LawgistThe Customs Act
24Power to make rules for denaturing or mutilation of goods
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.
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LEVY OF, AND EXEMPTION FROM, CUSTOMS DUTIES
- 12 Dutiable goods
- 13 Duty on pilfered goods
- 14 Valuation of goods
- 15 Date for determination of rate of duty and tariff valuation of imported goods
- 16 Date for determination of rate of duty and tariff valuation of export goods
- 17 Assessment of duty
- 18 Provisional assessment of duty
- 19 Determination of duty where goods consist of articles liable to different rates of duty
- 20 Re-importation of goods
- 21 Goods derelict, wreck, etc
- 22 Abatement of duty on damaged or deteriorated goods
- 23 Remission of duty on lost, destroyed or abandoned goods
- 24 Power to make rules for denaturing or mutilation of goods
- 25 Power to grant exemption from duty
- 25A Inward processing of goods
- 25B Outward processing of goods
- 26 Refund of export duty in certain cases
- 26A Refund of import duty in certain cases
- 27 Claim for refund of duty
- 27A Interest on delayed refunds
- 28 Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded
- 28A Power not to recover duties not levied or short-levied as a result of general practice
- 28AA Interest on delayed payment of duty
- 28AAA Recovery of duties in certain cases
- 28B Duties collected from the buyer to be deposited with the Central Government
- 28BA Provisional attachment to protect revenue in certain cases
