Varun Goyal, an IT professional and a person of Indian origin, is residing in USA for the last 14 months. He wishes to bring a used microwave oven…
CA Final · Indirect Tax Laws · PYQS · May 2024
Varun Goyal, an IT professional and a person of Indian origin, is residing in USA for the last 14 months. He wishes to bring a used microwave oven (costing approximately - 1,85,500/- and weighing 15 kg) with him during his permanent return to India. He purchased the oven in USA 6 months before and he has been using that oven for his personal use in his kitchen. He is not aware of Indian customs rules. Analyze and summarize the related legal provision of the Baggage Rules, 2016 and provide him with some advice in this regard. Relevant legal provisions should form part of your answer.
Suggested Answer and Working Notes:
One of such specified articles is Microwave oven. However, the Indian passenger should not have availed this concession in the preceding 3 years. Thus, Varun Goyal can bring Microwave oven duty free provided he had not availed this concession in the preceding 3 years.
Topics: Customs: Importation and Exportation of Goods
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