New Delhi, Dec 2 (NationPress) The Delhi High Court has instructed the Customs Department to release a Rolex watch that was confiscated from an Indian-origin US resident. The court determined that the authorities neglected to provide a necessary show-cause notice (SCN) within the required timeframe.

In a writ petition brought forth by Monish Kansal, the Bench comprising Justice Prathiba M. Singh and Justice Renu Bhatnagar concluded that the ongoing detention of the watch was “impermissible” as per Section 110 of the Customs Act.

“If no SCN is issued within the time specified under Section 110 of the Act, the seized goods must be released. In this instance, the one-year duration has already passed, thus no SCN can be issued at this point. The ongoing detention of the seized watch is, therefore, impermissible and should be released to the petitioner,” stated the Bench led by Justice Singh.

The petitioner, a permanent resident of the US, arrived in Delhi from Dubai on February 22, wearing his old Rolex watch, which was detained at the Indira Gandhi International Airport. The petition contended that the watch, deemed a “personal effect”, had been in extensive use, as indicated by numerous scratches on both the dial and strap.

On September 22, the Delhi High Court had previously mandated the production of the seized watch.

“A review of the watch shows that it is evidently a used item, with several scratches on both the dial and the strap. The watch is without doubt the petitioner’s old personal effect, who is a foreign resident,” observed the Justice Singh-led Bench.

Referencing the Supreme Court’s decision in DRI v. Pushpa Lekhumal Tolani, the Delhi High Court reiterated that genuine personal effects of travelers—whether new or used—are not classified as dutiable imports.

The court further noted that no show-cause notice had been issued within the statutory timeframe mandated under Section 110(2) of the Customs Act, emphasizing that the failure to issue an SCN within the designated period automatically necessitates the release of the seized goods.

In directing the release of the Rolex for re-export without imposing any duty or warehousing fees, the Delhi High Court instructed the petitioner to report to the Customs Department on December 22.

If represented by an authorized individual, the order specified that the petitioner must join virtually and submit written confirmation of the authorization.

Additionally, the Justice Singh-led Bench appointed a nodal officer, Mukesh Gulia, Superintendent, Legal, IGI Airport Customs, to ensure adherence to the order. The watch, post-inspection, was resealed and returned to the Customs officials, as noted by the Delhi High Court.