Anand and his wife (Indian residents aged 30 and 32 years respectively) visited USA for some business prospects and wanted to settle in USA. After being there for a month, they brought to India a laptop computer valued a

Customs Duty Payable on Personal Effects: As per Baggage Rules, 2016, for an Indian resident returning from any country other than Nepal, Bhutan, or Myanmar: Used personal effects: Used personal effects (excluding certain specified articles) are allowed duty-free clearance without any value limit. General duty-free baggage allowance: Articles (other than certain specified articles) up to a value of ₹50,000 are allowed duty-free as accompanied baggage. This allowance cannot be pooled with the general duty-free baggage allowance of any other passenger. Laptop computer: One laptop computer when imported into India by a passenger of the age of 18 years or above (other than a member of crew) as baggage is exempt from the whole of the customs duty (Notification No. 11/2004 Cus. dated 08.01.2004). Application to Anand and his wife: 1. Used personal effects (₹2,00,000): These are exempt from customs duty. (Mrs. and Mr. A's used personal effects). 2. Laptop computer (₹1,25,000): One laptop computer is exempt from duty. So, the laptop brought by Anand (or his wife) is exempt. 3. Personal computer (₹80,000): This is not a laptop and falls under 'other articles'. The general duty-free allowance is ₹50,000 per passenger. Since they are two passengers, they can claim two allowances. However, the problem states 'a personal computer', implying one item. If it's one item, the allowance is applied to it. If it's considered as 'other articles' beyond the exempt laptop, then the allowance applies. Let's assume the 'personal computer' is a desktop or another computing device not covered by the laptop exemption, and it falls under the general baggage allowance. Duty payable on the personal computer after exhausting the duty-free baggage allowance: Value of Personal Computer = ₹80,000 Less: Duty-free baggage allowance = ₹50,000 Taxable Value = ₹30,000 Effective rate of duty for baggage = 38.5% (including social welfare surcharge @ 10%). Total Customs Duty = ₹30,000 x 38.5% = ₹11,550. Summary of Duty Payable: Used personal effects: ₹0 Laptop computer: ₹0 Personal computer: ₹11,550