19 January 2014
Yes,High Seasale is nothing but a one kind of import.If any body import through high sea sale he can have duty benefit /exemption if he has for the perticular item imported through High sea sale.
13 February 2014
Dear Shankar, Yes, If the buyer has got specific exeption from payment of duty, here can buy goods already imported by somebody and still in transit on highseas sale basis and avail duty exemption. This will be document transfer and Bill of entry will have to be filed by the buyer who enjoys dugty exemption.
CAclubindia
