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2023 (11) TMI 1038 - AT - CustomsRecovery of outstanding government dues - present respondent company has undergone the proceedings under insolvency and bankruptcy code - company has been taken over by some other company - HELD THAT:- It can be seen that all the government dues stand extinguished as per the resolution approved by the NCLT vide order dated 01.07.2022, therefore, there is no purpose even to proceed with the present appeals by the department. Accordingly, in our view, the Revenue’s appeals became infructuous. The appeals are dismissed as infructuous.
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