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 of the Customs Tariff Act, 1975. The...