Since, Mr. A being of more than 10 years of age with stay of more than 3 days, is eligible for following general free allowance -
1. Used personal effects of any amount; and
2. Other articles, other than those mentioned in Annex - I upto a value of Rs25000
| 1. pesonal effects | Nil |
| 2. Wine upto 2 ltr (Note - 1) | 1000 |
| 3. Video cassette | 11000 |
| 4. A microwave oven | 20000 |
| Total dutiable goods | 32000 |
| Less : G.F.A. as per Rule - 3 (Note - 2) | 25000 |
| Balance on which duty is payable | 7000 |
| Custom duty payable @ 36.05 % | 2524 |
Note - 1 : Wine upto 2 ltrs can be accomodated on General Free Allowance
Note - 2 : Here also consider amemdment there is revision in GFA limit but as per question dates i have taken old GFA limit , consider following :-
AMENDMENTS IN BAGGAGE RULES , 1988
APPENDIX A - Notification No.21/2012 dt.17/03/2012
| If Passenger’s Age is – | Returning after stay abroad of – | Revised Exemption | Original Exemption |
| >10 years | > 3 days | Rs.35,000 | Rs.25,000 |
| >10 years | < 3 days | Rs.15,000 | Rs.12,000 |
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