The Delhi Excessive courtroom, in its verdict dated September 17, 2025 allowed a person to retrieve his Rolex watch seized by the customs division on the Indira Gandhi Worldwide airport after paying a high-quality. The case units a brand new precedent, clarifying an vital gray space in customs guidelines: Worth of the imported product alone cannot decide the intent. The Rolex case additionally has an vital ‘tip/reminder' for Indians planning to get iPhones (together with the recently-launched iPhone 17 sequence) or laptops (Apple MacBooks and different manufacturers) from the US, Dubai and different nations. As courtroom stated customs authorities cannot mechanically deal with high-value gadgets carried by passengers as business imports. Officers, the courtroom underlined, should take a look at the circumstances of every case, together with private use. However sure, there's a sure worth until which Indian nationals are allowed to usher in electronics from overseas, and the identical must be adopted. Else, these units are answerable for import obligation. If not disclosed, travellers could need to pay a high-quality too.
What's the Rolex watch seizure case
Mahesh, an Indian citizen and a present resident of Dubai landed on the airport on March 7, 2024, sporting his Rolex watch. He was intercepted by the Customs Officers for passing via a improper channel for importing items. Present in violation of the related provisions, the Customs division concluded that the seized Rolex watch (1 unit) is in business amount and can't presumably be for private use. The division ordered him to redeem the Rolex watch inside 120 days by paying a high-quality of Rs 1.8 lakh for re-export functions.Mahesh appealed in opposition to the order within the Delhi Excessive courtroom. A division of Justice Prathiba M. Singh and Sahil Jain allowed Mahesh to retrieve his detained Rolex watch. However, the courtroom additionally upheld the customs division's proper to impose the redemption high-quality.“Clearly, this Court docket is of the view that one Rolex watch can't be held to be a business amount and there's no cause as to why the identical can't be saved for private use. Nevertheless, contemplating the truth that the choice of redemption was given to the Petitioner, the Petitioner (Mahesh) shall now pay the redemption high-quality by October 31, 2025, and redeem the detained article in accordance with the impugned order,” the courtroom stated.
What Rolex circumstances means for these planning to get iPhones and different devices from overseas
For the aim of Customs clearance of arriving passengers, a two channel system has been adopted:
- Inexperienced Channel for passengers not having any dutiable items
- Crimson Channel for passengers having dutiable items.
Passengers are suggested to report on the applicable channel for Customs Clearance. Nevertheless, passengers strolling via the Inexperienced Channel (mistake that Mahesh did along with his Rolex watch) with dutiable / prohibited items are liable to prosecution/ penalty and confiscation of products.
| Eligible Passenger | Origin Nation | Obligation Free Allowance |
|---|---|---|
| Passengers of Indian origin and foreigners residing in India, excluding infants | Apart from Nepal, Bhutan & Myanmar | ₹50,000 |
| Vacationers of international origin, excluding infants | Any | ₹15,000 |
| Passengers of Indian origin and foreigners residing in India, excluding infants | Nepal, Bhutan & Myanmar | By air – ₹15,000 By land – Nil |
| Vacationers of international origin, excluding infants | Any | ₹15,000 |
| Infants (youngster no more than 2 years of age) | Any nation | Nil |
| Indian passenger residing overseas for over one 12 months | Wherever | Jewelry: Gentleman – 20 gms (worth cap ₹50,000) Girl – 40 gms (worth cap ₹1,00,000) |
| Passenger aged 18 years and above | Wherever | One laptop computer laptop (pocket book laptop) duty-free, along with above allowance |
If a person is planning to purchase an Apple Macbook or another laptop computer from overseas, the Customs guidelines permit one laptop computer laptop (word e-book laptop) beneath Customs Obligation Free Allowances. As well as, passengers who're 18 years or older can deliver one additional laptop computer duty-free, even past the traditional allowance. As for iPhones, the system purchased must be for private consumption, and can't be a couple of unit. In case you are taking costly gadgets like a digicam or projector out of India and plan to deliver them again, you don't need to pay obligation once more. However guarantee that on the time of departure, the Customs Officer will word the main points of the merchandise (like serial quantity or distinctive marks) and provide you with an Export Certificates.Once you return, you simply want to indicate this certificates to Customs. They are going to verify the merchandise and allow you to carry it with out charging obligation.
