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 considered the applications seeking condonation of delay in filing the appeals. Noting that similar cases had been previously considered and delay condoned, the Court heard the Respondent’s submission that the delay was substantial and warranted the imposition of costs.
The Court condoned the delay in filing the appeals, subject to the deposit of ₹ 10,000/- in costs in each of the matters. This amount must be deposited within two weeks with the Delhi High Court Bar Association Natural Calamities Relief Fund, designated as assistance to victims of the Punjab Floods.
Resolution of Proper Officer Jurisdiction
The appeals hinged on the legal question of whether officers of the Directorate of Revenue Intelligence (DRI) are the ‘proper officers’ under Section 28 of the Customs Act, 1962.
