Dear Sir,
Ref: DHL tracking no.[protected]
Vide CBEXIII_BOM_[protected]_0601_17476, the imported goods, Inline Skates purchased through my credit card account for my son, who is autistic handicapped person with 80% disability. The disability certificate is also attached for your consideration. These are specially procured for his size, which helps him for mobility. I expected that these items are eligible to concessional rakes of duty for handicapped persons vide SI.No. 78 of Customs Notification No. 50/2017 - Cus dated 30.06.2017 ( Sl No. B or 9 of list 30), attracting effective rate of BCD 5% IGST 5% and SWS 0.5%, total being 10.775% of landed cost i.e. Rs. 17726/-. That works out of duty of Rs. 1909.97/-. However, you charged duty at the highest rate at 77.28%, maybe considering it as a gift. The imported item is not a gift. It is purchased through my credit card account, for personal consumption of my autistic son. The personal goods generally attract duty of 42.08% (BCD 10%+SWS 10%+IGST 28%) vide Sl.No 608 of the above notification.
I request you kindly extend the concessional rate of 10.775% eligible to handicapped disable person, as the goods are specially procured for my autistic son.
Otherwise, at least consider them as personal goods and apply a duty of 42.08%.
The levy of highest duty at 77.28% is not justifiable on any grounds.
I request you to chase it with Customs on my behalf.
Kuldeep Kumar Jain
IRSEE-1989
CEE RS Western Railway
C-7, Nirmal Park, Ambedkar Road, Byculla(E), Mumbai-400027
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