Court Rules on Octroi Payment: Customs Duty Exemption Means No Octroi on Duty Component, Refunds Due.

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....Valuation - whether customs duty is to be added to the value of goods for the purpose of payment of octroi - as far as goods are concerned, they were fully exempted from payment of any customs duty. Therefore, no liability in this respect is either incurred or was liable to be incurred - Octroi paid earlier on such component to be refunded - SC....