https://www.taxtmi.com/caselaws?id=465071 Gun-shaped metal cigarette lighters, where freely importable under the relevant import policy, cannot be treated as prohibited goods merely because they resemble weapons. Section 111(d) of the Customs Act applies only to imports prohibited by law in force, and Section 111(m) requires a mismatch with declared particulars or value; neither basis was made out here. The supposed reliance on a non-existent "Weapons Act, 1990" and on the Arms Rules definition of firearm replica was insufficient because the goods remained functional lighters and were not shown to be indistinguishable from real firearms. Confiscation and penalty were therefore not sustainable. en-us Mon, 17 Feb 2025 00:00:00 +0530 Thu, 04 Dec 2025 18:42:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465071 Gun-shaped metal cigarette lighters, where freely importable under the relevant import policy, cannot be treated as prohibited goods merely because they resemble weapons. Section 111(d) of the Customs Act applies only to imports prohibited by law in force, and Section 111(m) requires a mismatch with declared particulars or value; neither basis was made out here. The supposed reliance on a non-existent "Weapons Act, 1990" and on the Arms Rules definition of firearm replica was insufficient because the goods remained functional lighters and were not shown to be indistinguishable from real firearms. Confiscation and penalty were therefore not sustainable. Case-Laws Customs Mon, 17 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465071