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TMI Blog2014 (8) TMI 211X X X X Extracts X X X X X X X X Extracts X X X X ..... be carrying the IMEI numbers which admittedly the present consignment was having. As per the appellants, Bonac Company is only de-designing and embellishing the casing of existing handsets which are manufactured by the original equipment manufacturers like Nokia and Samsung, by using cutting edge engineering / technology. In such a case, the IMEI number has to be belonging to the manufacturer of mobile phones. Customs authorities are not proper officer to examine the issue as to whether the IMEI numbers stand validly given on hand sets or as to whether the brand name owner was the actual owner of the said IMEI numbers. If the IMEI numbers allocated to Nokia and Samsung are being used by another company, M/s. Nokia and M/s. Samsung are a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 4. I have examined the issue and I find that as per the Foreign Trade Policy 2009-2014, import of Mobile handsets without International Mobile Equipment Identity (IMEI) is prohibited. It is true that the handsets imported by the appellant bearing the brand name (Mobiado) do have the identity numbers but on examination and verification it has been noticed that these IMEI numbers are allocated to another brand owner. Therefore the IMEI numbers of the subject goods are not licit hence can be considered as unavailable. Furthermore the matter is also fraught with security implications. Therefore the original authority has correctly disallowed home consumption of these goods and allowed re-export of the subject goods. This order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th immediate effect. As is seen from above, the notification debars import of mobile handsets when IMEI numbers. Admittedly in the present case, the IMEI numbers were there on the imported Mobile phones. The Revenue s case is that said IMEI number belonged to Nokia and Samsung and as such, cannot be considered as valid IMEI numbers. 4. On the other hand, appellants contention is that said brand name belongs to one M/s. Bonac Innovation Corporation, a company incorporated under the laws of Canada, for the distributorship and retail of mobile handsets under the name and style of mobiado; that mobiado is an international luxury brand which is retailed in various countries across different parts of the world. The Mobiado brand embellishe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er the appellants, Bonac Company is only de-designing and embellishing the casing of existing handsets which are manufactured by the original equipment manufacturers like Nokia and Samsung, by using cutting edge engineering / technology. In such a case, the IMEI number has to be belonging to the manufacturer of mobile phones. When viewed from the above angle, I find force in the appellant s contention that customs authorities are not proper officer to examine the issue as to whether the IMEI numbers stand validly given on hand sets or as to whether the brand name owner was the actual owner of the said IMEI numbers. If the IMEI numbers allocated to Nokia and Samsung are being used by another company, M/s. Nokia and M/s. Samsung are aggrieved ..... X X X X Extracts X X X X X X X X Extracts X X X X
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