https://www.taxtmi.com/caselaws?id=772263 Delhi HC held that unlocking mobile phones for export does not disqualify exporters from claiming duty drawback benefits. The court ruled that mere unlocking to make phones usable in destination countries does not constitute "taken into use" under Rule 3 of Duty Drawback Rules. Following precedent from AIMS Retail Services case, the court emphasized that drawback benefits should favor exporters in cases of ambiguity. The impugned order rejecting petitioner's duty drawback claim was set aside and appeal allowed. en-us Tue, 27 May 2025 00:00:00 +0530 Fri, 06 Jun 2025 08:30:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772263 Delhi HC held that unlocking mobile phones for export does not disqualify exporters from claiming duty drawback benefits. The court ruled that mere unlocking to make phones usable in destination countries does not constitute "taken into use" under Rule 3 of Duty Drawback Rules. Following precedent from AIMS Retail Services case, the court emphasized that drawback benefits should favor exporters in cases of ambiguity. The impugned order rejecting petitioner's duty drawback claim was set aside and appeal allowed. Case-Laws Customs Tue, 27 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772263