13Customs 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. **Footnotes:** 1. Subs. by Act 25 of 1950, s. 11 and the Fourth Schedule, for "the States".