high seas sale agreement and the invoices would be high seas sale
invoices. Besides clauses 6 and 7 of the contract between the parties ... Sales Basis but the contract is not a
High Seas Sale Agreement nor was any High Seas Sale Agreement entered
into between the parties
documents
Paragraph No. Referred to in the grounds of detention.
(i)
High Sea contract between Associated Industries and Uniexcel International.
15(iii)
(ii)
Invoices ... item No. 1 of the said chart, alleged non-supply of High Sea contract between Associated industries and Unicedal international and item No. 6 Bill
novated by the parties by executing the
High Sea Sales Contracts and Sales Contracts to the extent that the seat
of arbitration was designated ... disregarded subsequent arbitration agreements
contained in the Sales Contracts and High Sea Sales Contracts executed
by and between the Plaintiff and Defendant
adding 2% Notional
High Sea Sales Commission in the Cost, Insurance and Freight 9
value and the actual High Sea Sale Contract price paid ... when
goods are imported on High Sea Sale basis. The Circular clarifies
that in case the High Sea Sale Contract price is more than
ONGC, i.e., structural and progress fabrication and material procurement.
Four contracts were thereafter awarded in favour of BSCL for fabrication,
transportation and installation ... pipelines. They were to be installed in
ONGC's Bombay High Sea.
CONTRACT
The said contracts covered:
(i) Material procurement and fabrication
imported under a ‘Free-on-Board’4 contract. In the case of a high seas sale
transaction, the coal is purchased from the original buyer ... would amount to double taxation; (iii) though in the case of
high sea sales, the importer is a different entity yet this regime would
both the companies had agreed to change the nature of contract from high seas sale to ex-Kandla sale and, therefore, the customs duty ... dispute propounded about the liability and the nature of contract, whether it was a high-seas sale or ex-Kandla sale was not a bona
statements. With respect to the high seas sale of
the goods assessee submitted retail invoice, high seas sale contract, bill of entry for home
consumption ... parties by way of High Seas Sales
and that this entire purchase was sold by way of High Seas Sale Contract dated
Standing Order prescribes the essential
documents necessary for registration of high seas sale contract /
transaction. The documents are high seas sales contract, non-negotiable ... copy of bill of lading, high seas sale invoice and commercial invoice,
authority letter for customs broker from high seas sales buyer and copies
Overseas I Pvt. Ltd. "On
High Seas Basis" as per the provisions of
High Seas Sale Contract dated 01st July,
2008.
And
Whereas ... total contract value at the opening of
LC and 5% of the total contract value at the time of
high sea sales agreement
