High Court Abates Appeal for Customs Duty Claim Post-CIRP Under IBC Due to Non-filing with Resolution Professional.

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....Demand of customs duty - CIRP proceedings under IBC were concluded - Taking into consideration the fact of the completion of the resolution process of the respondent by the NCLT and undisputed fact that the appellant has not lodged any claim in the capacity of the Operational Creditor before the Resolution Professional, this appeal is required to be disposed of as having become infructuous and abated - HC....