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2021 (7) TMI 462 - HC - CustomsRecovery of duty of Customs from the successful Resolution Applicant - Orders of finalization of bills of entry of the Superintendent - no appeal filed by assessee - resolution plan approved under the Code binds the Central Government and Local Authority or not - Whether in the facts and circumstances of the present case the Tribunal was justified in directing the Commissioner (Appeals) to ignore the orders of finalization of bills of entry of the Superintendent despite no appeal having been filed by assessee? HELD THAT:- Once a resolution plan is approved, all the claimants in respect of a corporate debtor are dealt with under such plan as held by the Supreme Court in the case of Committee of Creditors of Essar Steel India Ltd. vs. Satisk Kumar Gupta & Ors. [2019 (11) TMI 731 - SUPREME COURT] where it was held that [2019 (11) TMI 731 - SUPREME COURT] - but the judgment of the Jharkhand High Court in the case of Essar Steel Limited (Supra) is of no avail to the Department. Electrosteel [2020 (5) TMI 39 - JHARKHAND HIGH COURT] is distinguishable on facts as it proceeded on its peculiar facts pertaining to the criminal misappropriation of the statutory dues and cannot be made applicable to the facts of present case - Further, in Electrosteel [2020 (5) TMI 39 - JHARKHAND HIGH COURT], the Registered office and principal place of business of the corporate debtor therein was in the State of Jharkhand. However, the public announcement was not published in any newspaper of Jharkhand but was published in the Business Standard, Kolkata Edition. In the facts of the present case, the public announcements were published by the IRP / RP in accordance with the Regulation 6 of the CIRP Regulations. The civil application succeeds and is hereby allowed
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