MAHESH MALKANI vs COMMISSIONER OF CUSTOMS - 2025 Supreme(Online)(Del) 6631

Judicial Analysis Court Copy Headnote Facts Arguments Court observation

2025 Supreme(Online)(Del) 6631

IN THE HIGH COURT OF DELHI AT NEW DELHI
PRATHIBA M. SINGH, SHAIL JAIN, JJ
MAHESH MALKANI – Appellant
Versus
COMMISSIONER OF CUSTOMS – Respondent

Advocates:
For the Appellants/Petitioners: Dr. Ashutosh, Ms. Fatima, Mr.Pravej
For the Respondents: Ms. Atul Tripathi, Mr.Shubham Mishra

Table of Content
1. petition challenges detention order for non-declaration. (Para 3)
2. confiscation order includes redemption for personal use. (Para 4 , 5)
3. one watch cannot be classified as commercial quantity. (Para 6 , 7)
4. court emphasizes correct implementation of customs regulations. (Para 8 , 9 , 10)

1. This hearing has been done through hybrid mode.

2. The present petition has been filed by the Petitioner challenging the impugned order dated 30^th January, 2025 passed by the Office of Commissioner of Customs, Indira Gandhi International Airport, New Delhi. 3. The Petitioner, who is a resident of Dubai, had travelled to India on 7^th March,2024.UponhisarrivalattheIndiraGandhiInternationalAirport,New Delhi, one Rolex watch (hereinafter, ‘the detained article’), which he was wearing, was detained on the allegation of non-declaration vide detention receipt dated 7th March, 2024.

4. Thereafter, an Order-in-Original has already been passed in this matter permitting redemption vide order dated 30^th January, 2025 (hereinafter, ‘the impugned order’). The operative portion of the impugned order reads as under:

“ ORDER

i) I deny the 'Free Allowance' if any, admissible to the Pax Mr. Mahesh