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Goods derelict, jetsam, floatsam, wreckage

This query is : Resolved 
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(Querist)
30 November 2013 Dear All,

Section 21 of the Customs Act,1962 says that goods Derelict,Jetsam,Floatsam and Wreckage are treated as imported goods even though they do not come from a proper channel. hence they are liable to Customs Duty.

My query here is that, WHO (WHICH PERSON) WILL BE HELD LIABLE TO PAY SUCH DUTY?
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C.A. Mayur J. Raiyani

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C.A. Mayur J. Raiyani (Expert)
30 November 2013 Such goods are parked under custom warehouses/area. Any person claiming his possession need to pay duty. Practically, in most of the cases such goods remains as scrap. Why such system ? Coz if a person don't want to pay duty then he may float his goods and later on he take possession of the same without payment of duty. To curb this practices, such system is introduced
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