Disposed

Jnrb International LLP v. Commissioner of Customs

Delhi HC11 Aug 2025W.P.(C)/11993/2025

Case brief

AI extract

What is this about?

In this writ petition, the petitioner sought expeditious adjudication of a Show Cause Notice regarding imported goods alleged to be prohibited SKD kits. The High Court directed the Customs Department to adjudicate by October 31, 2025, and allowed an exemption application.

What did the court decide?

Direction to the Customs Department to adjudicate the Show Cause Notice on or before 31st October, 2025. Application for exemption allowed.

Jnrb International LLP Vs Commissioner of Customs — Customs and Excise | Delhi HC (2025)

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$~44

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IN THE HIGH COURT OF DELHI AT NEW DELHI

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- W.P.(C) 11993/2025

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JNRB INTERNATIONAL LLP .....Petitioner Through: Mr. Raul Raheja, Adv versus

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COMMISSIONER OF CUSTOMS .....Respondent Through: Mr. Akshay Amritanshu, SSC with Ms. Drishti Saraf & Mr. Sarthak Srivastava, Adv

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CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN

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O R D E R

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% 11.08.2025

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This hearing has been done through hybrid mode.

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CM APPL. 48948/2025 ( for Exemption)

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Allowed, subject to all just exceptions. Application is stand disposed of.

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W.P.(C) 11993/2025

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The present petition has been filed by the Petitioner under Article 226 of the Constitution of India, inter alia , seeking expeditious adjudication of the Show Cause Notice (hereinafter, ‘ SCN ’) dated 27^th February, 2025.

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The Petitioner is a Limited Liability Partnership firm engaged in lawful import and manufacture of plastic gas lighters, and is duly having IEC No. AAUFJ0972G. The case of the Petitioner is that it had imported a consignment of parts of gas lighters in October, 2024. Thereafter, an investigation was conducted by the Special Intelligence and Investigation

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Page 1 of 3

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W.P.(C) 11993/2025

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This is a digitally signed order.

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The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 13/08/2025 at 12:41:58

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Branch (hereinafter, ‘ SIIB ’) which came to the conclusion that the parts which were imported were in fact Semi-Knocked Down (hereinafter, ‘ SKD ’) kits of complete gas lighters itself which could be manufactured into full gas lighters, thereby attracting restrictions under a notification issued by Directorate General of Foreign Trade (hereinafter, ‘ DGFT ’) being Notification No. 15/2023 dated 29th June, 2023.

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The Petitioner is stated to have submitted a technical inspection report to the concerned authority stating that the imported parts would require automatic machinery and multiple stages of assembly including gas filling, to form a functional gas lighter. Thus, they ought to be treated as parts and not as complete gas lighters.

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A SCN was issued to the Petitioner on 27^th February, 2025 and a reply to the same was submitted by the Petitioner on 28^th April, 2025. The Petitioner has further written two representations on 02^nd May, 2025 and 03^rd July, 2025 seeking early hearing.

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It is submitted by ld. Counsel for the Petitioner that after the filing of the present petition, a hearing has been granted to the Petitioner. Today, the Petitioner only prays for expeditious adjudication.

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Issue notice. Mr. Akshay Amritanshu, ld. SSC accepts notice.

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Mr. Akshay, ld. SSC appearing for the Customs Department submits that the goods imported by the Petitioner are prohibited goods and therefore, provisional release is also not permitted. Moreover, ld. SSC submits that under Section 28(9)(b) of the Customs Act, 1962, a period of one year is prescribed under the statute for deciding such matters.

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The Court has considered this case. The total value of the consignment is more than Rs 38 lakhs and it was imported way back in October, 2024.

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Page 2 of 3

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W.P.(C) 11993/2025

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This is a digitally signed order.

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The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 13/08/2025 at 12:41:58

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Considering the fact that till date, only one hearing has been granted to the Petitioner, it is deemed appropriate to direct that the Customs Department shall adjudicate the SCN on or before 31^st October, 2025.

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The present petition stands disposed of in the above terms. Pending applications, if any, are also disposed of. 12. All rights and remedies of the parties are left open.

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PRATHIBA M. SINGH, J

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SHAIL JAIN, J

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AUGUST 11, 2025 sk/ck

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Page 3 of 3

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W.P.(C) 11993/2025

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This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 13/08/2025 at 12:41:58

Jnrb International LLP v. Commissioner of Customs

Case brief

What is this about?

What did the court decide?

Jnrb International LLP v. Commissioner of Customs

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

Parties & counsel

Coram

Case details

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