Amol

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION

WRIT PETITION (L) NO. 13340 OF 2025

Apple India Pvt Ltd ] A Company incorporated under ] the laws of India, having its registered ] office at 13th Floor, Prestige Minsk ] Square, Municipal No. 6, ] Cubbon Road, Bangalore, ]

Karnataka – 560001 ] …Petitioner

Versus

1. Customs Authority for Advance Rulings, ]

New Customs House, Ballard Estate, ] Mumbai – 00 001 ]

2. Additional Commissioner of Customs, ]

Adjudication Cell, ACC, Mumbai ] Zone-III, Mumbai – 400 099 ]

3. Union of India, ]

Ministry of Finance, Department ] of Revenue through the Secretary ] (Revenue) North Block, ]

New Delhi 110 001. ]…Respondents

______________________________________________________

Mr Rohan Shah, Senior Advocate, with Ms Vidhushi

Maheshwari, Ms Chandni Tanna & Mr Prathamesh

AMOL

PREMNATH Chavan, i/b, India Law Alliance, for the Petitioner.

JADHAV

Digitally signed by

AMOL PREMNATH Ms Maya Majumdar, with Ms Niyati Mankad (thr. VC), & Ms

JADHAV

Date: 2025.09.20

______________________________________________________

CORAM M.S. Sonak &

Advait M. Sethna, JJ.

DATED: 16 September 2025 ORAL JUDGMENT:- (Per M. S. Sonak, J)

1. Heard Mr Rohan Shah with Ms Vidh