Customs Act, 1962 — Chapter V: Levy of, and Exemption from, Customs Duties
24. Power to make rules for denaturing or mutilation of goods
The Central Government may make rules permitting, at the owner’s request, the denaturing or mutilation of imported goods ordinarily used for more than one purpose so as to render them unfit for one or more of those purposes; goods so denatured or mutilated shall be chargeable to duty at the rate applicable had they been imported in the denatured or mutilated form.
