Single Rolex Watch For Personal Use Not ‘Commercial Quantity’: Delhi HC

Mahesh Malkani Vs Commissioner of Customs (Delhi High Court) The Delhi High Court addressed a petition filed by Mahesh Malkani, a resident of Dubai, challenging an order passed by the Commissioner of Customs, Indira Gandhi International Airport, New Delhi. The challenge was lodged after a Rolex watch worn by the petitioner upon arrival in India was detained for non-declaration. The Customs Detention and Order-in-Original On March 7, 2024, the petitioner’s Rolex watch, valued at ₹13,48,500, was detained by Customs for alleged non-declaration, resulting in the issuance of a detention rec...