##PAGE1##

$~2 to 5 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of decision: 27.10.2026 (2)

# CNR No. DLHC010492332026 + CUSAA 152/2026, CM APPL. 70891/2026, CM APPL.

70892/2026, CM APPL. 70893/2026 & CM APPL. 70894/2026 COMMISSIONER OF CUSTOMS .....Appellant Through: Mr. Aditya Singla, SSC, CBIC with Mr. Nehaol Sri L.V., Advs. versus M/S MICROMAX INFORMATICS LIMITED .....Respondent Through: Mr. Balbir Singh, Sr. Adv. with Mr. Pranav Sarthi, Mr. Ayush Raj, Ms. Disha, Mr. Vedant Kohli, Mr. Vinayak, Ms. Prachi Dhingra, Mr. Utkarsh Vatsa &

Mr Udit Bajpai, Advs.

(3)

# CNR No. DLHC010492342026 + CUSAA 153/2026, CM APPL. 70895/2026, CM APPL.

70896/2026, CM APPL. 70897/2026 & CM APPL. 70898/2026 COMMISSIONER OF CUSTOMS .....Appellant Through: Mr. Aditya Singla, SSC, CBIC with Mr. Nehaol Sri L.V., Advs. versus M/S MICROMAX INFORMATICS LIMITED .....Respondent Through: Mr. Balbir Singh, Sr. Adv. with Mr. Pranav Sarthi, Mr. Ayush Raj, Ms. Disha, Mr. Vedant Kohli, Mr. Vinayak, Ms. Prachi Dhingra, Mr. Utkarsh Vatsa &

##PAGE2##

Mr Udit Bajpai, Advs.

(4)

# CNR No. DLHC010492382026 + CUSAA 154/2026, CM APPL. 70908/2026, CM APPL.

70909/2026, CM APPL. 70910/2026 & CM APPL. 70911/2026 COMMISSIONER OF CUSTOMS .....Appellant Through: Mr. Aditya Singla, SSC, CBIC with Mr. Nehaol Sri L.V., Advs. versus M/S MICROMAX INFORMATICS LIMITED .....Respondent Through: Mr. Balbir Singh, Sr. Adv. with Mr. Pranav Sarthi, Mr. Ayush Raj, Ms. Disha, Mr. Vedant Kohli, Mr. Vinayak, Ms. Prachi Dhingra, Mr. Utkarsh Vatsa &

Mr Udit Bajpai, Advs.

(5)

# CNR No. DLHC010493112026 + CUSAA 155/2026, CM APPL. 71077/2026, CM APPL.

71078/2026, CM APPL. 71079/2026 & CM APPL. 71080/2026 COMMISSIONER OF CUSTOMS .....Appellant Through: Mr. Aditya Singla, SSC, CBIC with Mr. Nehaol Sri L.V., Advs. versus M/S MICROMAX INFORMATICS LIMITED .....Respondent Through: Mr. Balbir Singh, Sr. Adv. with Mr. Pranav Sarthi, Mr. Ayush Raj, Ms. Disha, Mr. Vedant Kohli, Mr. Vinayak, Ms. Prachi Dhingra, Mr. Utkarsh Vatsa &

##PAGE3##

Mr Udit Bajpai, Advs.

CORAM:

HON’BLE MR. JUSTICE AVNEESH JHINGAN HON’BLE MS. JUSTICE SHAIL JAIN AVNEESH JHINGAN, J. (ORAL)

CM APPL. 70894/2026 In CUSAA 152/2026 CM APPL. 70898/2026 In CUSAA 153/2026 CM APPL. 70911/2026 In CUSAA 154/2026 CM APPL. 71080/2026 In CUSAA 155/2026

1. These applications are filed for condonation of delay of 75 days in re-filing the appeals.

2. For the reasons mentioned therein, the applications are allowed.

The delay in re-filing the appeals is condoned. CM APPL. 70893/2026 In CUSAA 152/2026 CM APPL. 70897/2026 In CUSAA 153/2026 CM APPL. 70910/2026 In CUSAA 154/2026 CM APPL. 71079/2026 In CUSAA 155/2026

3. These applications are filed for condonation of delay of 81 days in filing the appeals.

4. For the reasons mentioned therein, the applications are allowed.

The delay in filing the appeals is condoned.

CUSAA 152/2026, CM APPL. 70891/2026 & 70892/2026 CUSAA 153/2026, CM APPL. 70895/2026 & 70896/2026 CUSAA 154/2026, CM APPL. 70908/2026 & 70909/2026 CUSAA 155/2026, CM APPL. 71077/2026 & 71078/2026

5. The issues involved in all the appeals are similar. For the sake of convenience, the period involved and the relevant dates are tabulated below:

##PAGE4## ##PAGE5##

6. The respondent imported Cellular Phones and mobile parts during the relevant period. Self-assessed Bills of Entry for home consumption were filed classifying the imported goods to be chargeable @ 0% Basic Customs Duty and @ 6% Countervailing Duty (for short ‘CVD’).

6.1 Notification No. 12/2012-CE dated 17.03.2012 was issued granting exemption from excise duty. The notification was amended by Notification No. 4/2014-CE dated 17.02.2014. By Notification No. 12/2015-CE dated 01.03.2015, the exemption granted was made subject to fulfilment of Condition No. 16. The condition is reproduced below:

“If no credit under rule 3 or rule 13 of the CENVAT Credit Rules, 2004 has been taken in respect of the inputs or capital goods used in the manufacture of these goods.”

6.2 The issue as to whether CVD was leviable on the