Bringing personal items back to India (watch, AirPods, shoes) from Japan — what actually counts for customs?

Hi everyone,

I had a question about using and bringing items back to India after a trip abroad (in my case Japan), and how customs usually treats personal items vs new purchases.

For example, suppose someone buys things like:

• a watch (around ₹1 lakh)
• AirPods
• Birkenstock sandals

1. If they:

• wear the watch
• use the AirPods
• wear the Birkenstocks

In Japan, does it attract the 10% back at Japan Airport for using these items even though its tax-free?

2. For Indian customs:

• discard the boxes to save luggage space
• maybe keep the warranty card / receipt photo

Would these generally be treated as personal used items when arriving in India (for example at Mumbai airport)?

3. Also, if someone buys two watches, would something like this typically be fine:

• one watch worn on wrist
• second watch under ₹50k in the bag (within the duty-free allowance)

I understand the official rule says returning residents have a ₹50k allowance, but I am more curious about what actually happens in practice at customs.

Would appreciate hearing real experiences from people who have come back recently.

Thanks!