High sea sales custom duty

This query is : Resolved 

13 November 2013 Dear sir,
Suppose A is supplier B is buyer and C is final importer In this case who has to pay the custom duty on High sea Sales

22 November 2013 C will pay the duty

23 November 2013 Thank you sir



05 May 2018 Bank will ask B the details and Bill of entry as B will have to account for forex receipt . There will bea duty on B also .Check the HSN code



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