Import of gifts via courier prohibited except lifesaving medicines and Rakhi; otherwise gifts admissible only on payment of duties. Import of goods presented as gifts through post or courier is prohibited except for lifesaving drugs/medicines and Rakhi; such consignments seeking the gift exemption are disallowed but may be imported on payment of full applicable duties as personal imports. Lifesaving drugs and Rakhi remain eligible for the notified exemptions. Instruction 9/2017 is rescinded following amendment removing the personal import value cap, and officers must apply customs valuation rules strictly to prevent undervaluation.