Mrs. Sinha, an Indian resident, returns to India from New Zealand, after staying there for 13 months with her daughter Miss Niva, aged one and half…

Mrs. Sinha, an Indian resident, returns to India from New Zealand, after staying there for 13 months with her daughter Miss Niva, aged one and half year old. They brought with them following items: Particulars Mrs. Sinha Amount (₹) Miss Niva Amount (₹) Used Personal effects 50,000 25,000 Jewellery 31 grams of 98,000 20 grams of 50,000 One Laptop each Amounting to 35,000 Amounting to 35,000 Other Articles (Not covered in annexure I) 40,000 25,000 Compute the net value of baggage liable to concessional customs duty according to the provisions of the Baggage Rules, 2016.