https://www.taxtmi.com/caselaws?id=406075 In a high sea sale transaction, title passes on the basis of the transfer documents, and the Bill of Lading is the document of title, not the Bill of Entry filed for customs purposes. An alleged interpolation or discrepancy in the Bill of Entry, by itself, could not defeat the claim where the sale was concluded before the goods crossed the customs station and the documentary record otherwise established the transfer. The appellate interference based solely on the Bill of Entry discrepancy was unsustainable, and the assessee's high sea sale claim was upheld with restoration of the first appellate authority's order. en-us Fri, 26 Mar 2021 00:00:00 +0530 Tue, 06 Apr 2021 08:50:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406075 In a high sea sale transaction, title passes on the basis of the transfer documents, and the Bill of Lading is the document of title, not the Bill of Entry filed for customs purposes. An alleged interpolation or discrepancy in the Bill of Entry, by itself, could not defeat the claim where the sale was concluded before the goods crossed the customs station and the documentary record otherwise established the transfer. The appellate interference based solely on the Bill of Entry discrepancy was unsustainable, and the assessee's high sea sale claim was upheld with restoration of the first appellate authority's order. Case-Laws VAT and Sales Tax Fri, 26 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406075