https://www.taxtmi.com/caselaws?id=772016 Delhi HC ruled that unlocking mobile phones before export does not constitute "taken into use" under duty drawback rules, allowing exporters to claim duty drawback benefits. The court held that unlocking is merely configuration to make phones usable in foreign jurisdictions, not actual use. CBIC clarifications restricting duty drawback for unlocked phones were quashed as unsustainable and beyond statutory provisions. The court emphasized that mobile phones have multiple uses and mere unlocking cannot deprive exporters of rightful duty drawback claims under prevailing legal framework. en-us Mon, 26 May 2025 00:00:00 +0530 Tue, 03 Jun 2025 08:50:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772016 Delhi HC ruled that unlocking mobile phones before export does not constitute "taken into use" under duty drawback rules, allowing exporters to claim duty drawback benefits. The court held that unlocking is merely configuration to make phones usable in foreign jurisdictions, not actual use. CBIC clarifications restricting duty drawback for unlocked phones were quashed as unsustainable and beyond statutory provisions. The court emphasized that mobile phones have multiple uses and mere unlocking cannot deprive exporters of rightful duty drawback claims under prevailing legal framework. Case-Laws Customs Mon, 26 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772016