Supreme Court of India
M/s Matsushita Television & Audio (i) Ltd. v. Commissioner of Customs
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
2 Supreme Court benches have cited this judgment.
What the Court ordered
For the above reasons, we find no merit in this civil appeal and the same accordingly stands dismissed with no order as to costs.
Judgment, page 9
From the headnote
Customs Valuation (Determination of Imported Goods) Rules, 1988- rr. 4(2) and 9(/)(c)-Agreement of technical know-how assistance-The c assistance also extended to supply of components and to approval of components duly imported-Agreement to pay royalty to the company imparting assistance by the company taking assistance-Import of components by company taking assistance (Assessee Company)-The royalty payment was included in the assessable value of the components-Propriety of-Held: Royalty payment was rightly included in the assessable value of the components-Royalty payment under the agreement
Where later benches applied it
- 2018 Rajasthan Cylinders and Containers Limited v. Union of India and Another
- 2008 Commissioner of Customs v. M/s Ferodo India Pvt. Ltd.
Of those, 2 mentioned
Sign in free to read it
- The full judgment, page by page, as published in the Supreme Court Reports
- The ratio: what the Court held, verbatim, with the page it sits on
- Every bench that relied on it, and every bench that argued against it
- Search every reported judgment, by party, citation or question
- Download the PDF, copy pinpoint citations ready for a filing
An email address, no password.