Sarah of Germany, a person of foreign origin, has come to India on a tour on travel visa. She carries with her the following as part of baggage: S.…
CA Final · Indirect Tax Laws · PYQS · May 2025
Sarah of Germany, a person of foreign origin, has come to India on a tour on travel visa. She carries with her the following as part of baggage: S. No. Particulars Value in (₹) (i) 140 sticks of cigarettes of 120 each 16,800 (ii) Travel souvenir 75,000 (iii) Other articles carried on in person 1,25,500 (iv) Fire arm with 110 cartridges (value includes the value of cartridges at @510 per cartridge). 1,10,000 Determine with short explanations where required, customs duty payable on concessional baggage, if the effective rate of customs duty on baggage is 38.50% inclusive of social welfare surcharge. Ignore any other applicable cess or duty.
Suggested Answer and Working Notes:
Computation of customs duty payable ₹ Cigarettes [100 sticks can be accommodated in General Free Allowance (GFA)] 12,000 Travel souvenir [Allowed duty free] Nil Articles carried on in person 1,25,500 Firearms cartridge [50 cartridges can be accommodated in GFA] 25,500 Baggage that can be accommodated in GFA 1,63,000 Less: GFA 15,000 Baggage on which duty is payable 1,48,000 Duty payable @ 38.50% (inclusive of social welfare surcharge) 56,980
Topics: Customs: Importation and Exportation of Goods
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