#Drawback Rules

CESTAT Mumbai ruled that mere activation of mobile phones prior to export constitutes 'configuration' rather than 'use', entitling exporters to duty drawback benefits. The decision clarifies export compliance under the Drawback Rules, impacting traders dealing with pre-export testing of electronic goods.

CESTAT Mumbai rules that recovery of duty drawback under Rule 16 of the 1995 Drawback Rules is barred after its repeal on 01.10.2017, unless a claim was pending on that date. The tribunal set aside a Rs. 7.73 crore demand, clarifying the limited saving effect of repealed provisions in customs law.