Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

Home Case Index All Cases Customs Customs + AT Customs - 2005 (8) TMI AT This

  • Login
  • Summary

Forgot password       New User/ Regiser

⇒ Register to get Live Demo



 

2005 (8) TMI 470 - AT - Customs

Issues: Confiscation of goods for not indicating country of origin on packaging under Notification issued under Trade and Merchandise Marks Act, 1958.

In this case, the Commissioner of Customs confiscated goods, namely "Pu Portfolio Computer case and Pu Briefcase," for not indicating the country of origin on the packaging. The importer appealed this action, arguing that the conditions of the Notification issued under Section 117 of the Trade and Merchandise Marks Act, 1958, were not violated. The key question was whether the goods were required to have the country of origin indicated on them or on the packaging.

The Tribunal analyzed the relevant notification and its schedule. They noted that the goods in question were not specifically described in Serial No. 1 to 25 of the schedule, making Serial No. 26 applicable. According to Serial No. 26, the indication of the country of origin could be on the goods themselves or on the packages. The Tribunal highlighted that the notification did not specify any conditions for marking on the packaging, such as impracticability or adverse effects on quality. Therefore, the Tribunal agreed with the importer that they had not violated the conditions of the Notification. Consequently, the impugned order of confiscation was set aside, and the appeal was allowed.

 

 

 

 

Quick Updates:Latest Updates