IMEI-based import prohibition: handsets carrying IMEI numbers could not be confiscated merely because the numbers were linked to other brands.

Mobile handsets were not liable to confiscation under the import prohibition because the goods admittedly carried IMEI numbers, and the policy barred only handsets without IMEI numbers or with all-zero IMEI. The customs objection that the IMEI numbers were allotted to other brands did not, on these facts, establish breach of the prohibition or justify treating the consignment as prohibited goods. In the absence of material showing that the imported handsets fell within the banned category, confiscation, redemption fine, and penalty were not sustainable and were set aside.

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Issues: Whether mobile handsets could be confiscated and re-export ordered with redemption fine and penalty merely because the IMEI numbers shown on the goods were allocated to other brands, despite the consignment carrying IMEI numbers.

Analysis: The governing policy and notification prohibited import of mobile handsets only when they were without IMEI numbers or with all-zero IMEI. The imported goods admittedly carried IMEI numbers. The dispute raised by the customs authorities related to whether those numbers were validly allotted to the declared brand owner, but that question did not determine violation of the import prohibition. In the absence of any material showing that the goods fell within the prohibited category, and since the issue of ownership or validity of the IMEI allocation was not one for customs confiscation on these facts, confiscation and penal consequences were not justified.

Conclusion: The confiscation, redemption fine, and penalty were set aside and the appeal was allowed.

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