Where the addressee of a postal packet addressed to any place in the country

(a) refuses to claim the postal packet and the postal packet is not delivered to an alternative addressee or returned to the sender within the time specified in the Post Office Guide issued by the Director of Posts, or

(b) refuses to pay the duty, if any, payable under the Act in respect of goods contained in the postal packet, the Director of Posts shall deliver the postal packet to the Commissioner General for deposit in the State Warehouse, where the postal packet may be sold or otherwise dealt with under section 126 of the Act.