RECKITT BENCKISER INDIA PRIVATE LIMITED vs UNION OF INDIA AND ORS.

Judgment text excerpt

$~18 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 13869/2024 and CM APPL. 58050/2024 & CM APPL. 31669/2025 Date of Decision: 28.03.2026 IN THE MATTER OF: RECKITT BENCKISER INDIA PRIVATE LIMITED .....Petitioner Through: Mr. R. Jawahar Lal and Mr. Sayyam Maheshwari, Advocates. versus UNION OF INDIA AND ORS. .....Respondents Through: Ms. Shiva Lakshmi, SPC. CORAM: HON’BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV JUDGEMENT PURUSHAINDRA KUMAR KAURAV, J. (ORAL) This matter has been taken up today, as 02.03.2026 was declared holiday. 1. The petition is for setting aside the order dated 27.08.2024 passed by respondent no. 3-Deputy Director of Foreign Trade, whereby, the Service Exports from India [‘SEIS’] scrips issued to the petitioner under the Free Trade Policy, 2015-2020, has been cancelled and a penalty of Rs. 10,00,000/- (Rupees Ten Lakh only) has been imposed on the petitioner for obtaining the said scrip by misdeclaration. A further prayer for setting aside communication dated 12.09.2024, informing the petitioner of its inclusion in the ‘Denied Entity List’, has also been made. Signature Not Verified Signature Not Verified Signed By:PRIYA Signed Signing Date:02.04.2026 By:PURUSHAINDRA 18:34:44 KUMAR KAURAV 2. The petitioner is a company engaged in the manufacture and marketing of health, hygiene and home products, and a large number of drugs/medicines. It seems to have applied in the year 2021 for issue of SEIS scrips for duty credit for the financial year 2019-2020 with respect to ‘Research and Development-services’ rendered to its affiliate entities. On 20.06.2022, the said scrips were issued in its favour. 3. Thereafter, on 30.10.2023, respondent no. 3-authority issued a show cause notice to the petitioner under Sections 9 and 11(3) read with Section 13 and 17 of