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Notification No. 273-Cus., dated 25-10-1958
Exemption to re-import of unclaimed postal articles.
In exercise of the powers 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 Central Government hereby exempts 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, 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.
Notification No. 273-Cus., dated 25-10-1958 as amended by Notification No. 128/86-Cus., dated 17-2-1986.
notifications no 273 58 cus | iKargos