Customs Act, 1962 › Chapter V — Levy of, and Exemption from, Customs Duties

Section 21. Goods derelict, wreck, etc

Customs Act, 1962

Bare Act

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.

Judgments on Section 21

Encee International Nsez vs Ce & Cgst Noida — CESTAT, 9 Jan 2025. Expiry of an SEZ unit's LOA is a default within the Development Commissioner's jurisdiction under the SEZ Act and Rules, and without a specific Customs Act contravention and a show cause notice to the true owner, goods…
J M Baxi And Co vs Commissioner Of Customs-Nhava Sheva — CESTAT, 13 Dec 2024. Salvage equipment consigned to the master of a 'foreign going vessel' under salvage and used in her refloating constitutes 'stores' under section 88 of the Customs Act, 1962, and an agent such as a shipping agent is not…