High seas sales

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Querist : Anonymous

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Querist : Anonymous (Querist)
27 December 2012 Can a company carry out a business of only doing high seas sales i.e importing from one country and selling it domestically before the goods reach the customs territory.Are there any restrictiosn in this regard.Please quote any relevent sections/case laws.Does the provisions of high seas apply in case the import of any class of goods is exempt from import duty.

02 January 2013 https://www.caclubindia.com/share_files/high-sea-sales-53469.asp#.UOQgiGc-1tg


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