Regulatory Jurisdiction and Import Controls Over Nicotine Pouches in Duty Free Shops

Highlights of the Judgment:
- Examination of whether Duty Free Shops operating beyond customs barriers enjoy absolute immunity from domestic regulatory and public health laws.
- Interpretation of import definitions under Sections 2(23) and 2(25) of the Customs Act, 1962 regarding goods entering Indian territorial waters.
- Analysis of Section 2(33) of the Customs Act incorporating statutory prohibitions arising under external legislation like the Drugs and Cosmetics Act, 1940.
- Judicial principles governing whether nicotine-based products constitute a drug under Section 3(b) requiring mandatory import licensing.
- Delimitation of writ jurisdiction under Article 226 when adjudicating complex factual determinations concerning product composition and statutory exemptions.