NRI Entitled To Bring Personal Jewellery/Watch For Re-Export: Delhi High Court Orders Release Of Rolex Seized At Airport
The Delhi High Court has ordered the Customs Department to release the high-value Rolex watch of a NRI, citing Supreme Court's ruling in Directorate of Revenue Intelligence v. Pushpa Lekhumal Tolani (2017).In the said judgment, the top court had held that foreign tourists are allowed to bring into India jewellery even of substantial value provided it is meant to be taken out of India with...
The Delhi High Court has ordered the Customs Department to release the high-value Rolex watch of a NRI, citing Supreme Court's ruling in Directorate of Revenue Intelligence v. Pushpa Lekhumal Tolani (2017).
In the said judgment, the top court had held that foreign tourists are allowed to bring into India jewellery even of substantial value provided it is meant to be taken out of India with them.
A division bench of Justices Prathiba M. Singh and Renu Bhatnagar observed,
“The Petitioner being a permanent U.S. resident, this matter would be covered clearly by the decision of the Supreme Court in Directorate of Revenue Intelligence v. Pushpa Lekhumal Tolani.”
The Court was dealing with the plea of an Indian national, settled in the U.S.A, having a Permanent Resident Card. he claimed that he was wearing his old Rolex watch, which was detained by the Customs Department upon his arrival.
On perusing the watch, the Court found it was actually old and had scratches— both on the dial, the strap.
Further, since show cause notice was not issued in this matter, the Court ordered observed, “The time prescribed under Section 110 of the Act, is a period of six months and subject to reasons recorded in writing, the same may be extended for a maximum period of six months. In this case, the one year period itself has elapsed, thus no SCN can be issued at this stage. The continued detention of seized watch is, therefore, impermissible…”
The Top Court had also held in Pushpa Lekhumal Tolani (supra) that bringing jewellery into India for taking it out with the passenger is permissible and is not liable to any import duty.
Accordingly, the High Court ordered that the watch be released for re-export, without payment of any duty.
Appearance: Mohammed Ather and Mohammed Mobeen Akhter, Advs. for Petitioner; Mr. Aditya Singla, SSC CBIC with Ms. Arya Suresh, Adv. for Respondents
Case title: Monish Kansal Through Spa Ritik Agnihotri v. Commissioner Of Custom & Ors.
Case no.: W.P.(C) 14621/2025