Mrs. Subhadra, an Indian resident (36 years old) who was on a visit to China, returned after 6 months. She was carrying with her the following…
CA Final · Indirect Tax Laws · RTP · November 2026
Mrs. Subhadra, an Indian resident (36 years old) who was on a visit to China, returned after 6 months. She was carrying with her the following items: (i) Used personal effects ₹75,000 (ii) Laptop computer ₹60,000 (iii) Jewellery - 25 grams (purchased in China) ₹2,75,000 (iv) Music system ₹50,000 Compute the customs duty payable by Mrs. Subhadra with reference to the Baggage Rules, 2026. Ignore Agriculture infrastructure and development cess.
Suggested Answer and Working Notes:
20. Computation of customs duty payable by Mrs. Subhadra Particulars ₹ Used personal effects [Duty free clearance is allowed] Nil Laptop computer [A passenger of 18 years of age or above is allowed clearance of one new laptop including notepad free of duty in bona fide baggage.] Nil Jewellery [Special allowance for jewellery is not available to Mrs. Subhadra since she did not reside abroad for more than 1 year] 2,75,000 Music system 50,000 Total value 3,25,000 Less: General duty free baggage allowance of ₹ 75,000 75,000 Value of baggage liable to customs duty 2,50,000 Rate of duty 35% Customs duty @ 35% 87,500
Topics: Customs: Importation and Exportation of Goods
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