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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Duty drawback on unlocked mobile handsets: merchant exporters required to comply with confirmed entitlement instruction.</h1> Instructions require that duty drawback claims on exported unlocked mobile handsets by merchant exporters be administered in accordance with the referenced judicial determinations, which were upheld and whose review was dismissed; customs field formations must implement and comply with that established legal position in processing drawback claims.

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