Notification No. 273/1958, Dated 25th Oct 1958

                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.