Hi,
I don't think such low value item will be subjected to any Customs Duty. I have purchased and received items worth about US$100 from US recently, without any hassles.
When anyone returns from a very short (less than 3-4 days) foreign trip ( excluding a few neighbouring countries), they are allowed to import items worth Rs.12000 (+ some scheduled items) free of any Customs Duty. The limit increases with the duration of the stay. So I think the max. limit for free customs duty in this case should not be less than Rs.12000.
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Best Regards
๐
Swarup
Kolkata

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Best Regards
๐
Swarup
Kolkata
