#Export Compliance

CESTAT rules that a customs broker cannot be penalized under Section 117 of the Customs Act for exporting controlled substances like Ergotamine without a No Objection Certificate (NOC), as CBLR 2018 requires a specific penalty provision. The decision underscores that general penalty clauses cannot override regulatory compliance mandates under NDPS regulations.

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.