https://www.taxtmi.com/caselaws?id=782267 Unlocking or activating mobile phones before export constitutes product configuration rather than goods being "taken into use" for drawback purposes. Accordingly, such activation does not disqualify the exporter from drawback, and a contrary clarificatory view is unsustainable. Recovery proceedings and penalties based on a show-cause notice issued after an unjustified extended delay are also unsustainable. Where the notice follows export-related events by more than four years without adequate justification, the resulting demand and penal action cannot be maintained. 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 constitutes product configuration rather than goods being "taken into use" for drawback purposes. Accordingly, such activation does not disqualify the exporter from drawback, and a contrary clarificatory view is unsustainable. Recovery proceedings and penalties based on a show-cause notice issued after an unjustified extended delay are also unsustainable. Where the notice follows export-related events by more than four years without adequate justification, the resulting demand and penal action cannot be maintained. Case-Laws Customs Mon, 24 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782267