# The Customs Act, 1962, Section 21: Goods derelict, wreck, etc

- Act: The Customs Act, 1962 (Act 52 of 1962)
- In force from: 1963-02-01
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/customs-act-1962/section/21/

## Text

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.

---
Published by eCourtsIndia together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957.