Gregory Peg of foreign origin has come on travel visa, to tour in India. He carries with him, as part of baggage, the following: Particulars Value…

As per rule 3 of the Baggage Rules, 2016, tourist of foreign origin, excluding infant, is allowed duty free clearance of (i) travel souvenirs; and (ii) Articles up to the value of 15,000 (excluding inter alia fire arms, cartridges of fire arms exceeding 50 and cigarettes exceeding 100 sticks), if carried on in person. Computation of customs duty payable Particulars ₹ Travel souvenir Nil Articles carried on in person 1,50,000 Cigarettes [100 sticks can be accommodated in General Free Allowance (GFA)] 10,000 Firearms cartridge (50 cartridges can be accommodated in GFA) 25,000 Baggage than can be accommodated in GFA 1,85,000 Less: GFA 15,000 Baggage on which duty is payable 1,70,000 Duty payable @ 35% 59,500 Note: Firearms and cartridges of firearms exceeding 50 are chargeable @ 70% applicable to baggage under Heading 9803 of the Customs Tariff. Cigarettes exceeding 100 sticks are chargeable at the respective tariff rates.