law: Custom Act, 1962 
  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 it be shown to the
  
  satisfaction of the proper officer that they are entitled to be admitted
  
  duty-free under this Act.