Departmental revaluation of imported linen, ramie and miscellaneous yarns fails under Section 28; retracted statements unsupported, appeals dismissed

SC affirmed CESTAT's finding that departmental evidence alleging undervaluation of imported linen, ramie and miscellaneous yarns failed legal scrutiny under Section 28 of the Customs Act, 1962; the department's revaluation and reliance on retracted statements were unsupported. The appeals challenging CESTAT's conclusion lacked merit and were dismissed.

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The Supreme Court of India, in a judgment by Krishna Murari and Ahsanuddin Amanullah, JJ., dismissed the appeals as they found no merit in them. Delay was condoned, and pending applications were disposed of. Citation: 2023 (10) TMI 1307 - SC Order.

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