Unlocking Mobile Phones Does Not Invalidate Duty Drawback Benefits Under Export Regulations

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....HC held that duty drawback benefits for exported mobile phones remain valid even after unlocking. The Court determined that mere unlocking/activation does not constitute "taken into use" under Duty Drawback Rules. The ruling affirms exporters' entitlement to drawback benefits, emphasizing that configuring mobile phones for foreign jurisdictions does not disqualify them from claiming such benefits. The impugned order was set aside, effectively allowing the Petitioner's claim for duty drawback on unlocked mobile phones being exported.....