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TMI Blog2015 (1) TMI 575X X X X Extracts X X X X X X X X Extracts X X X X ..... ties were justified in confiscating the goods and allow the re-export on payment of redemption fine and imposition of penalties on the ground that IMEI numbers available in respect of phones belonging to original equipment manufacturer like Nokia and Samsung - Held that:- The admitted position was that the mobile handsets did have IMEI numbers. Once the IMEI number was mentioned on the mobile hand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... USAA NO. 47/2014 - - - Dated:- 23-12-2014 - MR. SANJIV KHANNA AND MR. V. KAMESWAR RAO, JJ. For the Appellant : Ms. Sonia Sharma, Sr. Standing Counsel, Mr. Vijay Chandra Ms. Neha Sharma, Advocates For the Respondent : Shri K. Chowdhury, Supdt. (A.R.) JUDGEMENT Per: Sanjiv Khanna: This appeal by the Revenue under Section 130 of the Customs Act, 1962 (Act, for short) impu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts, which were manufactured by Nokia and Samsung. The phones imported were bearing the brand name Mobiado . 3. Learned counsel for the appellant has submitted that import of the said mobile phones was illegal and a threat to national security. The Tribunal, therefore, has erred in deleting redemption fine and penalty. It is submitted that each phone is allotted a unique IMEI number and import o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tailers like them, for example, Vertu , Tag Heur and Porsche. The said companies embellish the mobile handsets manufactured by others like Nokia and Samsung. 5. Non-allocation and inscription of the IMEI number can be a security hazard as the mobile phone instrument cannot be identified and cross checked. Telephone service providers can identify the sim card and also the mobile instrument with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he present case. The requirement that there should be an IMEI code identification was satisfied. 7. M/s Bonae Innovation Corporation had only done re-designing and embellishing the casing of the existing handset by using their cutting edge engineering technology. The aforesaid findings of fact are not disputed and under challenge. The fact that the phones did have IMEI number is not disputed. I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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