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    <title>Benefits of High sea sales for Merchant ??</title>
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    <description>High sea sale transfers ownership of imported goods in transit, typically leaving the buyer responsible for import duties; customs law does not generally permit duty refunds solely due to such a transfer. A possible SAD refund route exists where the importer sells the imported goods under Central Sales treatment, and high sea sales may alter state VAT liability for the buyer.</description>
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      <description>High sea sale transfers ownership of imported goods in transit, typically leaving the buyer responsible for import duties; customs law does not generally permit duty refunds solely due to such a transfer. A possible SAD refund route exists where the importer sells the imported goods under Central Sales treatment, and high sea sales may alter state VAT liability for the buyer.</description>
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