Section 2(2)(c) in The Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010
(c)the following export goods, namely:-(i)the goods which are subject to levy of any duty on their exports;(ii)goods where the value of the consignment is above rupees [five lakh] [Substituted 'twenty five thousand' by Notification No. G.S.R. 737(E), dated 3.8.2018 (w.e.f. 5.5.2010).] and transaction in foreign exchange is involved: