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2013 (10) TMI 241 - CESTAT MUMBAIConfiscation of goods - GSM Dual SIM mobile imported - Requirement of IMEI - Held that:- appellants have imported the GSM Dual SIM Mobile Phones. The lower adjudicating authority has categorically held that the handsets were having single IMEI no. This aspect has 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.
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