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Some countries used to require you to list expensive gear (mostly cameras back then) and either pay a deposit or prove that you're taking it back. I've never encountered it but it could be something countries with strict import rules still do (it's more commonly done the other way - if you leave the country you can get documentation on the way out so you don't have to pay import tax when you come back with the device).
It's also possible that they do it only if you bring more than one per person. (I think this may be the rule India applies, but you should check it.)
They might also just ask whether your aunt is taking it back or leaving it in India as a gift, and charge her the tax when she says it's meant as a gift. Lying would be illegal, but as you pointed out, possibly hard for them to prove...