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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>Postal export exemptions permit samples, prototypes and gifts by post subject to FTP restrictions, valuation rules and permits.</h1> Postal exports are allowed for goods not prohibited or restricted under the FTP, examined at specified postal export points, and eligible for drawback and export-promotion schemes. Duty and tariff valuation apply as of the date the exporter hands goods to Postal Authorities. Bonafide commercial samples, prototypes and personal gifts are permitted if they meet value limits, do not transfer foreign exchange and do not contravene FTP prohibitions. Negotiable instruments and currency require an RBI permit unless issued by an authorised dealer; certain currency denominations are barred to specified destinations. FTP and Customs Act prohibitions (arms, explosives, narcotics, etc.) apply. Tourist purchases may be exported if paid in foreign exchange.

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