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2015 (1) TMI 575 - DELHI HIGH COURTConfiscation of goods - International Mobile Equipment Identity number of phones were allocated to other brands like Nokia and Samsung and exported phones did not pertain to the declared brand - Re-export of goods - Redemption fine - whether the Customs authorities 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 handset and was duly declared, then there is no possibility or chance of misuse and accordingly no threat to national security. IMEI number once embedded in the mobile phone becomes the identification code for the said mobile handset. There was no tampering with the said IMEI number. It has not been explained, how and in what circumstances that there was a security threat in the present case. The requirement that there should be an IMEI code identification was satisfied. - 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 - Decided against Revenue.
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