M/S. OM PRAKASH BHATIA vs COMMISSIONER OF CUSTOMS, 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 correct market value of goods as per Section 14 of the Act, rather than the inflated value expected from overseas buyers. The appeal was dismissed, affirming the penalties imposed by the Commissioner of Customs for fraudulent drawback claims.