S.F. Trading Company Vs Commissioner of Customs (CESTAT Mumbai)
CESTAT Mumbai held that ‘Gun Shape Metal Cigarette Lighters’ are not liable for confiscation u/s. 111(d)/ 111(m) of the Customs Act, 1962 since ‘cigarette lighters’ of gun shape remain as lighters by its functioning and not as replica of arms as defined u/s. 69A of the Weapons Act, 1990.
Facts- The appellant had imported a consignment of miscellaneous items from abroad. One of the items under import is “Metal Cigarette Lighter” classifiable under Customs Tariff Item (CTI) 9613 2000 of the Customs Tariff Act, 1975. The said import consignment was subjected to 100% examination and it was found that the imported goods contain 260 cartons of “Gun shape Metal Cigarette Lighters”. The Customs Examining Officer of the Navkar Corporation Ltd., Container Freight Station(CFS) had come to a conclusion that such goods are covered under the definition of replica of arms as defined in ‘Section 6A of the Weapons Act, 1990’thus requiring license from appropriate authority. In the absence of any valid license covering such imported goods, the department had seized the imported goods under a Seizure Memo dated 27.11.2021.
The matter was taken up in adjudication and the Deputy Commissioner of Customs, Group-VI, Nhava Sheva Customs Commissionerate-V, JNCH, Nhava Sheva had ordered for absolute confiscation of the imported “Gun shape Metal Cigarette Lighters” u/s. 111(d) of the Customs Act, 1962 and for its destruction at the expense of the importer. Besides, on the remaining items of import which are not in conformity with the Notification No. 44 (RE-2000) dated 24.11.2000 for labelling of mandatory details, the goods were also ordered for confiscation with the option for redemption upon payment of a fine of Rs.10,000/- u/s. 111(m) ibid and imposed penalty of Rs.5000/-on the importer u/s. 112 (a) ibid.
