Section 3(d) in The Courier Imports and Exports (Clearance) Regulations, 1998
(d)"free gifts" means any bonafide gifts of articles for personal use of a value not exceeding rupees twenty five thousand [for a consignment] [Substituted "in a financial year" by Notification No. G.S.R. 645(E), dated 21.9.1999 (w.e.f. 9.11.1998)] in case of export goods and [rupees five thousand] [Substituted "rupees two thousand" by Notification No. G.S.R. 645(E), dated 21.9.1999 (w.e.f. 9.11.1998)] for each consignment in case of import goods which are not subject to any prohibition or restriction on their export into India and for which no transfer of foreign exchange is involved;
