Commissioner Of Custom, New Delhi vs M/S Brooks International & Ors

The Supreme Court addressed the issue of confiscation of goods under the Customs Act, 1962, specifically under Section 113(d) and (c), in cases where the market value of exported goods is less than the claimed duty drawback. The Court held that the Customs, Excise and Gold (Control) Appellate Tribunal (CEGAT) erred in its interpretation, affirming that goods can be confiscated if they do not comply with the provisions of the Act. The judgment emphasized that the market price of the goods must be considered for drawback eligibility, not the expected overseas price, thus upholding the confiscation order by the Commissioner of Customs.