What is High Seas Sale?
Is it sale of goods in (1) high seas or is it sale of goods (2) before clearance from custom?
In (1) goods to be sold shall be present in high seas i.e. before arrival in EEZ and in (2) goods to be sold can be imported goods and may be lying at custom port or warehouse but it shall not yet be cleared for home comsumption.
Which one is right?
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