Once NCLT approves resolution plan, the appeal before CESTAT abates

Patanjali Foods Limited Vs Commissioner of Customs (CESTAT Bangalore) Introduction: This article examines the ramifications of the National Company Law Tribunal’s (NCLT) resolution plan approval on the jurisdiction of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) in the case of Patanjali Foods Ltd. vs. Commissioner of Customs. Detailed Analysis: The appeal arises from Order-in-Original No.1/2012-Commr. dated 31.7.2012 by the Commissioner of Customs, Mangalore. Patanjali Foods Ltd. filed the appeal under Section 129A of the Customs Act, 1962, challenging the Commissione...