The Central Government notified complete exemption to unclaimed or re-directed postal articles imported/ returned to India subject to a condition that no drawback of duty was obtained when the article was exported from India.
The Notification issued by the Government today stated that “the central government hereby exempts, the contents of postal articles, which having originally been posted in India and not having left the custody of the post office at any time since their original posting, are imported into India on return to the post offices in India 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 integrated tax leviable thereon under sub-section (7) of section 3 of the Customs Tariff Act”.
Read the full text of the Notification below.
