Notification No. 273/58-Cus Dated 25-10-58

Exemption available on unclaimed postal articles when re-imported.- In exercise of the power conferred by Section 23 of the Sea Customs Act, 1878 (8 of 1878), as in force in India and as applied to the State of Pondicherry, the Centrel Government hereby exempts the contents of postal articles, which having originally been posted in India or the State of Pndicherry and not having left the custody of the post office at any time since their original posting, are imported in India or the State of Pndicherry on return to the post offices in India or the State of Pondycherry as unclaimed, refused or redirected, 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.

as amended by Notification No. 128/86-Cus dt 17-2-1986