Section 7(1) in The United Kingdom-India Trade Agreement Rules, 1939
(1)No claim that goods are chargeable with a preferential rate of duty shall be considered by the Customs Collector in respect of goods imported by post unless-(a)at the time of arrival in British India such goods are covered by a declaration as to the country of origin entered in the customs declaration form or (in the absence of such a form) on the wrapper of the package,or(b)such claim is made by the owner at any time before delivery of the goods is taken.
