Cutom query

It can be done by making highseas sale and corressponding purchase...in that case u need not pay the duty..!!!

Thanks Mr. Gunjan Tulsyan

Suppose the goods we purchase is coming from airindia flight  from germany and i have made a booking in emirates flight to export the goods to middle east. And as that party in germany is billing to me in one invoice and i want to split it into three different invoices. 

Is it possible in high sea sale.
 

And the invoice which we make it will not the same as we purchase from our party. so i need to pay any taxes for the difference amount to any goverment bodies.

According to me there are one more solution other than high sea sales,( sale while the goods are on high sea) Option is merchant export, you can pick up the goods from X country and export the same direclty to your buyer. 

you will get the invoice and B/L from your supplier , you will switch the B/L in favour of your buyer and your buyer will clear the goods and remit you the payment,  post receipt of payment , your banker will remit payment to the person to whom you have to remit .  This is called mercant export, legally this is allowed.

The thrid solution is that you can bring the goods to india, file a Warehousing bill of entry and subsiquenlty shift the goods to the country of your buyer.  In this case also , you need not pay the customs duty. but this process is lengthly and cumnbersome