Jitender, an Indian resident, aged 45 years, returned to India on 18th Dec., 2020 after visiting Australia for 7 days. He brought the following goods with him: Sr. No. Particulars Value in ₹ (i) Mobile phone 18,000 (ii)

Computation of Customs duty payable by Mr. Jitender S. No. Particulars Amount (Rs.) I Mobile Phone 18,000 II Two laptop computers worth ₹40,000 each (Working Note-1) 40,000 III Wine, 2 Litres (wine upto 2 litres can be accommodated in General Free Allowance) 16,000 IV Digital Camera 62,000 V Personal effects (clothes) Exempt VI Travel Souvenirs Exempt Total dutiable goods imported 1,36,000 Less: General Free Allowance under Rule 3 of Baggage Rules, 2016 (For Indian resident returning after 7 days, allowance is ₹50,000) (50,000) Balance goods on customs duty is payable 86,000 Total Customs duty payable = ₹86,000 @38.50% (Working Note-2) 33,110 Working Notes: As per Notification no. 11/2004-Customs, dated: 08-01-2004, one laptop computer is exempted when imported by a passenger (other than crew member) of the age of 18 years or above. Therefore, only one laptop (₹40,000) is dutiable. Rate of custom duty on Baggage is 35%. As per section 110 of Finance Act, 2018, w.e.f 02-02-2018, the Social Welfare Surcharge is also levied @ 10% on the aggregate of duties, taxes and cesses. Hence total custom duty on Baggage is 38.50%.