MAHESH MALKANI vs COMMISSIONER OF CUSTOMS

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 17th September, 2025 W.P.(C) 14402/2025 MAHESH MALKANI .....Petitioner Through: Dr. Ashutosh, Ms. Fatima and Mr. Pravej, Advs. versus COMMISSIONER OF CUSTOMS .....Respondent Through: Ms. Atul Tripathi, SSC with Mr. Shubham Mishra, Adv. for CBIC. (M: 9560018960) CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner challenging the impugned order dated 30th 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 7th March, 2024. Upon his arrival at the Indira Gandhi International Airport, 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 30th January, 2025 (hereinafter, ‘the impugned order’). The operative portion of the impu