$~35 & 36 * IN THE HIGH COURT OF DELHI AT NEW DELHI + CUSAA 66/2025 PRINCIPAL COMMISSIONER OF CUSTOMS (ACC IMPORTS)

.....Appellant Through: Mr. R. Ramchandran, SSC with Mr.

Prateek Dhir, Advs.

versus NOKIA INDIA SALES PVT. LTD. .....Respondent Through: Mr. Kamal Sawhney, Adv.

WITH + CUSAA 79/2025 PRINCIPAL COMMISSIONER OF CUSTOMS (ACC IMOIRTS)

.....Appellant Through: Mr. R. Ramchandran, SSC with Mr.

Prateek Dhir, Advs.

versus M/S NOKIA INDIA SALES PVT. LTD. .....Respondent Through: Mr. Kamal Sawhney, Adv.

CORAM:

JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN

O R D E R

% 10.11.2025

1. This hearing has been done through hybrid mode.

2. On the last date of hearing i.e., 7th July, 2025, the Court had directed that the refund be granted to the Respondent Company in terms of the impugned order dated 15th October, 2024 passed by the Customs, Excise and Service Tax Appellate Tribunal. Further, on a query from the Court, ld. Counsel for the Respondent Company had stated that he would have no objection if the Court directed voluntary contribution of some amount from the refund to be deposited to the Consumer Welfare Fund. The relevant portion of the said order reads as under:

“18. Under such circumstances