Delay in Customs Appeals Condoned by Delhi HC with Costs for Punjab Flood Relief

Microsoft Corporation (India) Private Ltd. Vs Commissioner of Customs (Import) (Delhi High Court) The Delhi High Court addressed appeals filed by Microsoft Corporation (India) Private Ltd. under Section 130 of the Customs Act, 1962, challenging three orders passed by the Customs Excise & Service Tax Appellate Tribunal (CESTAT) dated July 3, 2017, and June 30, 2017. These CESTAT orders had remanded the matters to the Adjudicating Authority to await the Supreme Court’s decision in Union of India & Ors. vs. Mangli Impex Limited. Condonation of Delay and Costs Imposed The Court first...