Section 21 of The Customs Act 1962-GOODS DERELICT, WRECK, ETC.

Section 21 of The Customs Act 1962-GOODS DERELICT, WRECK, ETC.:

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.