Country-of-origin marking on cartons satisfied the notification, so confiscation for unmarked goods was unsustainable.

Imported goods were examined for compliance with country-of-origin marking requirements where the notification allowed the origin to be shown either on the goods themselves or on the packages for goods covered by Serial No. 26. The relevant schedule was read as permitting package marking for goods not specifically described in Serial Nos. 1 to 25, and Clause 4 was not treated as imposing a further impracticability condition on Serial No. 26. Because the origin marking appeared on the cartons, the statutory marking requirement was satisfied and confiscation was held unsustainable.

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Issues: Whether imported goods were liable to confiscation for not indicating the country of origin on the goods themselves when the indication appeared on the cartons and the relevant notification permitted marking either on the goods or on the packages.

Analysis: The schedule to the notification was examined and Serial No. 26 was found to govern goods not specifically described in Serial Nos. 1 to 25. For such goods, the country of origin could be indicated either on the goods themselves or on the packages. The notification did not make Serial No. 26 subject to the restrictive condition in Clause 4 that marking on packages was permissible only where marking on the goods was impracticable or otherwise difficult. Since the indication appeared on the cartons, the statutory condition was complied with.

Conclusion: The confiscation was not sustainable and the appeal was allowed.

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