2015 (1) TMI 575

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....Neha Sharma, Advocates For the Respondent : Shri K. Chowdhury, Supdt. (A.R.) JUDGEMENT Per: Sanjiv Khanna: This appeal by the Revenue under Section 130 of the Customs Act, 1962 (Act, for short) impugns order dated 17th April, 2014 passed by Customs, Excise and Service Tax Appellate Tribunal (Tribunal, for short) on appeal filed by M/s Navshiv Retail Private Limited. By allowing the sai....

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....legal and a threat to national security. The Tribunal, therefore, has erred in deleting redemption fine and penalty. It is submitted that each phone is allotted a unique IMEI number and import of mobile handsets without IMEI number is prohibited. 4. We have considered the said contentions, but do not find any reason to interfere with the impugned order. The finding of the Tribunal is that the b....

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.... number can be a security hazard as the mobile phone instrument cannot be identified and cross checked. Telephone service providers can identify the sim card and also the mobile instrument with the IMEI code. Thus, when required the mobile phone instrument can be traced. SIM cards used in the mobile phone can be ascertained. The original equipment manufacturer of the mobile phone is not a matter o....