Duty drawback post unlocking/activation of mobile phone eligible: Delhi HC

Aims Retail Services Private Limited Vs Union of India & Ors. (Delhi High Court) Delhi High Court held that the unlocking/activation of the mobile phone merely makes the mobile phone more usable in the destination country and the same would therefore not constitute “taken into use” under proviso to Rule 3 of Duty Drawback Rules. Accordingly, duty drawback eligible on the same. Facts- The present petitions have been filed under Article 226 of the Constitution of India raising a common issue whether the act of unlocking mobile phones after they are manufactured would disentitle the Petit...