What is high sea sales

This query is : Resolved 

05 March 2014 Dear all experts

I want know what is high sea sell or purchase.

please explain in brief

05 March 2014 please refer http://www.psbedi.com/highseasales.htm

http://taxguru.in/goods-and-service-tax/sale-in-course-of-import-by-transfer-of-documents-of-title-to-goods-before-the-goods-crosses-custom-frontiers-of-india-high-seas-sale.html



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