CESTAT says Unfiled Customs Dues Cannot Survive an Approved Resolution Plan

Reliance Communications Infrastructure's Customs appeal remained pending when its resolution plan was approved by the NCLT under Section 31(1) of the IBC. 

Following Ghanashyam Mishra, CESTAT held that proceedings concerning pre-plan statutory dues cannot continue where those dues are not part of the approved resolution plan, and accordingly disposed of the appeal.