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Case Lawsuit Title
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Case / Trial ID Number
Jurisdiction Code
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us
in
upc
eu
Category
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Patent
Trademark
Copyright
Design
Filing Date
Decision Verdict Date
Court / Tribunal
Bench / Panel Judges
Petitioner / Claimant (Plaintiff)
M.G.M. Entertainments Pvt. Ltd.
Respondent / Defendant
Commissioner Of Customs
Dispute Summary
The Tribunal upheld the Customs department's decision that various payments made by the franchisee (M.G.M. Entertainments) to the foreign franchisor were part of the transaction value of the imported goods. These fees, including franchise fee, license fee for technical know-how, and royalty, were deemed necessary conditions for the sale and use of the licensed products.
Outcome / Ruling
defendant_favorable
Verdict Document PDF URL
Full text judgment
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