{"id":5014,"date":"2026-03-26T01:35:18","date_gmt":"2026-03-26T01:35:18","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=5014"},"modified":"2026-03-26T01:35:19","modified_gmt":"2026-03-26T01:35:19","slug":"custom-instructions-02-2026-dated-19-03-2026-duty-drawback-on-the-export-of-unlocked-mobile-handsets-by-merchant-exporters","status":"publish","type":"post","link":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/03\/26\/custom-instructions-02-2026-dated-19-03-2026-duty-drawback-on-the-export-of-unlocked-mobile-handsets-by-merchant-exporters\/","title":{"rendered":"Custom Instructions 02\/2026 Dated 19\/03\/2026 &#8211; Duty drawback on the export of unlocked mobile handsets by Merchant Exporters\u00a0"},"content":{"rendered":"\n<p>The Instruction relates to duty drawback on export of unlocked mobile handsets by merchant exporters, in light of judicial developments. CBIC directed all field formations to strictly comply with the court rulings. The courts have effectively settled the legal position by allowing duty drawback benefits on the export of unlocked mobile handsets.\u00a0<\/p>\n\n\n\n<p><a href=\"https:\/\/taxinformation.cbic.gov.in\/view-pdf\/1000571\/ENG\/Instructions\"><em>(Link: Customs Instructions 02\/2026 Dated 19\/03\/2026)<\/em><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Instruction relates to duty drawback on export of unlocked mobile handsets by merchant exporters, in light of judicial developments. [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"enabled":false},"version":2}},"categories":[37,88],"tags":[],"class_list":["post-5014","post","type-post","status-publish","format-standard","hentry","category-customs","category-instructions-customs"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Custom Instructions 02\/2026 Dated 19\/03\/2026 - Duty drawback on the export of unlocked mobile handsets by Merchant Exporters\u00a0 - Bhatia Bhola &amp; Associates LLP<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/03\/26\/custom-instructions-02-2026-dated-19-03-2026-duty-drawback-on-the-export-of-unlocked-mobile-handsets-by-merchant-exporters\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Custom Instructions 02\/2026 Dated 19\/03\/2026 - Duty drawback on the export of unlocked mobile handsets by Merchant Exporters\u00a0 - Bhatia Bhola &amp; Associates LLP\" \/>\n<meta property=\"og:description\" content=\"The Instruction relates to duty drawback on export of unlocked mobile handsets by merchant exporters, in light of judicial developments. [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/03\/26\/custom-instructions-02-2026-dated-19-03-2026-duty-drawback-on-the-export-of-unlocked-mobile-handsets-by-merchant-exporters\/\" \/>\n<meta property=\"og:site_name\" content=\"Bhatia Bhola &amp; Associates LLP\" \/>\n<meta property=\"article:published_time\" content=\"2026-03-26T01:35:18+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-03-26T01:35:19+00:00\" \/>\n<meta name=\"author\" content=\"Yash Bhola\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Yash Bhola\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/03\/26\/custom-instructions-02-2026-dated-19-03-2026-duty-drawback-on-the-export-of-unlocked-mobile-handsets-by-merchant-exporters\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/03\/26\/custom-instructions-02-2026-dated-19-03-2026-duty-drawback-on-the-export-of-unlocked-mobile-handsets-by-merchant-exporters\/\"},\"author\":{\"name\":\"Yash Bhola\",\"@id\":\"https:\/\/bhatiabhola.com\/#\/schema\/person\/5c941d1613f06d46d7c656c473e8249c\"},\"headline\":\"Custom Instructions 02\/2026 Dated 19\/03\/2026 &#8211; Duty drawback on the export of unlocked mobile handsets by Merchant Exporters\u00a0\",\"datePublished\":\"2026-03-26T01:35:18+00:00\",\"dateModified\":\"2026-03-26T01:35:19+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/03\/26\/custom-instructions-02-2026-dated-19-03-2026-duty-drawback-on-the-export-of-unlocked-mobile-handsets-by-merchant-exporters\/\"},\"wordCount\":72,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/bhatiabhola.com\/#organization\"},\"articleSection\":[\"Customs\",\"Instructions\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/03\/26\/custom-instructions-02-2026-dated-19-03-2026-duty-drawback-on-the-export-of-unlocked-mobile-handsets-by-merchant-exporters\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/03\/26\/custom-instructions-02-2026-dated-19-03-2026-duty-drawback-on-the-export-of-unlocked-mobile-handsets-by-merchant-exporters\/\",\"url\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/03\/26\/custom-instructions-02-2026-dated-19-03-2026-duty-drawback-on-the-export-of-unlocked-mobile-handsets-by-merchant-exporters\/\",\"name\":\"Custom Instructions 02\/2026 Dated 19\/03\/2026 - Duty drawback on the export of unlocked mobile handsets by Merchant Exporters\u00a0 - Bhatia Bhola &amp; Associates LLP\",\"isPartOf\":{\"@id\":\"https:\/\/bhatiabhola.com\/#website\"},\"datePublished\":\"2026-03-26T01:35:18+00:00\",\"dateModified\":\"2026-03-26T01:35:19+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/03\/26\/custom-instructions-02-2026-dated-19-03-2026-duty-drawback-on-the-export-of-unlocked-mobile-handsets-by-merchant-exporters\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/03\/26\/custom-instructions-02-2026-dated-19-03-2026-duty-drawback-on-the-export-of-unlocked-mobile-handsets-by-merchant-exporters\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/03\/26\/custom-instructions-02-2026-dated-19-03-2026-duty-drawback-on-the-export-of-unlocked-mobile-handsets-by-merchant-exporters\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/bhatiabhola.com\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Custom Instructions 02\/2026 Dated 19\/03\/2026 &#8211; Duty drawback on the export of unlocked mobile handsets by Merchant Exporters\u00a0\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/bhatiabhola.com\/#website\",\"url\":\"https:\/\/bhatiabhola.com\/\",\"name\":\"Bhatia Bhola & Associates LLP\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/bhatiabhola.com\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/bhatiabhola.com\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/bhatiabhola.com\/#organization\",\"name\":\"Bhatia Bhola & Associates LLP\",\"url\":\"https:\/\/bhatiabhola.com\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/bhatiabhola.com\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/bhatiabhola.com\/wp-content\/uploads\/2025\/04\/cropped-cropped-Screenshot-2025-04-29-at-7.15.27\u202fAM.png\",\"contentUrl\":\"https:\/\/bhatiabhola.com\/wp-content\/uploads\/2025\/04\/cropped-cropped-Screenshot-2025-04-29-at-7.15.27\u202fAM.png\",\"width\":1709,\"height\":376,\"caption\":\"Bhatia Bhola & Associates LLP\"},\"image\":{\"@id\":\"https:\/\/bhatiabhola.com\/#\/schema\/logo\/image\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\/\/bhatiabhola.com\/#\/schema\/person\/5c941d1613f06d46d7c656c473e8249c\",\"name\":\"Yash Bhola\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/bhatiabhola.com\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/aead41d7b2f010c8a719d781a6360aab0ad14fcb72ed48e049d2bbe80a30a6f8?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/aead41d7b2f010c8a719d781a6360aab0ad14fcb72ed48e049d2bbe80a30a6f8?s=96&d=mm&r=g\",\"caption\":\"Yash Bhola\"},\"url\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/author\/bba_ypbhola\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Custom Instructions 02\/2026 Dated 19\/03\/2026 - Duty drawback on the export of unlocked mobile handsets by Merchant Exporters\u00a0 - Bhatia Bhola &amp; Associates LLP","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/03\/26\/custom-instructions-02-2026-dated-19-03-2026-duty-drawback-on-the-export-of-unlocked-mobile-handsets-by-merchant-exporters\/","og_locale":"en_US","og_type":"article","og_title":"Custom Instructions 02\/2026 Dated 19\/03\/2026 - Duty drawback on the export of unlocked mobile handsets by Merchant Exporters\u00a0 - Bhatia Bhola &amp; Associates LLP","og_description":"The Instruction relates to duty drawback on export of unlocked mobile handsets by merchant exporters, in light of judicial developments. [&hellip;]","og_url":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/03\/26\/custom-instructions-02-2026-dated-19-03-2026-duty-drawback-on-the-export-of-unlocked-mobile-handsets-by-merchant-exporters\/","og_site_name":"Bhatia Bhola &amp; Associates LLP","article_published_time":"2026-03-26T01:35:18+00:00","article_modified_time":"2026-03-26T01:35:19+00:00","author":"Yash Bhola","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Yash Bhola","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/03\/26\/custom-instructions-02-2026-dated-19-03-2026-duty-drawback-on-the-export-of-unlocked-mobile-handsets-by-merchant-exporters\/#article","isPartOf":{"@id":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/03\/26\/custom-instructions-02-2026-dated-19-03-2026-duty-drawback-on-the-export-of-unlocked-mobile-handsets-by-merchant-exporters\/"},"author":{"name":"Yash Bhola","@id":"https:\/\/bhatiabhola.com\/#\/schema\/person\/5c941d1613f06d46d7c656c473e8249c"},"headline":"Custom Instructions 02\/2026 Dated 19\/03\/2026 &#8211; Duty drawback on the export of unlocked mobile handsets by Merchant Exporters\u00a0","datePublished":"2026-03-26T01:35:18+00:00","dateModified":"2026-03-26T01:35:19+00:00","mainEntityOfPage":{"@id":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/03\/26\/custom-instructions-02-2026-dated-19-03-2026-duty-drawback-on-the-export-of-unlocked-mobile-handsets-by-merchant-exporters\/"},"wordCount":72,"commentCount":0,"publisher":{"@id":"https:\/\/bhatiabhola.com\/#organization"},"articleSection":["Customs","Instructions"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/03\/26\/custom-instructions-02-2026-dated-19-03-2026-duty-drawback-on-the-export-of-unlocked-mobile-handsets-by-merchant-exporters\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/03\/26\/custom-instructions-02-2026-dated-19-03-2026-duty-drawback-on-the-export-of-unlocked-mobile-handsets-by-merchant-exporters\/","url":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/03\/26\/custom-instructions-02-2026-dated-19-03-2026-duty-drawback-on-the-export-of-unlocked-mobile-handsets-by-merchant-exporters\/","name":"Custom Instructions 02\/2026 Dated 19\/03\/2026 - Duty drawback on the export of unlocked mobile handsets by Merchant Exporters\u00a0 - Bhatia Bhola &amp; Associates LLP","isPartOf":{"@id":"https:\/\/bhatiabhola.com\/#website"},"datePublished":"2026-03-26T01:35:18+00:00","dateModified":"2026-03-26T01:35:19+00:00","breadcrumb":{"@id":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/03\/26\/custom-instructions-02-2026-dated-19-03-2026-duty-drawback-on-the-export-of-unlocked-mobile-handsets-by-merchant-exporters\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/03\/26\/custom-instructions-02-2026-dated-19-03-2026-duty-drawback-on-the-export-of-unlocked-mobile-handsets-by-merchant-exporters\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/03\/26\/custom-instructions-02-2026-dated-19-03-2026-duty-drawback-on-the-export-of-unlocked-mobile-handsets-by-merchant-exporters\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/bhatiabhola.com\/"},{"@type":"ListItem","position":2,"name":"Custom Instructions 02\/2026 Dated 19\/03\/2026 &#8211; Duty drawback on the export of unlocked mobile handsets by Merchant Exporters\u00a0"}]},{"@type":"WebSite","@id":"https:\/\/bhatiabhola.com\/#website","url":"https:\/\/bhatiabhola.com\/","name":"Bhatia Bhola & Associates LLP","description":"","publisher":{"@id":"https:\/\/bhatiabhola.com\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/bhatiabhola.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/bhatiabhola.com\/#organization","name":"Bhatia Bhola & Associates LLP","url":"https:\/\/bhatiabhola.com\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/bhatiabhola.com\/#\/schema\/logo\/image\/","url":"https:\/\/bhatiabhola.com\/wp-content\/uploads\/2025\/04\/cropped-cropped-Screenshot-2025-04-29-at-7.15.27\u202fAM.png","contentUrl":"https:\/\/bhatiabhola.com\/wp-content\/uploads\/2025\/04\/cropped-cropped-Screenshot-2025-04-29-at-7.15.27\u202fAM.png","width":1709,"height":376,"caption":"Bhatia Bhola & Associates LLP"},"image":{"@id":"https:\/\/bhatiabhola.com\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/bhatiabhola.com\/#\/schema\/person\/5c941d1613f06d46d7c656c473e8249c","name":"Yash Bhola","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/bhatiabhola.com\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/aead41d7b2f010c8a719d781a6360aab0ad14fcb72ed48e049d2bbe80a30a6f8?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/aead41d7b2f010c8a719d781a6360aab0ad14fcb72ed48e049d2bbe80a30a6f8?s=96&d=mm&r=g","caption":"Yash Bhola"},"url":"https:\/\/bhatiabhola.com\/index.php\/blog\/author\/bba_ypbhola\/"}]}},"jetpack_publicize_connections":[],"_links":{"self":[{"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/posts\/5014","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/comments?post=5014"}],"version-history":[{"count":1,"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/posts\/5014\/revisions"}],"predecessor-version":[{"id":5015,"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/posts\/5014\/revisions\/5015"}],"wp:attachment":[{"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/media?parent=5014"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/categories?post=5014"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/tags?post=5014"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}