The case involved the absolute confiscation of cigarettes with...

The case involved the absolute confiscation of cigarettes with penalty u/s 105 of Customs Act, 1962. The Tribunal held that while lack of compliance with Cigarettes and Other Tobacco Products Act, 2003 could infer goods as illicitly imported, only designated authorities can enforce municipal laws for goods intended for domestic sale. Seized cigarettes of foreign origin not compliant with the Act justified confiscation u/s 110 of Customs Act, 1962. The onus u/s 123 of Customs Act, 1962 was applied to hand rolling tobacco, rolling paper, and filters for non-compliance with the Act. As there was no evidence of smuggling, confiscation u/s 111 and penalty u/s 112 were set aside, except for the confiscation of 10,200 foreign-origin cigarettes valued at ₹1,53,000, reducing the penalty to ₹50,000.