Bare ActsThe CUSTOMS ACT, 1962*

Section 21

Goods derelict, wreck, etc.

Amendment status not verified — confirm the current text below against the official source.

All goods, derelict, jetsam, flotsam, and wreck brought or coming into India, shall be dealt with as if they were imported into India, unless it be shown to the satisfaction of the proper officer that they are entitled to be admitted duty-free under this Act.

Section 21 – The CUSTOMS ACT, 1962* | DailyLaw.ai