Customs Act 1962

Levy of, and Exemption from, Customs Duties

Section 24: Power to make rules for denaturing or mutilation of goods  (Relevant Rules)

The Central Government may make rules for permitting at the request of the owner the denaturing or mutilation of imported goods which are ordinarily used for more than one purpose so as to render them unfit for one or more  of such purposes; and where any goods are so denatured or mutilated they shall be chargeable to duty at such rate as would be applicable if the goods had been imported in the denatured or mutilated form.