Section 13:
Customs duty paid by the post office to be recoverable as postage.
When a postal article, on
which any duty of customs is payable, has been received by post from any place beyond the limits of
1[India], and the duly has been paid by the postal authorities at any customs-port or elsewhere, the amount
of the duty shall be recoverable as if it were postage due under this Act.
Notes:
1. Subs. by Act 25 of 1950, s. 11 and the Fourth Schedule, for "the States".