Section 18(d) 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
(d)(i)In case the goods cannot be exported within the time limit prescribed in the pass on account of the reasons beyond the control of the importer he shall apply for extension of such time limit to the Octroi Superintendent or such other officer appointed in this behalf. Such officer shall verify the goods and after satisfying himself of the reasons of failure may extend the time limit but in no case the total period of extension shall exceed twelve hours.(ii)In case the importer feels that the goods cannot be exported within such time limit, he may deposit the goods again in the bonded warehouse and apply for a fresh export pass after getting the previous one cancelled. In such a case, he will not be required to pay a fresh deposit but shall be liable to pay the export pass fee and warehousing fees without getting allowance of initial free period of 36 hours.(iii)In the case of export by railway, if the importer does not get the booking within the time limit prescribed in the pass he shall inform the exit railway naka official of the same in writing requesting for extension of the prescribed time limit. Such extension shall be granted only by the Octroi Superintendent or Deputy Octroi Superintendent or Assistant Octroi Superintendent after due enquiry. The maximum time limit permissible for production of railway receipt is 168 hours from the time of issue of export pass.
