2014 (8) TMI 211

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....ones (mobiado). During examination, it was found that International Mobile Equipment Identity (hereinafter referred to as IMEI) number of phones were allocated to other brands like Nokia and Samsung and did not pertain to the declared brand. Accordingly, the original adjudicating authority directed the appellants to re-export the goods on payment of Redemption fine of Rs. 3 lakh and penalty of Rs. One lakh. On appeal, Commissioner (Appeals) reduced the redemption fine to Rs. 1.45 lakhs and penalty to Rs. 80,000/-. 2. For better appreciation, I reproduce the relevant paragraph from the order of Commissioner (Appeals).             4. I have examined the issue and I find that as per ....

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....5, read with Section 3(2) OF THE FOREIGN Trade (Development and Regulation) Act, 1992, also read with paragraph 2.1 of the foreign Trade Policy-2009-2014, the Central Government hereby amends Schedule-l of the ITC (HS) Classification of Export and Import Items as under:           (i) Import of Mobile Handsets (classified under ITC (HS) Code 1857) without international Mobile Equipment Identity (IMEI) No. or with all Zeroes IMEI is prohibited with immediate effect.         (ii) Import of CDMA mobile phones (classified under ITC (HS) code 8517) without Electronic Serial Number (ESN/Mobile Equipment Identifier (MEID) or with all Zeroes as ESN/MEID is prohibit....

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.... authority and also filed the said letter along with copy of the photos of the mobile handsets of Vertu, showing its IMEI number on screen, which pertains to other brand Nokia. 5. As such, the short question required to be decided in the present appeal is as to whether the Customs authorities were justified in confiscating the goods and allow the re-export on payment of redemption fine and imposition of penalties on the ground that IMEI numbers available in respect of phones belonging to original equipment manufacturer like Nokia and Samsung. As is seen from the notification reproduced above, the only requirement under the law is that mobile handsets should be carrying the IMEI numbers which admittedly the present consignment was having.....