https://www.taxtmi.com/caselaws?id=786824 The departmental circular disallowing drawback on exported unlocked/tested mobile phones was set aside by higher courts, removing the sole legal basis for denial of drawback and for penalty actions; accordingly the impugned order denying drawback and imposing penalties is vacated and the matter remitted to the original authority to re-determine entitlement to duty drawback and any penalty liability without reference to the quashed circular. The remand requires fresh consideration of admissibility under the Drawback Rules and reassessment of broker liability absent the invalidated departmental instruction. en-us Thu, 18 Sep 2025 00:00:00 +0530 Fri, 20 Feb 2026 08:23:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786824 The departmental circular disallowing drawback on exported unlocked/tested mobile phones was set aside by higher courts, removing the sole legal basis for denial of drawback and for penalty actions; accordingly the impugned order denying drawback and imposing penalties is vacated and the matter remitted to the original authority to re-determine entitlement to duty drawback and any penalty liability without reference to the quashed circular. The remand requires fresh consideration of admissibility under the Drawback Rules and reassessment of broker liability absent the invalidated departmental instruction. Case-Laws Customs Thu, 18 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786824