Section 27 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
27.
The Municipal Commissioner may permit certain wholesale dealers and traders to export goods without actual verification at the Central Octroi Office or branch offices as prescribed under rule 23(a)(ii) by opening the packages of such goods and to obtain refund export pass for the goods detailed in the export invoices. It shall always be open to the Octroi Superintendent, Deputy Octroi Superintendent or Assistant Octroi Superintendent or any other official authorised in this behalf by the Municipal Commissioner to open (he packages and to verify the goods with the export as well as import invoice at any time in which case the exporter shall open the packages for verification. In cases of actual misuse of such facility such importer shall be liable for prosecution. If there is reason to believe that such importer abuses this concession the Municipal Commissioner may withdraw such facility.
