Goyal Steel
Industries, who are said to have purchased on High Seas Sale basis
from M/s Raghav Alloys & Metal, Khanna and showing ... Steel Industries, the IEC holder and M/s.
Raghav Alloys the High Sea Seller were found to be non-
existent at declared addresses; none
machinery and equipment through Chennai Port under concessional
EPCG scheme on high seas sale basis from M/s. Mahindra Aerospace
Pvt. Ltd. (MAPL) a group ... space Rs.87,01,836/-
Insurance Rs.1,54,420/-
High Sea Sales Commission Rs.30,00,000/-
Total CIF value
machinery and equipment through Chennai Port under concessional
EPCG scheme on high seas sale basis from M/s. Mahindra Aerospace
Pvt. Ltd. (MAPL) a group ... space Rs.87,01,836/-
Insurance Rs.1,54,420/-
High Sea Sales Commission Rs.30,00,000/-
Total CIF value
paper in rolls up to 70 GSM
on a High Sea Sale basis from High Sea Sellers, which also
included the Appellants. Consequently, the importer ... being
the High Sea Sales buyer, filed a Bill of Entry for clearance of
the goods, declaring the same as Light Weight Coated (LWC)
paper
without verifying the signatures of the authorized
persons of both the High Sea Seller and buyer firm, presented the HSS
agreement before the authorities ... booked to
Bangalore instead of Surat at the instance of the High Seas Seller.
Therefore it appeared that the appellants' act of omission / commission
without verifying the signatures of the authorized
persons of both the High Sea Seller and buyer firm, presented the HSS
agreement before the authorities ... booked to
Bangalore instead of Surat at the instance of the High Seas Seller.
Therefore it appeared that the appellants' act of omission / commission
Revenue Intelligence, Ahmedabad,
called back the said container from the high sea and it was
landed at the Mundra Port on 15.11.2015 with the same ... input, the DRI officials called back the said container from
the high-sea, which was landed at Mundra Port, with the same
seal intact
petitioner informed the
respondent that as per contract, the deal on High Sea Sale basis and
CFR mode. Since the goods have already unloaded ... agreement date 22nd February, 2022 since it accounts
for High Sea Sale to open Letter of Credit. The petitioner can open
either Usance Letter
respect of three points, particularly pertaining to transit sale, high
sea sale and SEZ sale. According to the petitioner, so far as the
transit sale ... contention of the petitioner is that as regards the issue of
high sea sales, the Revisioanl Authority has not dealt with the same
and have
respect of three points, particularly pertaining to transit sale, high
sea sale and SEZ sale. According to the petitioner, so far as the
transit sale ... contention of the petitioner is that as regards the issue of
high sea sales, the Revisioanl Authority has not dealt with the same
and have
