https://www.taxtmi.com/caselaws?id=444676 The Tribunal dismissed the appeal as infructuous, acknowledging that the appellant's liabilities and claims, including the confiscation of goods and imposition of redemption fine and penalty under Section 112(a) of the Customs Act, were extinguished under the Corporate Insolvency Resolution Process (CIRP) as per the approved resolution plan by NCLT. The Tribunal noted that similar government dues were previously extinguished in the appellant's case upon NCLT approval, leading to the dismissal of the appeal. en-us Mon, 09 Oct 2023 00:00:00 +0530 Thu, 19 Oct 2023 20:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444676 The Tribunal dismissed the appeal as infructuous, acknowledging that the appellant's liabilities and claims, including the confiscation of goods and imposition of redemption fine and penalty under Section 112(a) of the Customs Act, were extinguished under the Corporate Insolvency Resolution Process (CIRP) as per the approved resolution plan by NCLT. The Tribunal noted that similar government dues were previously extinguished in the appellant's case upon NCLT approval, leading to the dismissal of the appeal. Case-Laws Customs Mon, 09 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444676