Customs treatment of derelict and wreck goods entering India, with duty-free admission possible on proper proof. Goods that are derelict, jetsam, flotsam, or wreck and come into India are treated as imported goods for customs purposes. They are subject to the ordinary customs framework unless the proper officer is satisfied that they are entitled to be admitted duty-free under the Act. The provision creates a deeming rule for such goods while preserving a duty-free exemption where entitlement is established to the satisfaction of the customs authority.