https://www.taxtmi.com/caselaws?id=209579 Where auction terms do not shift octroi liability to the bidder, goods remaining in a bonded warehouse beyond the permitted period attract liability on the warehouse arrangement, not the auction purchaser. The court also noted that the municipal framework and warehouse conditions made octroi chargeable when removal did not occur within time, and that any alleged oral notice was unsupported. On sale proceeds from Customs auction, section 150 of the Customs Act required statutory appropriation in order: sale expenses, charges due to the custodian, lawful customs dues, and discharge of the octroi claim from the liable warehousing entity before balance adjustment. en-us Fri, 18 Jun 2010 00:00:00 +0530 Mon, 15 Jul 2013 12:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209579 Where auction terms do not shift octroi liability to the bidder, goods remaining in a bonded warehouse beyond the permitted period attract liability on the warehouse arrangement, not the auction purchaser. The court also noted that the municipal framework and warehouse conditions made octroi chargeable when removal did not occur within time, and that any alleged oral notice was unsupported. On sale proceeds from Customs auction, section 150 of the Customs Act required statutory appropriation in order: sale expenses, charges due to the custodian, lawful customs dues, and discharge of the octroi claim from the liable warehousing entity before balance adjustment. Case-Laws Customs Fri, 18 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209579