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    <title>2019 (8) TMI 1518 - CESTAT KOLKATA</title>
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    <description>The Tribunal set aside the impugned orders, holding that the second show cause notice was barred by res judicata, the rejection of transaction value was not in accordance with the Customs Valuation Rules, the computer printouts were not admissible as evidence, the denial of cross-examination violated natural justice, and the extended period of limitation was not applicable. The appeals were allowed with consequential relief to the appellants.</description>
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      <description>The Tribunal set aside the impugned orders, holding that the second show cause notice was barred by res judicata, the rejection of transaction value was not in accordance with the Customs Valuation Rules, the computer printouts were not admissible as evidence, the denial of cross-examination violated natural justice, and the extended period of limitation was not applicable. The appeals were allowed with consequential relief to the appellants.</description>
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