Laws and sections by number or title, due dates, pages, and updates.
The Central Board of Indirect Taxes and Customs directs field formations to comply with the Delhi High Court order regarding duty drawback for merchant exporters of unlocked mobile handsets. This instruction follows the Supreme Court order that upholds the High Court decision and the subsequent dismissal of the review petition. Field formations must implement the court ruling for all relevant export cases to ensure consistent application of the judicial decision across all customs jurisdictions.
What you must do
Key dates
Who is affected
Ask about this instruction
Instruction No. 02/2026-Customs
F. No. 605/04/2020-DBK/CBIC
Government of India
Ministry of Finance,
Department of Revenue,
Central Board of Indirect Taxes & Customs,
Drawback Division
*****
4^th Floor, Jeevan Deep Building
Parliament Street, New Delhi- 110001
Date: 19^th March, 2026
To,
All Principal Chief Commissioners/ Chief Commissioners (Customs/ Customs (Preventive) / Customs & Central Tax)
All Principal Commissioners/Commissioners of Customs /Customs (Preventive).
All Pr. Director General/Director Generals under CBIC.
Subject: Duty drawback on the export of unlocked mobile handsets by merchant exporters- reg
Madam/Sir,
Your attention is invited towards the Delhi High Court Order No WP (C) 9461/2023 dated 13.02.2025 on the above mentioned subject which has been upheld by Hon’ble Supreme Court order dated 18.07.2025 in SLP Diary No. 30758/2025. Further, review petition in the matter has also been dismissed by the apex court vide Order dated 29.01.2025 in review petition (Civil) Diary No. 69677/2025.
2. In view of the above, field formation(s) shall comply with the said order scrupulously.
Yours faithfully,
(Mahendra Singh Gurjer)
OSD (Drawback Division)
CBIC, New Delhi
Digitally signed by
Mahendra Singh Gurjer
Date: 19-03-2026
12:35:42
