Report No. 38

48. Section 13-Customs duties.-

It has been suggested1 that we should insert, in the Post Office Act, a provision authorising postal officials to detain articles liable to customs duty for examination and assessment. Existing provisions of the law2 are, in our opinion, adequate, and no change appears to be necessary3.

1. S. No. 96, last para. (Suggestion of the Department).

2. Sections 13, 24, 24A, 25, Post Office Act, and sections 82 to 84, Customs Act, 1962 (52 of 1962) may be seen.

3. See also para. 80, infra.