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    <title>Import of Rough Marble Slabs @$.60.00.SqM</title>
    <link>https://www.taxtmi.com/forum/issue?id=5290</link>
    <description>Import policy permits rough marble slabs only if the CIF price meets the prescribed per square meter threshold. The importer paid duties at import, then accepted a post import rebate from the exporter via a credit note reducing the transaction price, and does not intend to claim any duty refund. The key legal issue is whether receiving such a rebate and issuing a credit note, without seeking duty adjustment, violates customs, Exim, or SEZ rules on import valuation, declaration, or post import price changes.</description>
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      <description>Import policy permits rough marble slabs only if the CIF price meets the prescribed per square meter threshold. The importer paid duties at import, then accepted a post import rebate from the exporter via a credit note reducing the transaction price, and does not intend to claim any duty refund. The key legal issue is whether receiving such a rebate and issuing a credit note, without seeking duty adjustment, violates customs, Exim, or SEZ rules on import valuation, declaration, or post import price changes.</description>
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