

NEW DELHI: The Delhi HC on Monday ruled that a single Rolex watch, seized from a Dubai-based Indian traveller, cannot automatically be treated as “commercial quantity” under customs law.
The court stated that the watch was intended for personal use but upheld the penalties that apply to expensive items beyond a value.
The case involved Mahesh Malkani, an Indian citizen residing in Dubai, who arrived at Delhi Airport on March 7, 2024, wearing a Rolex Submariner worth around AED 56,000 (Rs 12.7 lakh). Malkani passed through the Green Channel, meant for passengers with no dutiable items, when customs officials seized the watch, alleging a violation. Officials argued that the high-value item could not be considered for personal use and classified it as a commercial import.
However, the HC said wearing a luxury watch while travelling does not automatically constitute a commercial import. While maintaining the redemption fine and penalty, the court granted Malkani an extension till October 31, 2025, to pay the charges and reclaim the watch.