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    <title>2023 (10) TMI 1307 - SC Order</title>
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    <description>SC affirmed CESTAT&#039;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&#039;s revaluation and reliance on retracted statements were unsupported. The appeals challenging CESTAT&#039;s conclusion lacked merit and were dismissed.</description>
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      <description>SC affirmed CESTAT&#039;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&#039;s revaluation and reliance on retracted statements were unsupported. The appeals challenging CESTAT&#039;s conclusion lacked merit and were dismissed.</description>
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