2.
Shri,
I am of the view that this kind of transaction is not available under the Customs Law, as Bill to Ship to concept is under GST Law. The High Seas sale is available under Customs Law. For Bill to Ship to Transaction one need to clear the goods i.e. to cross the customs frontier.
In simple language, all the goods lying in the Customs area, the owner of the goods is Government of India and when you file a Bill of Entry, you claim the ownership of the goods i.e. with relevant documents such as Invoice or agreement for high seas sale etc. and than goods are release on payment of duty.
Thanks