CBIC notified regarding the Duty drawback on the export of unlocked mobile handsets by merchant exporters

Apr 22, 2026 | by TeamLease RegTech Legal Research Team

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Finance & Taxation ComplianceThe Central Board of Indirect Taxes and Customs (CBIC) on March 19, 2026, issued the notification regarding the Duty drawback on the export of unlocked mobile handsets by merchant exporters.

The following has been stated namely: -

• The Delhi High Court’s ruling regarding the Duty drawback on the export of unlocked mobile handsets by merchant exporters has been confirmed by the Supreme Court.

[Notification No. 02/2026-Customs]


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