| Date: |
25-10-1958
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| Notification No: |
CUSTOMS Notification No 273/1958
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| Issuing Authority: |
Indian Customs
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| Type: |
Tariff
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| File No: |
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| Subject: |
Unclaimed Postal Articles
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|
Unclaimed Postal Articles
Notification
No. 273 dated 25th October 1958 (As amended by 128/ 86)
The
contents of postal articles, which having originally been posted in India or the
State of Pondicherry and not having left the custody of the post office at any
time since their original posting, are imported into India or the State of
Pondicherry on return to the post offices in India or the State of Pondicherry
as unclaimed, refused or redirected, are exempt from the whole of the duty of
customs leviable thereon which is specified in the First Schedule to the Customs
Tariff Act, 1975 (51 of 1975), and from the whole of the additional duty
leviable thereon under section 3 of the said Customs Tariff Act.
Provided
that no drawback of duty was obtained when the article was exported from India
or the State of Pondicherry.
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