Section 92(3) in The Indian Post Office Rules, 1933
(3)If an uninsured foreign postal article declared to contain or manifestly containing any of the objects of the value specified in sub-rule (1), is received from a foreign country, the parcel shall be forwarded to destination and delivered to the addressee subject to the payment of a fee calculated in the manner prescribed in sub-rule (1) on the declared value of the contents or on the value assessed by the Customs authorities, whichever is higher. If refused by the addressee, it shall be returned to the country of origin.
