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Customs Dept’s Jurisdiction Under E-Cigarettes Prohibition Act, 2019: Delhi High Court To Examine

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The Delhi High Court will examine the customs department’s jurisdiction under E-Cigarettes Prohibition Act, 2019.

The bench of Justice Prathiba M. Singh and Justice Rajneesh Kumar Gupta has listed the matter on 30th April, 2025 to hear on the issue whether the devices which are being imported by the Petitioner can be seized by the Customs Authorities or not.

The petitioner had imported the certain goods from China in the month of April 2024 which was detained by the Customs Department had detained the same on entry. The goods, upon initial enquiry, were provisionally released to the Petitioner vide various No Objection Certificates. However, the Respondent/Department had conducted a search in the Petitioner’s premises on 27th December, 2024 and seized devices which were imported by the Petitioner.
The Petitioner submitted that the subject goods are empty atomizer devices imported by the Petitioner for the purpose of being filled with a herbal product, following which they are sold as a medical product used for enabling smoking de-addiction. The product of the Petitioner (i.e., atomizers filed with the herbal product) is licensed by the State Licensing Authority, Haryana under Medical Devices Rules, 2017 as class A category of medical devices.

The petitioner contended that the Customs Authorities do not have any jurisdiction to seize the subject goods under the Act because licensed goods are not prohibited under the Prohibition of Electronic Cigarettes (Production, Manufacture, Import, Transport, Sale, Distribution, Storage and Advertisement) Act, 2019.

The court noted that other issues which arise in this petition include whether the Petitioner has to obtain a license from the DCGI under the Drugs and Cosmetics Act, 1940 to be exempted under Section 3 of the Act? Whether the empty devices without its contents are in itself exempted under the Act when the licenses are provided only for the final herbal product? 

The court directed the filing of the counter affidavit clarifying all these issues and any other relevant aspects be filed within four weeks. Rejoinder, be filed within two weeks. Let the physical products be produced by the Petitioner on the next date of hearing.

Case Details

Case Title: Mea Ame Pvt. Ltd. Versus Deputy Commissioner, Customs (Preventive), New Delhi

Case No.: W.P.(C) 3200/2025, CM APPL. 14931/2025 & CM APPL. 14932/2025

Date: 12.03.2025

Counsel For Petitioner: Vikas Pahwa, Sr Adv.

Counsel For Respondent: Aditya Singla

Read More: Delhi High Court Quashes DGFT’s Cancellation Of Trader’s License Due To 15-Year Delay in Show Cause Notice

Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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