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TMI Blog2013 (10) TMI 241X X X X Extracts X X X X X X X X Extracts X X X X ..... s not been challenged by the department. It is not zeroes IMEI. It is also not the case of the department that the mobile phones are “CDMA mobile phones”. In these circumstances, the mobile handset cannot be held to be prohibited. Therefore confiscation of the impugned goods and imposition of penalty are not sustainable in law - Decided in favour of assessee. - C/87128/13 - Final Order No. A/317 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th two slots for SIM. As per the provisions of DGFT Notification 112(RE-2008)/2004-2009 dated 16.06.2009 wherein the import of mobile sets without IMEI/improper IMEI is prohibited. Accordingly, the imported goods were confiscated under section 111(d) (m) of the Customs Act, 1962, however, the lower adjudicating authority gave an option to redeem the goods on payment of Rs.4 lakhs for re-export a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e CPU shall need one IMEI no. irrespective of the number of provision for SIM card one or two or more. The contention is that the customs authorities cannot step into the shoes of DGFT and place reliance on the Tribunal decision in Kobian ECS Pvt. Ltd. vs. CC, Mumbai 2013 (157)ELT 662. The contention is that on demand appellant had shown the handset which contained IMEI no. on the body of the hand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ernational Mobile Equipment Identity (IMEI) No. or with all Zeroes IMEI is prohibited with immediate effect. (ii) Import of CDMA mobile phones' (classified under ITC (HS) Code 8517') without Electronic Serial Number (ESN)/Mobile Equipment Identifier (MEID) or with all Zeroes as ESN/MEID is prohibited with immediate effect. 6.3 Undisputedly, the appellants have imported the GSM Dual SIM M ..... X X X X Extracts X X X X X X X X Extracts X X X X
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