Customs Act proceedings halt when CIRP starts or resolution plan is approved; Revenue appeals abate per CESTAT Rule 22.

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....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....