https://www.taxtmi.com/caselaws?id=768020 Delhi HC ruled that exporters are entitled to duty drawbacks on unlocked mobile phones being exported. The court held that mere unlocking of mobile phones does not constitute "use" under the Duty Drawback Rules, as phones can be utilized in various ways and unlocking alone cannot be deemed as taking them into use. The court noted that with expanding mobile manufacturing in India, increased export volumes are expected, and configuring products for foreign jurisdictions cannot deprive exporters of their rightful duty drawback claims. The petition challenging the rejection of duty drawback requests was disposed of in favor of the petitioner. en-us Thu, 20 Mar 2025 00:00:00 +0530 Sat, 29 Mar 2025 08:15:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768020 Delhi HC ruled that exporters are entitled to duty drawbacks on unlocked mobile phones being exported. The court held that mere unlocking of mobile phones does not constitute "use" under the Duty Drawback Rules, as phones can be utilized in various ways and unlocking alone cannot be deemed as taking them into use. The court noted that with expanding mobile manufacturing in India, increased export volumes are expected, and configuring products for foreign jurisdictions cannot deprive exporters of their rightful duty drawback claims. The petition challenging the rejection of duty drawback requests was disposed of in favor of the petitioner. Case-Laws Customs Thu, 20 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768020