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Indian Post Office Act, 1898

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 5[India], and the duty 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.

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