law: Custom Act, 1962 
  24.
  
  Power 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.