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concluding high seas sales. When sales takes place between the canalising agent and the actual user such sale cannot ... seas sales. The sale between the M/s. MMTC and the appellants have to be considered as an international sale
Customs, Excise and Gold Tribunal - Delhi
- Cites 15 - Cited by 1 - Full Document
goods were purchased from Indian Oil Corporation on high seas sale basis. The goods were assessed provisionally and were released ... Though the goods were sold on high seas sale basis the importers were allowed possession of the goods only
Customs, Excise and Gold Tribunal - Tamil Nadu
- Cites 6 - Cited by 13 - Full Document
commercial conditions, offering imported goods on high seas sale basis as against the G.M.D.C's requirement ... duty directly. It is contended that, by offering high seas sale, the respondent No. 2 automatically got an exemption from
Gujarat High Court
- Cites 16 - Cited by 6 - Full Document
sold on high-seas basis. On the above, high-seas sale of raw material, the assessee paid commission ... sold on high-seas basis. On the above, high-seas sale of raw material, the assessee paid commission
Income Tax Appellate Tribunal - Ahmedabad
- Cites 15 - Cited by 6 - Full Document
purchase trading (high seas), and the relevant sale was shown as sales trading (high seas). After referring ... sale would be reckoned as a sale on completion of such sale, and a mere contract of sale
Andhra High Court
- Cites 117 - Cited by 1 - Full Document
hereinafter referred to as ?SM/s. Magpie??) on High Sea Sale basis under an agreement dated ... basis of the said High Sea Sale Agreement, M/s. Magpie filed two bills of entry Nos.119410
Gujarat High Court
- Cites 21 - Cited by 0 - Full Document
between the petitioner and respondent in terms of High Seas Sale Agreement dated 17.04.2012, 27.04.2012. For petitioners .. Mr.Abdul Hameed ... petitioner and the respondent arising out of three High Seas Sale Agreements, dated 17.04.2012, 27.04.2012 and 27.04.2012. 2. The facts
Madras High Court
- Cites 17 - Cited by 0 - Full Document
hereinafter referred to as ýSM/s. Magpieýý) on High Sea Sale basis under an agreement dated ... basis of the said High Sea Sale Agreement, M/s. Magpie filed two bills of entry Nos.119410
Gujarat High Court
- Cites 21 - Cited by 0 - Full Document
Forms (for inter-state sales) and high sea sales did not conform to the conditions prescribed under ... high sea sales/sales in course of import, and 2. Admissibility of exemptions in respect of sales against
Delhi High Court
- Cites 18 - Cited by 0 - Full Document
Forms (for inter-state sales) and high sea sales did not conform to the conditions prescribed under ... high sea sales/sales in course of import, and 2. Admissibility of exemptions in respect of sales against
Delhi High Court
- Cites 18 - Cited by 0 - Full Document
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