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2022 (12) TMI 17 - AT - CustomsReview decision for recovery of the dues in view of order of liquidation - HELD THAT:- This Tribunal in the case of Ultratech Nathdwara [2022 (10) TMI 936 - CESTAT AHMEDABAD] in the identical situation has held that This tribunal being creature under the Customs Act, even though the Insolvency and Bankruptcy Code have over riding effect over all the other acts in absence of any explicit provision under the Customs/Central Excise Act, this tribunal cannot decide finally whether the adjudged amount can be recovered by the department or otherwise. These appeals have become infructuous, therefore, the appeals are disposed off as infructuous without deciding any merit of the case. Aggrieved persons are given liberty to approach this Tribunal with appropriate application if at all anyone wants to pursue this appeal on merit. Appeal disposed off.
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