Import of dutiable goods by letter, packet or parcel-post prohibited. 

Bringing into India restricted to cases where (a) such letter or packet 

1. bears on the front a declaration stating the nature, weight and value of the contents of the letter or packet; or
2. is accompanied by a declaration as aforesaid either enclosed therein of fastened to the outside by a string tied crosswise and, in the former case, bears on the front a label indicating that the letter or packet may be opened for Customs examination;

(b) such parcel complies with clause (i) of condition (a) except when the declaration referred to therein is sent separately attached to the parcel bills; and

(c) The Customs Commissioner is satisfied that the nature, weight and value of the contents of such letter, packet or parcel are correctly stated in the declaration.

[Ref: G. of I., F.D.(C.R.) Ntfn. No. 78-Cus., dated 02.04.1938]