A HONG KONG toy manufacturer accused of copying another firm's ''voice'' to put in its dolls has claimed that it too is the victim of counterfeiters and that the dolls, although packaged under its trademark, were counterfeit. Peter Garland told Mr Justice Mayo in the High Court yesterday this was a new defence never before argued. If this failed, Takmay Industrial Company would claim the ''amazing proposition'' that the Japanese plaintiff could not claim copyright in Hong Kong. Should this be correct, Mr Garland said, it would have a dramatic effect on trade. Mr Garland, representing Ozen Corporation, the manufacturer and copyright owner of the sound devices which give dolls such as Laughing and Crying Anita voices, is seeking damages from Takmay. He said it was agreed the voices in the dolls, which were imported into Hong Kong for export to the United States in mid-1991 were counterfeit. It was also agreed the dolls bore Takmay's name, trademark and packaging. Takmay has manufactured toys since 1974, and has been sued twice before for breach of copyright, the court heard. The hearing before Mr Justice Mayo continues.