https://www.taxtmi.com/caselaws?id=798638 Approval of a corporate debtor's resolution plan binds all creditors, including governmental authorities. Statutory dues arising before plan approval that are not included in the approved plan stand extinguished, preventing initiation or continuation of related customs-duty proceedings. As the binding effect of the plan precluded pursuit of excluded pre-approval claims, the pending customs-duty appeal proceedings could not continue after approval of the resolution plan. en-us Mon, 07 Sep 2026 00:00:00 +0530 Thu, 10 Sep 2026 08:51:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798638 Approval of a corporate debtor's resolution plan binds all creditors, including governmental authorities. Statutory dues arising before plan approval that are not included in the approved plan stand extinguished, preventing initiation or continuation of related customs-duty proceedings. As the binding effect of the plan precluded pursuit of excluded pre-approval claims, the pending customs-duty appeal proceedings could not continue after approval of the resolution plan. Case-Laws Customs Mon, 07 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798638