https://www.taxtmi.com/caselaws?id=782267 Unlocking or activating mobile phones before export was treated as mere configuration to make the goods usable, and not as the goods having been "taken into use" under the drawback rules; on that interpretation, drawback remained available. A clarificatory circular taking the contrary view was held unsustainable in light of the binding High Court interpretation. The article also notes that a show-cause notice issued more than four years after the export-related events, without adequate justification, made the resulting demand and penal proceedings unsustainable. The adjudication order was consequently set aside and relief followed. en-us Mon, 24 Nov 2025 00:00:00 +0530 Thu, 27 Nov 2025 08:36:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782267 Unlocking or activating mobile phones before export was treated as mere configuration to make the goods usable, and not as the goods having been "taken into use" under the drawback rules; on that interpretation, drawback remained available. A clarificatory circular taking the contrary view was held unsustainable in light of the binding High Court interpretation. The article also notes that a show-cause notice issued more than four years after the export-related events, without adequate justification, made the resulting demand and penal proceedings unsustainable. The adjudication order was consequently set aside and relief followed. Case-Laws Customs Mon, 24 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782267