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The principal notification No. 12/97-Customs (N.T.) dated the 2nd April 1997 was published in the Gazette of India, Extraordinary Part (II), Section 3 Sub-section (i) vide No. GSR 193 (E), dated the 2nd April, 1997 and was last amended by Notification no. 51/2001-Custom (N.T.) dated the 5th October, 2001, published in the Gazette of India, Extraordinary part (II), Section 3, sub-section (i) vide GSR No. 760 (E) dated the 5th October, 2001.
Import of Indian currency notes and coins by post is not permitted. However, whenever such notes, received by post, are detected by the Customs, the impounded currency
