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Sections 139–140 of the Trade Marks Act, 1999: Indication of Origin and Imported Goods Bearing False Trade Marks

Section 139: the Central Government may notify classes of goods that must show the country or place of origin, or the name and address of the manufacturer, from a date not less...

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Last updated: October 2026Verified against: Government sources

Section 139 lets the Central Government require, by notification, that notified classes of goods carry an indication of where they were made or by whom. Section 140 lets a registered proprietor or licensee give written notice to Customs against the import of infringing goods, and lets the Commissioner of Customs require the importer to produce documents and information. A later amendment changed the penalty in section 140(3). For advice on a brand-protection or legal step, see our legal consultation service.

Section 139: indication of origin

Sub-section (1)

The Central Government may, by notification in the Official Gazette, require that goods of any class specified in the notification:

  • which are made or produced beyond the limits of India and imported into India, or
  • which are made or produced within India,

shall, from such date as may be appointed by the notification not being less than three months from its issue, have applied to them an indication of the country or place in which they were made or produced, or the name and address of the manufacturer or the person for whom the goods were manufactured.

Sub-section (2): manner and occasion

The notification may specify the manner of applying the indication (on the goods themselves or in any other manner) and "the times or occasions on which the presence of the indication shall be necessary", that is, whether on importation only, or also at the time of sale, whether by wholesale or retail or both.

Sub-section (3): when a notification can issue

No notification is to issue unless:

  • an application is made by persons or associations substantially representing the interests of dealers in, or manufacturers, producers or users of, the goods concerned; or
  • the Central Government is otherwise convinced that it is necessary in the public interest, with or without such inquiry as it considers necessary.

Sub-sections (4) and (5)

  • (4): Section 23 of the General Clauses Act, 1897 applies to the issue of the notification as it applies to making a rule or bye-law subject to previous publication.
  • (5): The notification does not apply to imported goods if the Commissioner of Customs is satisfied at the time of importation that they are intended for exportation, whether after transhipment in or transit through India or otherwise.

The Act does not itself list any goods; whether a class of goods is covered depends on a notification, which you must check separately.

Section 140: imported goods bearing false trade marks

Sub-section (1): notice to Customs

"The proprietor or a licensee of a registered trade mark may give notice in writing to the Collector of Customs to prohibit the importation of any goods if the import of the said goods constitute infringement under clause (c) of sub-section (6) of Section 29."

Only the proprietor or a licensee of a registered mark can give this notice. The ground is that the import is infringement under section 29(6)(c). See trademark infringement and border measures and customs seizure.

Sub-section (2): Commissioner's power

This applies where goods:

  1. are prohibited from import by a Central Government notification under clause (n) of sub-section (2) of section 11 of the Customs Act, 1962 for the protection of trade marks; and
  2. are liable to confiscation on importation under that Act; and
  3. are imported into India.

If, upon representation made to him, the Commissioner of Customs has reason to believe that the trade mark complained of is used as a false trade mark, he may require the importer or his agent to:

  • produce any documents in his possession relating to the goods; and
  • furnish the name and address of the person by whom the goods were consigned to India and the person to whom they were sent in India.

Sub-section (3): fourteen days and the penalty

As substituted by the Jan Vishwas (Amendment of Provisions) Act, 2023, sub-section (3) reads:

"The importer or his agent shall, within fourteen days, comply with the requirement as aforesaid, and if he fails to do so, he shall be liable to penalty of ten thousand rupees: Provided that the penalty under this section shall be levied and recovered by such authority under the Customs Act, 1962 (52 of 1962) for this purpose."

Before this substitution the section said the importer who failed to comply "shall be punishable with fine which may extend to five hundred rupees". The current text is a penalty of ten thousand rupees, levied and recovered by the authority under the Customs Act, 1962. The proviso, as the 2023 Act words it, ends "for this purpose" (it does not say which authority; that is left to the Customs Act).

FeatureText before 2023Current text
Time to complyFourteen daysFourteen days
ConsequenceFine up to five hundred rupeesPenalty of ten thousand rupees
Who leviesNot statedAuthority under the Customs Act, 1962

Sub-section (4): sharing information

Information obtained from the importer or his agent under section 140 may be communicated by the Commissioner of Customs to the registered proprietor or registered user of the trade mark alleged to have been used as a false trade mark.

Example. Verma Cycles holds a registered mark and learns that a consignment of look-alike cycle parts is to be imported. It gives written notice to the Collector of Customs under sub-section (1). If the Commissioner acts under sub-section (2), the importer has fourteen days to produce the documents and name the consignor and the Indian consignee; failure invites the penalty. The Commissioner may then pass the information on to Verma Cycles.

What the sections do not say

The text does not set out how a notice under sub-section (1) is to be drafted, any fee, or what happens to the goods; those lie in the Customs Act, 1962 and its rules, which are outside this Act.

Need help acting against infringing imports?

Customs action depends on a registered mark and a clear record of what makes the imported goods infringing. Our legal consultation service can help you plan the notice, the evidence and the follow-up.

Key takeaways

  • Section 139 allows notified classes of goods to be required to show origin or manufacturer details, from a date at least three months after the notification.
  • No notification issues unless industry applies or the Central Government is convinced it is necessary in the public interest.
  • Section 140(1) lets a registered proprietor or licensee give written notice to the Collector of Customs against infringing imports.
  • The importer has fourteen days to comply with the Commissioner's requirement; default now draws a penalty of ten thousand rupees (Jan Vishwas Act, 2023).
  • Information obtained may be passed to the registered proprietor or registered user.

Read next

Disclaimer: Based on the Trade Marks Act, 1999 as amended by the Tribunals Reforms Act, 2021 and the Jan Vishwas (Amendment of Provisions) Act, 2023, as consulted on 1 October 2026. Forms, fees and procedure are set by the Trade Marks Rules, 2017 as amended from time to time. This article is general information, not legal advice; check the official text before acting.

Quick recapKey facts & short answers

Key Facts About Sections 139

  • Applies in: All states across India, under the relevant central law.
  • Mode: Mostly online via the official government portal.
  • Typical timeline: Ranges from a few days to a few weeks depending on the case.
  • Non-compliance: May attract penalties, interest or late fees.
  • Expert help: TaxClue completes the entire process end to end for you.

Who can give notice to Customs under section 140?

The proprietor or a licensee of a registered trade mark.

On what ground?

That importing the goods constitutes infringement under clause (c) of section 29(6).

An honest "we were late" filed today is better than a perfect return filed next quarter.

— TaxClue Compliance Desk

Sections 139: a key compliance topic in Indian tax and corporate law that businesses and individuals must understand to remain compliant.

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Disclaimer: This article is for general informational purposes only and does not constitute professional tax, legal or financial advice. Laws, rates and due dates change and can vary by individual case — always verify with the relevant government source (e.g. mca.gov.in, incometax.gov.in) or consult a qualified professional before acting. TaxClue accepts no liability for decisions taken based on this content.

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Questions, answered

Short, direct answers to the 6 questions readers ask most on this topic.

The proprietor or a licensee of a registered trade mark.

That importing the goods constitutes infringement under clause (c) of section 29(6).

Within fourteen days of the Commissioner's requirement.

Under sub-section (3) as substituted by the Jan Vishwas (Amendment of Provisions) Act, 2023, a penalty of ten thousand rupees, levied and recovered by the authority under the Customs Act, 1962.

No. It operates only through a notification of the Central Government.

Under section 139(5) a notification does not apply to imported goods that the Commissioner of Customs is satisfied are intended for exportation, including after transhipment or transit.