https://www.taxtmi.com/caselaws?id=791611 Unlocking and activating mobile phones for export was treated as configuration to make the goods usable in the destination territory, not as "taking into use" under the drawback framework. On that legal basis, the contrary clarificatory circular could not sustain allegations of mis-declaration, suppression, or ineligibility for drawback. As the foundation for confiscation failed, the connected redemption fine and penalties under the customs provisions were held unsustainable and were set aside. en-us Tue, 12 May 2026 00:00:00 +0530 Mon, 01 Jun 2026 11:11:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791611 Unlocking and activating mobile phones for export was treated as configuration to make the goods usable in the destination territory, not as "taking into use" under the drawback framework. On that legal basis, the contrary clarificatory circular could not sustain allegations of mis-declaration, suppression, or ineligibility for drawback. As the foundation for confiscation failed, the connected redemption fine and penalties under the customs provisions were held unsustainable and were set aside. Case-Laws Customs Tue, 12 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791611