Gift import prohibition for courier/post shipments, with exemptions for life saving medicines and Rakhi, duty payable otherwise. Para 2.25 now prohibits import of goods presented as gifts by post or courier, including e commerce purchases, except for life saving drugs and medicines and Rakhi articles (excluding other Rakhi related gifts). Rakhi is to be treated under the low duty exemption framework of the Customs Act, and imports presented as gifts are otherwise permissible only on payment of full applicable Customs duties.