Section 14(f) in The Octroi Rules for the Assessment Collection and Refund of the Cess (Octroi Duty) Imposed under section 114 (1)(e) of the City of Nagpur Corporation Act 1948, and for Prevention of Evasion thereof, on goods and animals brought within the octroi limits of the Nagpur Corporation for sale, consumption or use therein
(f)Any person bringing any dutiable goods within the octroi limits of the Corporation without paying the duty and without giving declaration to official-in-charge of the entrance naka, shall be liable to pay twice the amount of duty leviable. The dutiable goods may be detained at the Bonded Warehouse at the risk and cost of the evader till the payment of such penal duty is made. In addition, the importer will be liable to be prosecuted for evasion of duty.
