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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Denaturing or mutilation of imported goods permitted on owner request; duties assessed as if imported denatured.</h1> The Central Government may make rules permitting, at the owner's request, the denaturing or mutilation of imported multi purpose goods to render them unfit for one or more uses, and such goods are chargeable to duty at the rate applicable had they been imported already denatured or mutilated.

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