: (1) If there is any doubt that the postal item received from abroad contains any item subject to customs duty, the post office may stop the delivery of such postal item.
(2) The postal goods withheld as per sub-section (1) shall be opened by the postmaster in the custody of the local customs officer, if the goods are found to be subject to customs duty, the customs duty shall be levied according to the prevailing law and the said amount shall be paid to the person receiving delivery from the post office or the delivery of the postal goods after submitting the receipt to the local customs office. Will give.
(2a) Postmaster and local customs officer shall also sign the statement account of the post office after the customs duty has been collected at the Rohwar of the consignee of the detained goods.
(3) If the postal item subject to customs duty cannot be delivered or if the recipient does not want to take delivery or if it does not have to be sent back to the sender or if the recipient does not come to take delivery even within forty-five days after giving the notice to the recipient, the post office shall auction such postal item and tie the amount received to revenue.