Commissioner of Customs Air Cargo Complex Mumbai v. Ingram Micro India Private Limited
Case brief
What is this about?
CUAPP 7, 27, 29 of 2024; Commissioner of Customs Air Cargo Complex Mumbai vs Ingram Micro India Pvt. Ltd.; Bombay High Court OOCJ; refusal to admit customs appeals; no substantial question of law; interpretation of Notification No.57/2017-Cus dated 30 June 2017; Delhi High Court precedent 2025 (1) TMI 797 (Commissioner of Customs Air Chennai-VII Commissionerate vs. M/s. Ingram Micro India Pvt. Ltd.) accepted by Customs Authorities, not challenged in Supreme Court; appeals dismissed without costs; Coram M. S. Sonak & Jitendra Jain, JJ.; decision dated 10 July 2025.
What did the court decide?
Since the identical issue was involved before the Hon'ble Delhi High Court concerning the same type of goods, and the interpretation of Notification No.57/2017-Cus put by that Court has been accepted by the Customs Authorities, there are no good reasons to admit these appeals.