Duty evasion through Advance Licence Scheme exposed; customs instructed to alert field staff and prevent high seas sales fraud. Duty evasion under the Advance Licence Scheme involved SIPL obtaining licences using a fictitious office and manufacturer, arranging ostensible high seas sales so bills of entry were filed in SIPL's name, obtaining duty-free clearance, then delivering goods to original importers for a premium. The circular directs issuance of instructions to customs field staff to detect and prevent this modus operandi and requests acknowledgement of receipt.