Man’s Rolex seized at airport; HC gives relief— how customs rules apply to luxury items

AI Summary
In March 2024, Indian citizen Mahesh, residing in Dubai, had his Rolex watch worth Rs 12.7 lakh seized at Delhi Airport after passing through the Green Channel without declaring it. Customs initially classified the watch as a "commercial quantity" due to non-declaration. The Delhi High Court later ruled that a single luxury item cannot be automatically treated as goods meant for trade and allowed Mahesh to redeem his watch upon paying the prescribed fine. The court upheld the requirement for declaration of high-value items but clarified that one Rolex does not constitute commercial import. This ruling provides guidance on customs rules applicable to luxury items for both travelers and enforcement authorities.
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