Short Summary
The appellant, M/s Shri Gorakh Bhandar, appealed against an order where the Commissioner of Customs upheld the confiscation of imported shoes bearing the United Colors of Benetton (UCB) logo and imposed penalties. The Tribunal found that the goods were counterfeit, infringed UCB's trademark rights, and therefore constituted prohibited goods liable for absolute confiscation.
Detailed Summary
Importing
Practitioner Note
This case demonstrates the evidentiary and procedural standards applied in trademark matters before Custom, Excise & Service Tax Tribunal. Understanding the court's reasoning in M/s Shri Gorakh Bhandar vs Commissioner, Customs-New Delhi is valuable context for structuring arguments or assessing risk in similar proceedings.
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