Duty Drawback Cannot Be Denied as Phone Activation Before Export Is Mere Configuration

SOL Mobiles Private Limited Vs Commissioner of Customs (CESTAT Mumbai) CESTAT Sets Aside Penalty Because Mobile Phone Activation Before Export Was Mere Configuration; Exported Mobile Phones Not “Taken Into Use” Because Activation Was Only for Regional Configuration; CESTAT Quashes Confiscation of Mobile Phones Because Unlocking Did Not Constitute Use; CESTAT Follows Supreme Court Ruling to Cancel Penalties on Export of Unlocked Mobile Phones. The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai, heard appeals filed by SOL Mobiles Private Limited and its Vice-President, F...