2024 (2) TMI 1540

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....bhav Jain, Advocates For the  Respondents : Mr. Ajay Jain, Senior Panel Counsel with Ms. Krishna Sharma, Ms. Bijay Lakshmi Sahu, Ms. Shivani and Mr. M.N. Mishra, Advocates for R-1 Mr. Harpreet Singh, SSC with Ms. Suhani Mathur and Mr. Gurpreet Singh Gulati, Advocates ORDER CM APPL. 5997/2024 (exemption) Allowed, subject to all just exceptions. W.P.(C) 1449/2024 1. The petiti....

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....s from duty drawback in respect of unlocked mobile phones. It is the petitioner‟s contention that the clarification is ex facie illegal as the process of unlocking a mobile phone does not amount to the phone being taken into use. It is also asserted that the mobile phones are exported as new mobile phones and not as used or pre-owned products. 3. Issue notice. Mr. Harpreet Singh, learned ....