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Case Lawsuit Title
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Case / Trial ID Number
Jurisdiction Code
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Category
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Patent
Trademark
Copyright
Design
Filing Date
Decision Verdict Date
Court / Tribunal
Bench / Panel Judges
Petitioner / Claimant (Plaintiff)
Indo Overseas Films
Respondent / Defendant
Union Of India
Dispute Summary
Indo Overseas Films challenged a customs order that included a substantial royalty payment ($12,500) as part of the transaction value of an imported feature film, 'Web of Silence-AIDS'. The petitioner argued that this royalty should be excluded from the assessable value. However, the Madras High Court upheld the customs authority's decision, ruling that since the right to exploit the film was a condition precedent for importation, the associated royalties must be included in determining the duty.
Outcome / Ruling
defendant_favorable
Verdict Document PDF URL
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