Section 18(a) 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
(a)If the importer wants to export the goods deposited in the bonded warehouse he personally or through his authorised agent shall fill in the declaration form giving all the details regarding the full name with complete address of the person to whom the goods are to be exported and shall also deposit the amount of duty leviable thereon. The warehouse official thereon shall issue a deposit receipt for the amount deposited and shall also issue an "export pass" (Form II) in the prescribed form in duplicate on payment of a fee of Re. 0.50 and after obtaining a specimen signature of the importer or his authorised agent on the pass. The Official shall if deemed necessary seal the goods to be exported and shall deliver the goods to the importer for being taken to the taxi naka along with an escort wherever possible.
