what is high sea sale

This query is : Resolved 

07 November 2009 imp

07 November 2009 WHEN GOODS ARE COMING IN INDIA,
BEFORE ENTERY OF GOODS IN INDIAN CUSTOM WATER ,
ORIGINAL PURCHASER SALE THE GOODS TO OTHER PERSON,

THIS SALE IS KNOWN AS HIGH SEA SALE

07 November 2009 Agreed with expert. Entry into Indian Custom Jurisdiction is determined on the date the shipping line files the Imports Goods Manifest (IGM) with the customs at first port of call in India. Once that document is filed with the custom, no more high sea sales can take place for goods on board that ship that have to be unloaded in Indian Ports.

08 November 2009 read by this link
https://www.caclubindia.com/forum/message_display.asp?group_id=54378

12 November 2009 Excellent Ram Avtarji. Very well documented.


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