(1)
Post office may withheld delivery of postal article received from a foreign
country if it suspects any customable item is in it.
(2) The postmaster shall open the postal article withheld under Sub-
section (1) in the presence of the custom officer and if customable article is
found, custom for this article shall be determined and delivery of the article
shall be made after the person taking delivery presents receipt of payment
made to the local custom office.
26 (2a) After custom is determined of the withheld goods opened by
the post master and local custom officer, they shall also sign the description
book of the post office
(3) The post office shall deposit the amount in the treasury account
that has been received from the auction of the customable postal article that
could not be delivered or the addressee does not wish to take delivery or is
not required to be sent back to the sender or if the addressee does not come
to take delivery within Fourty Five days of the issue of intimation.