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Customs uses Australian Weapons Law to Seize Gun-Shaped Lighters in India: CESTAT exposes Blunder, Overturns Seizure [Read Order]

The bench also examined India's actual Arms Rules, finding 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.

Adwaid M S
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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. The tribunal found the entire action legally untenable and ordered the goods to be released.

Mumbai-based importer S.F. Trading Company, which had imported a consignment including 260 cartons of "Gun shape Metal Cigarette Lighters" in November 2021. Upon examination, 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. The authorities subsequently ordered absolute confiscation and destruction of the lighters.

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The importer challenged the order, arguing that no such "Weapons Act, 1990" exists in Indian statute. Their advocate pointed out that the same customs jurisdiction had recently cleared identical 'pistol shape lighters' by merely enhancing their declared value, demonstrating the goods were not prohibited. He contended the seizure was illegal from the start.

After reviewing the case, the tribunal discovered the shocking source of the legal error. The bench found that the definition of a "replica" used in the seizure memo and upheld by lower authorities was directly copied from Section 6A of the Weapons Act, 1990 of Queensland, Australia. The tribunal noted that this foreign law has no jurisdiction in India and its application was a severe and reckless error by the customs officials.

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The Single Member Bench of MM Parthiban (Technical Member) further observed that at the time of import, the policy for such lighters was ‘Free’ and not restricted. While a 2023 notification later prohibited cheap lighters, it was not retrospective. The bench also examined India's actual Arms Rules, finding 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.

Consequently, the tribunal found no legal basis for the confiscation under the Customs Act. The bench set aside the impugned order and allowed the appeal in favor of the importer.

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S.F. Trading Company vs Commissioner of Customs Nhava Sheva-V Commissionerate
CITATION :  2025 TAXSCAN (CESTAT) 949Case Number :  CUSTOMS APPEAL No. 87611 of 2023Date of Judgement :  17 February 2025Coram :  MR. M.M. PARTHIBANCounsel of Appellant :  Shri Anil BalaniCounsel Of Respondent :  Shri Rajiv Ranjan

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