Indian Post Office Act, 1898
24A. Power to deliver such articles to Customs authority
The Central Government
may, by general or special order, empower any officer or the Post Office,
specified in such order, to deliver any postal article received from beyond the
limits of 5[India] and suspected to contain
anything liable to
duty, to such Customs authority as may be specified in the said order, and such
Customs authority shall deal with such article in accordance with the
provisions of the Sea Customs Act, 187822, or of any other law for
the time being in force.]