https://www.taxtmi.com/forum/issue?id=111735 A high sea sale claim where the seller agreed to clear and deliver imported goods, the bill of entry is in the seller's name, and the seller claimed exemption; the authority contends the bill must be in the buyer's name and the buyer must clear the goods, raising whether seller-held bills and seller-conducted clearance satisfy conditions for high sea sale exemption. en-us Wed, 05 Apr 2017 18:04:46 +0530 Thu, 23 Jan 2025 15:55:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=111735 A high sea sale claim where the seller agreed to clear and deliver imported goods, the bill of entry is in the seller's name, and the seller claimed exemption; the authority contends the bill must be in the buyer's name and the buyer must clear the goods, raising whether seller-held bills and seller-conducted clearance satisfy conditions for high sea sale exemption. Discussion-Forum VAT / Sales Tax Wed, 05 Apr 2017 18:04:46 +0530 https://www.taxtmi.com/forum/issue?id=111735