRIVATE LIMITED .....Appellant Through: Mr. Kunal Kapoor and Mr. Yatharth Tripathi, Advs. versus COMMISSIONER OF CUSTOMS (IMPORT) .....Respondent Through: Mr. Aakarsh Srivastava, SSC. 70 WITH + CUSAA 154/2025 M/S SAP INDIA PRIVATE LIMITED .....Appellant Through: Mr. Kunal Kapoor and Mr. Yatharth Tripathi, Advs. versus This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 24/09/2025 at 12:10:04 CUSAA 147/2025 & connected matters p. 3 COMMISSIONER OF CUSTOMS (IMPORT) NEW CUSTOMS HOUSE, NEAR IGI AIRPORT, NEW DELHI .....Respondent Through: Mr. Aakarsh Srivastava, SSC. 71 WITH + CUSAA 155/2025 M/S SAP INDIA PRIVATE LIMITED .....Appellant Through: Mr. Kunal Kapoor and Mr. Yatharth Tripathi, Advs. versus COMMISSIONER OF CUSTOMS (IMPORT) NEW CUSTOMS HOUSE, NEAR IGI AIRPORT, NEW DELHI .....Respondent Through: Mr. Aakarsh Srivastava, SSC. 72 AND + CUSAA 156/2025 M/S SAP INDIA PRIVATE LIMITED .....Appellant Through: Mr. Kunal Kapoor and Mr. Yatharth Tripathi, Advs. versus COMMISSIONER OF CUSTOMS (IMPORT) NEW CUSTOMS HOUSE, NEAR IGI AIRPORT, NEW DELHI .....Respondent Through: Mr. Aakarsh Srivastava, SSC. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN O R D E R % 18.09.2025 1. This hearing has been done through hybrid mode. 2. These appeals have been taken up on office noting. 3. Vide order dated 15th September, 2025 all these appeals have been disposed of. 4. However, in the said order, inadvertently the last line reflects that the proof of deposit of costs shall be placed before CESTAT. It is clarified that in these appeals, no costs have been imposed. This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 24/09/2025 at 12:10:04 CUSAA 147/2025 & connected matters p. 4 5. Ordered accordingly. No further orders are called for. PRATHIBA M. SINGH, J. SHAIL JAIN, J. SEPTEMBER 18, 2025/dk/sm This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 24/09/2025 at 12:10:04