Duty Drawback on unlocked mobile handset exports: instruction requires strict compliance with the upheld judicial determination.

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Full Text of the Document

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....CBIC directs merchant exporters and customs field formations to apply duty drawback to exports of unlocked mobile handsets in accordance with a judicial order that was subsequently upheld on challenge; the instruction records that the review remedy was dismissed and requires scrupulous compliance by all concerned, making the judicial determination operative for administration and settlement of drawback claims related to unlocked mobile handset exports.....