https://www.taxtmi.com/caselaws?id=783875 A passenger's wristwatch worn on arrival qualifies as "personal effects" under the Baggage Rules, 2016, and is therefore exempt from detention under the Customs Act, 1962. Relying on SC and HC precedent that personal effects cannot be narrowly construed to completely exclude jewellery and analogous items, the HC held that the detained luxury watch was the petitioner's personal effect and that continued detention was legally untenable. The detention order was set aside; Customs was directed to release the watch, and warehousing charges were waived. en-us Thu, 18 Dec 2025 00:00:00 +0530 Mon, 22 Dec 2025 17:27:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783875 A passenger's wristwatch worn on arrival qualifies as "personal effects" under the Baggage Rules, 2016, and is therefore exempt from detention under the Customs Act, 1962. Relying on SC and HC precedent that personal effects cannot be narrowly construed to completely exclude jewellery and analogous items, the HC held that the detained luxury watch was the petitioner's personal effect and that continued detention was legally untenable. The detention order was set aside; Customs was directed to release the watch, and warehousing charges were waived. Case-Laws Customs Thu, 18 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783875