M/S Om Prakash Bhatia vs Commissioner Of Customs, New Delhi

The Supreme Court held that over-invoicing of goods for export constitutes an attempt to export prohibited goods under Section 113(d) of the Customs Act, 1962. The Court clarified that exporters must declare the market value of goods as per Section 14 of the Act, which reflects the price they would receive in the Indian market, not the inflated price expected from overseas buyers. The appeal was dismissed, affirming the penalties imposed by the Commissioner of Customs for fraudulent drawback claims.