Imported of Parts of Gas Lighters Found to be DGFT-Prohibited SKD Kits: Delhi HC Orders Expeditious Adjudication of SCN [Read Order]
Considering that the goods worth over ₹38 lakh had been imported almost a year ago and the adjudication process had not progressed, the Court observed that a time-bound direction was necessary
Delhi High Court - DGFT - SCN
Delhi High Court - DGFT - SCN
The Delhi High Court has directed the Customs Department to adjudicate, by 31st October 2025, a pending Show Cause Notice (SCN) issued against JNRB International LLP regarding the import of parts of gas lighters.
The Directorate of Revenue Intelligence’s Special Intelligence and Investigation Branch (SIIB) concluded that the consignment imported in October 2024, although declared as "parts," was in fact in the nature of Semi-Knocked Down (SKD) kits of complete gas lighters.
Such imports, according to the department, attract restrictions under DGFT Notification No. 15/2023 dated 29th June 2023, which prohibits import of complete gas lighters in SKD/CKD form.
The petitioner, JNRB International LLP, a Limited Liability Partnership engaged in lawful import and manufacture of plastic gas lighters, argued that the consignment comprised only parts which required multiple assembly stages including gas filling and the use of automatic machinery, and thus could not be treated as complete lighters.
A technical inspection report supporting this contention was also submitted. Despite this, a SCN was issued on 27th February 2025, to which the petitioner filed a reply on 28th April 2025. Further representations were made in May and July 2025 seeking an early hearing, but only one hearing was granted before the writ petition was filed.
Appearing for Customs, the Standing Counsel submitted that the goods were “prohibited” and hence, provisional release could not be considered. It was further argued that Section 28(9)(b) of the Customs Act, 1962 provides one year for adjudication of such matters.
Considering that the goods worth over ₹38 lakh had been imported almost a year ago and the adjudication process had not progressed, the Court observed that a time-bound direction was necessary.
Accordingly, the Division Bench of Justice Prathiba M. Singh and Justice Shail Jain directed Customs to complete adjudication of the SCN on or before 31st October 2025. The Court clarified that all rights and remedies of both parties would remain open. Thus, the petition was disposed of.
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