CESTAT Quashes Confiscation of Gun-Shaped Cigarette Lighters, Slams Customs Department
The Mumbai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has set aside the confiscation of a
By: : Kashish Singh
Update: 2025-08-30 16:00 GMT
CESTAT Quashes Confiscation of Gun-Shaped Cigarette Lighters, Slams Customs Department
Introduction
The Mumbai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has set aside the confiscation of a consignment of gun-shaped cigarette lighters, strongly criticizing the customs department for basing its seizure on a law from the Australian state of Queensland.
Factual Background
Mumbai-based importer S.F. Trading Company had imported a consignment including 260 cartons of "Gun shape Metal Cigarette Lighters" in November 2021. Customs officials seized the goods, claiming they were replicas of arms as defined under the non-existent "Weapons Act, 1990" and required a prohibited import license.
Procedural Background
The authorities subsequently ordered absolute confiscation and destruction of the lighters. The importer challenged the order, arguing that no such "Weapons Act, 1990" exists in Indian statute.
Contentions of Parties
Importer: The importer argued that the seizure was illegal from the start and pointed out that the same customs jurisdiction had recently cleared identical 'pistol shape lighters' by merely enhancing their declared value.
Revenue: The customs authorities contended that the goods were replicas of arms and required a prohibited import license.
Reasoning and Analysis
The tribunal discovered that the definition of a "replica" used in the seizure memo was directly copied from Section 6A of the Weapons Act, 1990 of Queensland, Australia, which has no jurisdiction in India. The tribunal noted that this was a severe and reckless error by the customs officials.
The Single Member Bench of MM Parthiban (Technical Member) examined India's actual Arms Rules and found that a ‘firearm replica’ must be indistinguishable from a real gun and rendered innocuous, which did not apply to functional lighters that merely have a gun-like shape.
Implications
The decision has significant implications for importers and customs authorities:
- Importance of Correct Application of Law: The ruling highlights the importance of correct application of law and jurisdiction in customs matters.
- Need for Clarity in Import Policy: The decision emphasizes the need for clarity in import policy to avoid confusion and ensure smooth trade.