At present, import of goods upto the value of Rs. This exemption is allowed only for bonafide gifts imported by air or post. Whether the value of Rs. The sender may not necessarily be residing in the country from where the goods have been despatched. No, the import has to be only through Air or through Post Parcel.
Any person abroad can send gifts.
There is no specific restriction that only relatives can send the goods. Business associated, friends, relatives, companies or acquaintances can also send the gifts to residents in India.