Transaction value between related persons requires market-equivalent pricing; importer must prove declared value mirrors ordinary international trade ...
Classification of exported insecticides under export tariff affirmed; reclassification and related penalties set aside and MEIS scrip jurisdiction rec...
Misclassification between copra and dry coconut: customs recovery and re-valuation quashed for lack of prior licensing-authority invalidation, appeals...
In a commercial suit alleging continuing infringement of patent and design rights, the issue was whether the plaint "contemplates any urgent interim relief" under Section 12A of the Commercial Courts Act so as to dispense with pre-institution mediation despite delay in filing. The Court held that continuing manufacture, sale, or offer for sale constitutes a recurring cause of action, and mere delay does not legalise infringement or bar injunctive relief; urgency must be assessed from the plaint and annexed material showing ongoing injury, irreparable harm, and public interest in preventing deception, not by deciding merits. The High Court's approach treating delay as negating urgency was set aside; the impugned orders were quashed and the appeal allowed - SC
In a commercial suit alleging continuing infringement of patent and design rights, the issue was whether the plaint "contemplates any urgent interim relief" under Section 12A of the Commercial Courts Act so as to dispense with pre-institution mediation despite delay in filing. The Court held that continuing manufacture, sale, or offer for sale constitutes a recurring cause of action, and mere delay does not legalise infringement or bar injunctive relief; urgency must be assessed from the plaint and annexed material showing ongoing injury, irreparable harm, and public interest in preventing deception, not by deciding merits. The High Court's approach treating delay as negating urgency was set aside; the impugned orders were quashed and the appeal allowed - SC
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