2015 (1) TMI 575

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....pondent : 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 said appeal, the Tribunal has quashed and set....

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....ribunal, 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 brand name Mobiado belongs to M/s Bonae Innovatio....

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....ne 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 of security concern, but IMEI number code identific....