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![SIM Insertion for Unlocking Mobile Phones to Unlock Region Settings is ‘Configuration’: Delhi HC Quashes CBIC Clarifications on Duty Drawback [Read Order] SIM Insertion for Unlocking Mobile Phones to Unlock Region Settings is ‘Configuration’: Delhi HC Quashes CBIC Clarifications on Duty Drawback [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/SIM-Insertion-Unlocking-Mobile-Phones-Unlock-Region-Settings-Configuration-Delhi-HC-CBIC-Duty-Drawback-taxscan.jpg)
SIM Insertion for Unlocking Mobile Phones to Unlock Region Settings is ‘Configuration’: Delhi HC Quashes CBIC Clarifications on Duty Drawback [Read Order]
In a recent ruling, the Delhi High Court ruled that SIM Insertion to mobile phones to unlock the regional setting is ‘configuration’ not usage under...


![Delhi HC quashes Customs Duty Recovery against Deceased Individual, sets aside Demand of Rs. 22.6 Lakhs and Penalty [Read Order] Delhi HC quashes Customs Duty Recovery against Deceased Individual, sets aside Demand of Rs. 22.6 Lakhs and Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/Delhi-High-Court-Delhi-HC-Customs-Duty-Customs-Duty-Recovery-Deceased-Individual-taxscan.jpg)
![No proof of Mala Fide and Wilful Misrepresentation by Customs Broker: CESTAT sets aside Penalty [Read Order] No proof of Mala Fide and Wilful Misrepresentation by Customs Broker: CESTAT sets aside Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Mala-Fide-and-Wilful-Misrepresentation-Customs-Broker-CESTAT-Penalty-CESTAT-sets-aside-Penalty-taxscan.jpg)
![100% EOU Procuring Excise Duty and Bulk Tea from Manufacturer entitled for Benefit of Drawback: Calcutta HC [Read Order] 100% EOU Procuring Excise Duty and Bulk Tea from Manufacturer entitled for Benefit of Drawback: Calcutta HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/EOU-drawback-benefit-Calcutta-High-Court-Bulk-tea-manufacturer-EOU-excise-duty-exemption-Tea-Manufacturer-taxscan.jpg)
![CBEC clarifies issues on Refund of Countervailing Duty as Duty Drawback [Read Circular] CBEC clarifies issues on Refund of Countervailing Duty as Duty Drawback [Read Circular]](https://www.taxscan.in/wp-content/uploads/2017/12/Duty-Drawback-Taxscan.jpg)