Section 114: In any case where any postal matter or any of its Dentention

. . · · of postal contents are found on examrnatwn to. be conveyed by post matter. otherwise than in conformity with the regulations of the Universal Postal Union, or not to agree with any declaration or green Customs label which accompanies or is affixed to such Uncleared postal matter. Duties on postal matter. Importation or exportation by inland routes. po·stal matter, or with any declaration, invoice or other document purporting to relate to its contents and which may be either transmitted therewith or produced by the addressee, or are found to consist of goods prohibited to be conveyed by post or to be imported or exported, as the case may be, such postal matter and all its contents ·shall be deemed to be goods dealt with contrary to the Customs laws and shall be sent to the Comptroller to be dealt with as provided in such laws.