Ms. Kulvir, aged 27 years, a person of Indian oigin came to India with her baby of one year age after vising Germany for three months. Some of the…

CA Final · Indirect Tax Laws · PYQS · January 2026
Ms. Kulvir, aged 27 years, a person of Indian oigin came to India with her baby of one year age after vising Germany for three months. Some of the articles amounting to 1,00,000, she brought were prohibited for import into India and made request to the proper officer for detention of the same for the purpose of being returned to her on his leaving India. In addition, the following articles were brought: Sl. No. Particulars Amount (₹) 1. Jewellery -20 gms 1,50,000 2. Used personal effect of infant 10,000 3. Laptop 1,50,100 4. Personal effect 15,000 Determine taxable value of baggage along with necessary explanation with reference to Baggage Rules, 2016 read with Custom Act, 1962.

Suggested Answer and Working Notes:

Answer (c) Computation of taxable value of baggage Particulars Amount (₹) Jewellery 20 gms [Jewellery allowance is allowed only for passenger residing abroad for more than one year.] 1,50,000 Used personal effects of infant [Allowed duty free.] - Laptop [Exempt from customs duty. If One laptop computer when imported into India by a passenger of the age of 18 years or above - Personal effects [Allowed duty free.] - Total 1,50,000 Less: General Free Allowance (50,000) Taxable value of baggage 1,00,000 Note – No customs duty is payable on detained goods. 14 14 It has been presumed that declaration has been filed by Ms. Kulvir in respect of detained goods.

Topics: Customs: Importation and Exportation of Goods

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