Customs Act, 1962 — Chapter V: Levy of, and Exemption from, Customs Duties
21. 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 shown to the satisfaction of the proper officer that they are entitled to be admitted duty-free under this Act.
