Applicant sold the goods on high-sea sale basis - When the Bill ...
High-Sea Sale Exemption: No Duty for Applicant Without Bill of Entry in Their Name.
April 2, 2013
Case Laws Customs AT
Applicant sold the goods on high-sea sale basis - When the Bill of Entry has not been filed in the name of the applicant, therefore, they are not liable to pay duty - AT
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