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hi,in simple terms what is high sea sales/purchase?
refer this link,it may help u
/https://shippingandfreightresource.com/2010/11/15/what-is-a-high-seas-sale/
The importer sells the goods to another person befor the good lands in Indian Customs Station. In high sea sales, the last buyer has to submit bill of entry, so he will be considered as importer.
Agreed with Goodluck
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