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Bombay High Court Allows Appeal by Octroi Officer in Gold Import Octroi Dispute, Remands for Fresh Assessment. The Court held that octroi is leviable on gold ingots imported into municipal limits, and the burden is on the assessee to prove the actual price paid.

The appellant, an Octroi Officer of Pune Municipal Corporation, filed an appeal against the order of the learned Magistrate which had set aside the oc...

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Bombay High Court Allows Auction Purchaser's Petition Against Octroi Demand on Customs-Auctioned Goods. The court held that octroi liability on goods already stored in a warehouse and auctioned by Customs falls on the municipal corporation, not the purchaser.

The petitioner, M/s. DK Enterprises, was the successful bidder in a public auction conducted by the Commissioner of Customs, Mumbai, on 24 October 200...

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Bombay High Court Allows Refund of Octroi Duty on Goods Not Consumed Within Municipal Limits — Goods Imported into City but Immediately Taken to Factory Outside Octroi Limits Not Liable to Octroi Under Section 114(3) of City of Nagpur Corporation Act, 1948.

The petitioner, Yawalkar Pesticides Pvt. Ltd., a company incorporated under the Companies Act, 1956, had its registered office at Nagpur and a factory...

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Bombay High Court Allows Refund of Octroi on Computer Software in Classification Dispute. Software Held to Be Separate Goods from Hardware Under Bombay Municipal Corporation Act, 1988 and Octroi Rules.

The petitioner, Tata Information Systems Ltd. (now IBM Global Services India Private Limited), was engaged in the manufacture, import, sale, and marke...

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Bombay High Court Disposes of Writ Petition on Octroi Duty Classification of Rubber Goods. Court Directs Development Commissioner's Opinion on Commercial Identity and Trade Usage of Imported Items Under Maharashtra Municipality Octroi Rules.

The writ petition was filed by Ceat Tyres of India Ltd., a tyre manufacturer, challenging octroi duty demand notices issued by the Nashik Municipal Co...

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Bombay High Court Quashes Octroi Levy on Talk Time for SIM Cards; Directs Levy Based on Invoice Price. Municipal Corporation's Inclusion of Talk Time Component in Octroi Assessment for Telecom SIM Cards Declared Unsustainable Under Applicable Octroi Principles.

The petitioner, Bharat Sanchar Nigam Limited (BSNL), a public sector telecom service provider, imported 5000 SIM cards and recharge coupons into the l...

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Bombay High Court Allows Release of Seized Vehicles and Goods in Octroi Dispute - Transporters Not Owners of Goods Entitled to Release Pending Adjudication. The Court held that transporters cannot be held liable for octroi and directed release upon furnishing security.

The petitioners, Vinod Vijaypal Sharma, Ramling Shivram Nirmale, and Abdulkalam Abduljabbar Pathan, are transporters who own vehicles used for transpo...