High seas trading

This is not the case of Highseas Sale but it is a case of transfer of the documents. 

Suppose Firm X is based at China. Firm Y is based at India and Firm Z is base is at Dubai. Now, whne Y buys the goods from china, documnets have to be prepared in favor of Y with the Port of Discharge and Port of Delivery at the required destination. 

When the B/l is recived from X to Y, the same has to be switched from Y to Z by the shipping line. so, far the taxation is concerned, I do not thik there is any taxation as the goods does not enter the Indian taritorry. But need to confirm. 

When I was working at Africa, I used to get documents from our supplier like that only.