Normally goods we purchase in domestic market are sold on MRP basis.A doubt may arise whether we have to delare export price same as MRP price.It is not so.The Export price is the price at which your foreign buyer has agreed to buy from you. Where as MRP is for buying goods in Indian market.Both are different.
As per recent ruling of Honourable Supreme Court if there is difference between Export price and domestic price of goods,then, it does not mean that the value of exported goods is mis-declared.[CC v Vishal Exports Overseas Ltd,2007(209)E.L.T.331 (SC)]