Customs Act, 1962 › Chapter V — Levy of, and Exemption from, Customs Duties

Section 24. Power to make rules for denaturing or mutilation of goods

Customs Act, 1962

Bare Act

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

Judgments on Section 24

Union Of India vs The Board Of Trustees Of The Port Of Bombay — Supreme Court of India, 25 Aug 2026. Custody of imported goods derived from another statute, such as the Major Port Trusts Act, does not bar approval of that person as custodian under Section 45(1) or fasten liability on him under Section 45(3) for duty on…
Messrs Aztec Fluids And Machinery Pvt Ltd vs Union Of India — Gujarat High Court, 1 Apr 2022. A show cause notice for recovery of duty under Section 28 of the Customs Act can be issued only by the 'proper officer', and notices issued by the DRI are without authority and liable to be quashed per M/s Canon India,…
M/S Associated Cement Companies Ltd vs Commissioner Of Customs — Supreme Court of India, 25 Jan 2001. Goods which the Customs Tariff Act itself makes free of import duty (such as drawings and designs under heading 49.06) are 'goods' under Section 2(22) but not 'dutiable goods' under Section 2(14), since duty is neither…