Customs Act proceedings halt when CIRP starts or resolution plan is approved; Revenue appeals abate per CESTAT Rule 22. https://www.taxtmi.com/highlights?id=73172 Continuance of proceedings under Customs Act - Effect of Initiation of CIRP proceedings and Approval of Resolution plan - abatement of the revenue appeal - the appeal abates once the IRP is appointed and/or Resolution plan approved - all the appeals filed by the Revenue abates as per Rule 22 of CESTAT (Procedure) Rules, 1982. - AT en-us Thu, 23 Nov 2023 07:34:26 +0530 Thu, 23 Nov 2023 19:58:36 +0530 TaxTMI RSS Generator Customs Act proceedings halt when CIRP starts or resolution plan is approved; Revenue appeals abate per CESTAT Rule 22. https://www.taxtmi.com/highlights?id=73172 Continuance of proceedings under Customs Act - Effect of Initiation of CIRP proceedings and Approval of Resolution plan - abatement of the revenue appeal - the appeal abates once the IRP is appointed and/or Resolution plan approved - all the appeals filed by the Revenue abates as per Rule 22 of CESTAT (Procedure) Rules, 1982. - AT Highlights Customs Thu, 23 Nov 2023 07:34:26 +0530 https://www.taxtmi.com/highlights?id=73172