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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Customs exemption for bonafide gifts allows duty and IGST relief on qualifying air or postal imports within prescribed value.</h1> Full Customs duty and IGST relief applies to bona fide gifts imported by post or air that meet the prescribed CIF value limit and are not subject to prohibitions under the Foreign Trade (Development and Regulation) Act, 1992; this relief was effected by inserting a specific entry into the customs notification framework.

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