Mr. Sujoy, an Indian entrepreneur, went to London to explore new business opportunities on 01.04.2025. His wife also joined him in London after…

As per rule 3 of the Baggage Rules, 2026, a passenger, including an infant arriving in India, shall be allowed clearance of used personal effects required for satisfying daily necessities of life and travel souvenirs, carried on the person or in his bona fide baggage, free of duty Further, rule 5 of the Baggage Rules, 2026 provides that a resident or a tourist of Indian origin or foreigner with a valid visa other than tourist visa, not being an infant, arriving in India other than by land, shall be allowed clearance free of duty articles up to the value of ₹75,000, if such articles are carried on the person or in the bona fide accompanied baggage of the passenger. For the purposes of this rule, the free allowance of a passenger shall not be allowed to pool with the free allowance of any other passenger. As per rule 6 of the Baggage Rules, a resident or tourist of Indian origin residing abroad for more than 1 year, on return to India shall be allowed duty free clearance of jewellery upto a weight of: (i) 40 grams, if brought by a female passenger or (ii) 20 grams, if brought by a passenger other than a female passenger in bona fide baggage. Accordingly, the concessional baggage duty payable by Mr. and Mrs. Sujoy will be computed as under: Computation of customs duty payable Mr. Sujoy (₹) Mrs. Sujoy (₹) Used personal effects [Allowed duty free.] Nil Nil Music system [Accommodated in General Free Allowance (GFA).] 50,000 50,000 Jewellery [Jewellery allowance (Rule 6) is applicable for only Mr. Sujoy and not for Mrs. Sujoy as she did not stay for more than 1 year abroad.] Nil 5,60,000 Less: GFA 75,000 75,000 Baggage on which duty is payable Nil 5,35,000 Duty payable @ 35% (Social welfare surcharge is exempt.) Nil 1,87,250