Replica Fire Arms cannot Discharge a projectile and are not Falls under ‘firearms’ defined under Arms Act: CESTAT Quashes Confiscation of Goods [Read Order]

Deletion of confiscation of goods due to non-falling of replica firearms under firearms defined in the Arms Act

By Shabna Rahim - On December 5, 2023 8:00 am - 2 mins read

Replica Fire Arms - firearms - Arms Act - CESTAT - Confiscation of Goods - confiscation of replica firearms - taxscan

The New Delhi bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the confiscation of replica firearms on the grounds of non-falling goods under the category of firearms which is defined under the Arms Act,1959. Windlass Online Stores Pvt. Ltd, the appellant assessee filed a Bill of Entry for clearance of goods…

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