COMMNR. OF CUSTOM vs M/S BROOKS INTERNATIONAL .

The Supreme Court addressed the issue of confiscation of goods under the Customs Act, 1962, specifically under Section 113(d) and (i), when 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 the market price of goods must be considered for drawback eligibility as per Section 76(1)(b). The Court ruled in favor of the appellant, allowing the confiscation of goods and the imposition of a fine.