Goods derelict, wreck, etc
Section 21 of the Customs Act, 1962 deals with 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. The Act came into force on 01 Feb 1963.
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 (Act 52 of 1962).
Made under this section, and citing it
1 instrument names this provision in its title or its text without being made under it.
Questions about Section 21
What does Section 21 of the Customs Act deal with?
Section 21 of the Customs Act is headed "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.
How do I find court cases under Section 21 of the Customs Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Customs Act 1962 21, section 21 Customs Act 1962, section 21 of the Customs Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 21 of the Customs Act, and has it changed?
One instrument names it without being made under it, most recently Illegal use of Satellite Phones in India -Circular No.37/2010-Customs, dated 24.09.10 (2010).
When did Section 21 of the Customs Act come into force?
Section 21 of the Customs Act, cited as Customs Act 1962 21, came into force on 01 Feb 1963, having been enacted on 13 Dec 1962. It is in force as at the date shown on this page.
Other sections of this Act
- 28. Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded2145 words
- 2. Definitions1638 words
- 129A. Appeals to the Appellate Tribunal1170 words
- 27. Claim for refund of duty1060 words
- 127C. Procedure on receipt of an application under section 127B1056 words
- 138C. Admissibility of micro films, facsimile copies of documents and computer print outs as documents and as evidence872 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 18 Oct 2026. This page is not a substitute for legal advice.