Precious stones imported by post on approval or return basis exempted from customs duty, subject to inspection and payment conditions. The notification exempts precious stones imported by post on 'approval or return' basis from whole customs duty subject to conditions: a written application with supporting documents; appearance before the postmaster on the day fixed by the customs officer and receipt of the entire consignment; in-post-office inspection and sorting in the immediate presence of customs and postal officers; supervised packing of unapproved lots for re-export under postal custody; and immediate payment of duty on approved lots and any inspection/packing fees.