After visiting USA for a month, Mrs. and Mr. Chauhan (Indian residents aged 40 and 45 years respectively) brought to India a laptop computer valued…

(1) As per Baggage Rules, 2016, an Indian resident arriving from any country other than Nepal, Bhutan or Myanmar is allowed duty free clearance of- (i) Used personal effects and travel souvenirs without any value limit. (ii) Articles [other than certain specified articles] upto a value of 50,000 carried as accompanied baggage [General duty-free baggage allowance]. Further, such general duty-free baggage allowance of a passenger cannot be pooled with the general duty free baggage allowance of any other passenger. (2) One laptop computer when imported into India by a passenger of the age of 18 years or above (other than member of crew) as baggage is exempt from whole of the customs duty [Notification No. 11/2004 Cus. dated 08.01.2004]. (3) Accordingly, there will be no customs duty on used personal effects (worth - 90,000) of Mrs. and Mr. Chauhan and laptop computer brought by them will be exempt from duty. Duty payable on personal computer after exhausting the duty free baggage allowance will be - 52,000 - 50,000 = 2,000. Effective rate of duty for baggage =38.5% [including social welfare surcharge @ 10%] Therefore, total customs duty = 770