Arctic
Invent
Case Registry
Dashboard
Case Explorer
Back to Explorer
Update Case Entry
Manually curate individual case documents inside the PostgreSQL engine.
Case Lawsuit Title
*
Case / Trial ID Number
Jurisdiction Code
*
us
in
upc
eu
Category
*
Patent
Trademark
Copyright
Design
Filing Date
Decision Verdict Date
Court / Tribunal
Bench / Panel Judges
Petitioner / Claimant (Plaintiff)
Siemens Ltd.
Respondent / Defendant
Commissioner Of Customs
Dispute Summary
Siemens Ltd. challenged the Customs Department's order which held that lump-sum payments related to technical know-how and royalty for manufacturing products in India were includible in the assessable value. The Tribunal ruled that such payments, when tied to indigenous manufacture using technical assistance, should not be included in the import valuation.
Outcome / Ruling
defendant_favorable
Verdict Document PDF URL
Full text judgment
Cancel
Update Case