All goods, derelict, jetsam, flotsam and wreck brought or coming into India, shall be dealt with as if they were imported into India.
These are goods which are not deliberately imported but come into Indian custom area by itself
As per Section 21, even though such goods had not been actually imported, they would be liable to import duty.
Exception
No duty is levied if
it is shown to the satisfaction of proper officer
that they are entitled to be imported duty free
What are derelict , j e tsam , f l o t s a m an d wr e c k?
|
Name |
Description |
|
Derelict |
Cargo or vessel abandoned in sea |
|
Jetsam |
Goods jettisoned (thrown) from ship to prevent it from sinking |
|
Flotsam |
If goods jettisoned (thrown) which continue to float |
|
Wreck |
Cargo/vessel/part of ship which gets to seashore |
