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