1990 (11) TMI 345

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....and Co.), for the appellant.   C. Seetharamiah, Senior Advocate (B. Parthasarathy, Advocate, with him), for the respondent.   --------------------------------------------------   ORDER   The appellant is the State Trading Corporation of India. It challenges the order of the High Court confirming the findings of the statutory authorities that the appellant was liable....

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....re on the high seas. The dates mentioned by the appellant as regards the arrival of the ships as well as the transfer of documents did not disclose the exact position of each ship at the time of the alleged sale. In the absence of any relevant and cogent evidence on the point, the authorities rejected the appellant's contention that the sales occurred while the goods were on the high seas. The aut....