This notification exempts specified goods imported by post on approval or return basis

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....25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts precious stones, falling within Chapter 71 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), imported by post on "approval or return" basis, from payment of whole of the duty of customs leviable thereon which is specified in the sa....

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....e proper officer of Customs and the postal authority concerned in the post office itself and after the sorting of the precious stones into approved and unapproved lots, the unapproved lots shall be packed/for being exported to the consignor, in the immediate presence of .the said officer and the authority and under their supervision and the lots shall not be removed from the custody of the Postal ....