2025 (10) TMI 1354

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....Sharma, Senior Panel Counsel for R-1/UOI. Ms. Suhani Mathur, Adv for Mr. Harpreet Singh, SSC for Customs. ORDER 1. This hearing has been done through hybrid mode. CM APPL. 64993/2025 (Exemption) 2. Allowed, subject to all just exceptions. Application stands disposed of. W.P.(C) 15894/2025 3. The present petition has been filed by the Petitioner under Article 226 of the Constituti....

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....ty Drawback Rules since the interpretation sought to be given by CBIC is that unlocking/activation of mobile phones constitutes "taken into use". The said interpretation which is contained in the Clarifications is not sustainable. Accordingly, the Clarifications issued by the CBIC are quashed. 80. The respective impugned SCNs and the Orders-in-Original passed by the Respondents, relying o....

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....cks to the respective Petitioner in accordance with law. 83. The non-grant of interest for the previous period is in view of the fact that there was ambiguity as to the legal position in respect of eligibility of unlocked/activate mobile phones for grant of duty drawbacks. 84. These petitions are allowed in above terms. All pending applications, if any, are also disposed of." ....

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..... It is further submitted that after the dismissal of SLP (C) No. 30758/2025, Petitioner had filed an application dated 19th September, 2025, seeking release of the drawback amounts, however, the said amount has still not been granted by the Customs Department. 9. In the opinion of this Court, there can be no reason as to why the drawback amounts have been held back even after the dismissal of ....