https://www.taxtmi.com/caselaws?id=45626 Octroi on imported goods entering Greater Bombay was chargeable on the value at the point of entry for consumption, use or sale, and the municipal rules required customs duty incurred or liable to be incurred to be included in that valuation. Later payment of only concessional customs duty after removal from a bonded warehouse did not alter the assessable value fixed on import. Refund was available only for wrongful or excessive recovery, and that basis was not made out because the levy followed the Bills of Entry and the accepted customs value at entry. en-us Fri, 20 Aug 1999 00:00:00 +0530 Mon, 12 Jul 2010 18:44:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45626 Octroi on imported goods entering Greater Bombay was chargeable on the value at the point of entry for consumption, use or sale, and the municipal rules required customs duty incurred or liable to be incurred to be included in that valuation. Later payment of only concessional customs duty after removal from a bonded warehouse did not alter the assessable value fixed on import. Refund was available only for wrongful or excessive recovery, and that basis was not made out because the levy followed the Bills of Entry and the accepted customs value at entry. Case-Laws Customs Fri, 20 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45626