You have 3 conditions to meet:
(i) that the said articles are imported on his person or in his luggage.

(ii) that the said articles have been in the regular and private use of the person for such period prior to their importation as the proper officer of customs may in each case, require; and

(iii) that the said articles are imported for his regular and private use.

So what items you imported meet the above 3 conditions but are taxed?