Section 18 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
18.
(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.The official-in-charge of the bonded warehouse shall also mention the time limit within which and the route by which such goods shall be exported outside the octroi limit. The duration shall be so fixed in each case with due regard to the distance and transport facility but in no case it shall exceed twelve hours from time of issue of such pass.(b)On presentation of the goods to the export naka. the official-in-charge shall first see whether the goods have been presented within time noted in the pass and seals if any thereon are intact. If he is satisfied that the goods are identical in all respects - weight, quality and quantity or any other marks - he shall endorse a certificate to that effect on both the copies of the export pass. After the goods are actually exported outside octroi limits one copy of the said pass shall be retained by him and the other copy shall be handed over to the importer after making relevant entries in the register maintained for this purpose and after obtaining the acknowledgement of the importer in the register for having received one copy of the export pass. All such copies of the export passes retained by naka official shall be returned to the Octroi Superintendent on the next day along with the register and list in duplicate of such surrendered passes.(c)(i)If the goods are to be exported by rail, the railway naka official shall follow the procedure as laid down below.(ii)On verification of goods with their details in the export pass if these are found to be correct he shall stamp both the copies of the export pass "goods allowed to be taken lo the railway yard" and hand over both the copies of the export pass to the importer. He will then be allowed to take the goods to the railway yard with an escort if available.(iii)After the goods are booked the importer shall present the railway receipt with both the copies of the export pass, before the same railway naka officials. The official, on being satisfied that the goods shown in the railway receipt are the same that are noted in the export pass, shall note the details of the railway receipt on both the copies of the export pass and shall follow the further procedure as laid in rule 18(b).(iv)If such goods are to be exported as personal luggage accompanying the importer, he shall produce luggage receipt or the railway ticket, as the case may be, to the naka official instead of the railway receipt and the latter shall note the particulars thereof on both the copies of the export pass.(v)In case the railway receipt, luggage receipt or railway ticket, as the case may be is not produced within a period of three days from the date of booking of such goods it will be presumed that goods have not been exported but have been sold, consumed or used within octroi limits and the importer shall not be entitled for refund of his deposit.(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.(e)If the importer fails to surrender the export pass within the time limit specified therein, it will be presumed that he has failed to export the goods beyond the octroi limit and that those have been sold, used or consumed within the octroi limits and he shall be liable to the payment of penal duty upto twice the amount of duty leviable, unless -(i)he voluntarily pays single duty or intimates to the Octroi Superintendent for the appropriation of the deposit already made under rule 18(a) within 36 hours from the expiry of the period of the export pass, or(ii)gives intimation of such failure within 24 hours of the issue of the pass and proves to the satisfaction of the Octroi Superintendent within a week's time that the goods were actually exported beyond octroi limits within the time limit specified in the pass.The recovery of the penal duty on such goods after deducting the deposit amount, if any, under rule 18(a) shall be made in accordance with the provisions of Chapter XII of the Corporation Act.
