Delhi HC says Unfiled Pre-CIRP Customs Claim Stands Extinguished

Jaiprakash Associates faced a ₹5.89 lakh differential customs duty demand arising from a 2023 import, but Customs did not submit its claim during CIRP. Delhi HC held that once the Resolution Plan was approved, the unfiled pre-CIRP claim stood extinguished and could not subsequently be adjudicated or enforced.