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Custom Duty

Worn Rolex Watch Held as Personal Effect, Customs Detention Set Aside

Case Law Details

TaxGuru Citation
2026 taxguru.in 27
Case Name
Ranvir SRA Vs Commissioner of Customs (Delhi High Court)
Date of Judgement/Order
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Ranvir SRA Vs Commissioner of Customs (Delhi High Court)

 The writ petition was filed under Articles 226 and 227 of the Constitution seeking release of one Rolex watch seized by the Customs Department on 30 November 2024. The petitioner, a Canadian citizen and an Overseas Citizen of India (OCI) card holder, stated that the watch was detained under a detention receipt, but no show cause notice had been issued till the filing and hearing of the petition.

The petitioner placed on record photographs and an invoice dated 2 October 2023 to establish that the Rolex watch was purchased in Canada and formed part of his personal effects. On the previous hearing date, the Court directed the Customs Department to produce the watch before it. The watch was produced in a sealed box and, upon examination, was found to be a worn watch and not a new one. The Customs Department confirmed that the serial number of the watch matched the invoice placed on record.

The Court noted that the petitioner is a Canadian citizen and an OCI card holder and that the seized Rolex watch was worn by him. The central issue before the Court was whether a watch worn by a passenger falls within the ambit of “personal effects” under the Baggage Rules, 2016.

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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 19,387

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