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Case Law Details

Case Name : Neoteric Infomatique Ltd. Vs Commissioner of Customs (Air) (CESTAT Chennai)
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Neoteric Infomatique Ltd. Vs Commissioner of Customs (Air) (CESTAT Chennai)

Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Chennai, dismissed the customs appeal filed by Neoteric Infomatique Ltd. following the approval of its resolution plan by the National Company Law Tribunal (NCLT). The tribunal ruled that once an adjudicating authority under the Insolvency and Bankruptcy Code (IBC) has approved a resolution plan, pending appeals related to the company’s liabilities stand abated. This decision aligns with the Supreme Court ruling in Ghanashyam Mishra and

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