https://www.taxtmi.com/caselaws?id=783875 A worn Rolex watch carried by a passenger was treated as a personal effect under the Baggage Rules, 2016 because the invoice was produced, the serial number matched, and the item was found to be worn rather than new. The court applied the settled customs principle that articles brought for bona fide personal use may fall within personal effects, and customs authorities must distinguish such items from goods intended for import. On those facts, detention by Customs was held untenable and release of the watch was directed. 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 worn Rolex watch carried by a passenger was treated as a personal effect under the Baggage Rules, 2016 because the invoice was produced, the serial number matched, and the item was found to be worn rather than new. The court applied the settled customs principle that articles brought for bona fide personal use may fall within personal effects, and customs authorities must distinguish such items from goods intended for import. On those facts, detention by Customs was held untenable and release of the watch was directed. Case-Laws Customs Thu, 18 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783875