Exporters Eligible for Duty Drawback on Unlocked Mobile Phones; Unlocking Not Considered "Taking into Use"

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....HC ruled that exporters are entitled to duty drawbacks when exporting unlocked mobile phones. Following M/s AIMS Retail Services Private Limited precedent, the court determined that merely unlocking a mobile phone does not constitute "taking into use" under the Duty Drawback Rules, as phones can be utilized in multiple ways. The court noted that configuring products for foreign jurisdictions cannot be grounds for denying legitimate duty drawback claims, especially as mobile manufacturing and exports from India increase. The petition challenging the rejection of duty drawback claims was accordingly disposed of in favor of the petitioner.....