Custom duty on smartphone import

Hi,

I sent a smartphone (gagalxy s20+) from Italy to India to my cousin. I paid €600 (51,000 inr) to purchase it from Italy and sent it via DHL to India. 

When package reached India dhl asked my cousin 42000 inr of custom duty on it. I don't how and in which way they calculated custom duty as it almost 90% of original price.

Obivisioly my cousin refused to accept the parcel and in this case dhl have to resend the package back to Italy but its still there. 

Dhl in India say that I have to pay 42000 custom duty and than they will send thr package back to Italy and once it get back, i have to pay again custom duty in Italy. 

So I spent €600 to purchase the phone + €70 shipmet to India and now i have to pay again €500 custom duty (42000 inr) and than more custom duty in Italy. 

Can someone please clear me if its right that I have to pay this custom duty even if the package is refused?

Thabks