This query is : Resolved 

27 May 2009

What is the difference between Direct Imports & Highseas purchase? Reference MVAT.

CA Nitin Wadhwani (Expert)
28 May 2009

Direct Imports - The foreign seller sales the goods directly to you.
High Seas Purchases - The foreign seller sales goods to a buyer who subsequently to you without taking the delivery generally by endorsing the document of title of goods or any other method.

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