JNRB International LLP Vs Commissioner of Customs (Delhi High Court)
The Delhi High Court has directed the Customs Department to quickly adjudicate a show-cause notice issued to an importer of gas lighter parts. The case, JNRB International LLP vs Commissioner of Customs, involves a consignment of parts that the department’s Special Intelligence and Investigation Branch (SIIB) concluded were Semi-Knocked Down (SKD) kits of complete gas lighters. According to the Directorate General of Foreign Trade (DGFT), SKD kits are subject to import restrictions under Notification No. 15/2023, a measure designed to regulate the import of fully assembled or near-assembled products.
JNRB International LLP, the petitioner, argued that the imported goods were merely parts that required complex machinery and multiple assembly stages to become a functional product. The company submitted a technical report to support its claim, contending that the goods should be treated as parts, not as restricted finished products. Despite this, a show-cause notice was issued on February 27, 2025. The petitioner filed a reply and multiple representations asking for an early hearing, but only one hearing had been granted since the investigation began in October 2024.
During the court proceedings, the Customs Department’s counsel argued that the imported goods were prohibited, meaning they could not be provisionally released. The counsel also cited Section 28(9)(b) of the Customs Act, 1962, which allows for a one-year period to decide such matters. However, the High Court, noting the significant value of the consignment—over Rs. 38 lakhs—and the time elapsed since its import in October 2024, decided that a prompt resolution was necessary. The court directed the Customs Department to complete the adjudication of the show-cause notice by October 31, 2025. This directive highlights the court’s role in ensuring timely justice and preventing prolonged administrative delays that can financially harm businesses.
