Question9:
My query is:  Suppose Mr. 'X'  Imports the goods and while the goods are still lying in Custom bonded warehouse Mr. 'X'  sells the goods to Mr. ‘Y’ so that the goods are cleared  Mr. 'Y'  from  Custom Warehouse. Now the question arises that -  will  Mr. 'Y'  have to pay GST twice -- that is first to Mr. 'X'  and  again  when he clears goods from customs warehouse. 

Answer:

It appears the client had in mind High Seas sale. Once the High Seas sale takes place, Customs clearance would be done by the person in whose favor High Seas sale has been allowed and all the taxes would be paid by that person. But in your case the goods are already taken in ware House so it is not covered under definition of high seas sales. So following is the answer If after the importation goods are placed in bonded warehouse, then it is the responsibility to clear all dues by the importer before the goods are sold and handed over the prospective buyer. IGST would be paid only once because when the goods are warehoused in bonded warehouse applicable taxes are not paid on them at that stage. Taxes become payable only when the goods are de-bonded for clearance from the bonded warehouse.  (Reply dt. 15/11/2017)