Gun Shape Metal Cigarette Lighters cannot be covered as replica of arms: Confiscation set aside

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

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