https://www.taxtmi.com/caselaws?id=408659 The court dismissed the appeal, ruling that the notification dated 17.09.2015 could not be applied to goods imported on that date due to non-compliance with Section 25(4)(b) of the Customs Act. Furthermore, the court allowed the application under the Insolvency and Bankruptcy Code, finding that the claim was extinguished as it was not part of the approved resolution plan. en-us Thu, 27 May 2021 00:00:00 +0530 Fri, 22 Oct 2021 14:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408659 The court dismissed the appeal, ruling that the notification dated 17.09.2015 could not be applied to goods imported on that date due to non-compliance with Section 25(4)(b) of the Customs Act. Furthermore, the court allowed the application under the Insolvency and Bankruptcy Code, finding that the claim was extinguished as it was not part of the approved resolution plan. Case-Laws Customs Thu, 27 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408659