Trade-name markings on export goods did not create an export prohibition where the customs restriction applied only to imports.

Export goods bearing a trade-name reference were not shown to be prohibited, because the markings only indicated suitability for a particular vehicle brand and did not establish manufacture by the trade-mark owner. The false trade mark notification was confined to imports and did not extend to exports. The special order invoked by the Revenue applied only to specified imported or India-processed goods, while its exemption covered goods made or manufactured in India solely for export. No material showed that the goods fell outside that exemption or that any other export prohibition applied, so the Revenue's challenge failed.

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Issues: Whether export goods bearing markings referring to a trade name were prohibited for export under the customs notifications and the trade-mark based restriction.

Analysis: The markings on the goods only indicated that they were suitable for a particular vehicle brand and did not show that the goods were manufactured by the owner of the trade mark. The notification concerning false trade marks applied to import of goods and not to export of goods. The special order relied upon by the Revenue governed only specified categories of imported or India-processed goods, while its exemption covered goods made or manufactured in India solely for export. No material was produced to show that the impugned goods fell outside that exemption or that any other export prohibition applied.

Conclusion: The goods were not shown to be prohibited for export and the Revenue's challenge failed.

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