The Delhi High Court ordered Customs to release a Rolex watch seized from an Indian national, holding that detaining personal belongings without issuing a show-cause notice violates the law. The Court emphasized that passengers’ rights under the Customs Act,1962 must be protected and prolonged detention of personal items is impermissible.
The petitioner, an Indian national residing in the U.S., was traveling to India via Dubai when Customs officials detained his personal Rolex watch upon arrival. The petitioner claimed that the watch was an old personal item he had been wearing and that no show-cause notice had been issued regarding its detention. The matter was initially brought before the Court after the petitioner sought the unconditional release of the seized watch, asserting that it was a personal effect intended for re-export.
Petitioner’s counsel argued that the Rolex watch was a personal belonging, supported by photographs showing prior use. The counsel contended that as a permanent U.S. resident, the petitioner was entitled to the provisions outlined in Supreme Court judgments regarding the import and re-export of personal goods, including Directorate of Revenue Intelligence v. Pushpa Lekhumal Tolani (2017). The petitioner emphasized that since no show-cause notice had been issued, the continued detention of the watch was unlawful.
The Court examined the watch, noting it bore signs of regular use, including scratches on the dial and strap, indicating it was indeed a personal item. Referring to established Supreme Court precedents, the Court highlighted that passengers passing through the green channel implicitly declare they are carrying no dutiable or prohibited items. The Court further cited rulings that the newness of personal goods is irrelevant, and goods brought for re-export cannot be treated as dutiable imports.
The Court also emphasized statutory safeguards under Section 110 of the Customs Act, noting that the mandatory issuance of a show-cause notice within the prescribed period is a condition precedent to detention. In the absence of such notice, especially after one year had elapsed, the detention was deemed impermissible. Verbatim, the Court observed, "The continued detention of the seized watch is impermissible. The time prescribed under Section 110 having elapsed, no show-cause notice can be issued at this stage, and the goods are liable to be released."
The Court directed the Customs Department to release the seized Rolex watch to the petitioner for re-export without levy of duty or warehousing charges. The Court instructed the petitioner to appear in person or through an authorized representative to facilitate the release. The Nodal Officer designated by the Court would ensure compliance. The petition was disposed of in these terms, with all pending applications also closed.
Case Title: Monish Kansal through Spa Ritik Agnihotri Vs. Commissioner of Customs & Ors.
Case No.: W.P.(C) 14621/2025
Coram: Justice Prathiba M. Singh, Justice Renu Bhatnagar
Advocate for Petitioner: Adv. Mohammed Ather, Mohammed Mobeen Akhter
Advocate for Respondent: Adv. Aditya Singla, SSC CBIC, Arya Suresh
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