Mr. Radhakrishnan Dharmarajan v. The Joint Commissioner Of Customs
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 19.09.2024
CORAM
THE HON'BLE MR.JUSTICE C.SARAVANAN and W.M.P.No.5462 of 2022 Mr.Radhakrishnan Dharmarajan, Chairman, Monitoring Committee, Appu Hostels Limited, appointed by NCLT, Chennai, Ex-Resolution Professional, D3, Block 1, Triumph Apartments, 114 Jawaharlal Nehru Salai, Arumbakkam, Chennai - 600 106.
... Petitioner Vs.
The Joint Commissioner of Customs, New Customs House, Air Cargo Complex, Meenambakkam, Chennai - 600 027.
... Respondent Prayer: Writ Petition filed under Article 226 of Constitution of India, for issuance of a Writ of Certiorari to call for the records on the file of the Respondent in F.No.S45/174/2010-EPCG-EODC culminating in Order dated 06.01.2022 passed by the Respondent and quash the same as illegal, arbitrary and devoid of merit.
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For Petitioner : Mr.D.Sairam Kumar For Respondent : Mr.A.P.Srinivas Senior Standing Counsel for Customs
ORDER
This Writ Petition was filed by Mr.Radhakrishnan Dharmarajan, Chairman, Monitoring Committee of Appu Hotels Limited. He was appointed as the Resolution Professional by NCLT - Chennai.
2. In this Writ Petition the Petitioner has challenged the Impugned Order in Original No.642 of 2021 dated 06.01.2022.
3. The learned counsel for the Petitioner submits that the Corporate Insolvency Resolution Process (CIRP) initiated against the said Company has come to an end that the Corporate Debtor has taken over the Company and that the resolution professional has been also discharged by the NCLT, Chennai.
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4. The question arises whether the liability under the Impugned Order in Original No. 642 of 2021 dated 06.01.2022 has been in view of the proceedings under Insolvency and Bankruptcy Code, 2016 or not would require a detailed consideration. The Impugned Order in Original No. 642 of 2021 dated 06.01.2022 discharged is an appealable Order in terms of Section 128(1) of the Customs Act, 1962 and whether the demand confirmed pursuant to the Impugned Order can be enforced against the Company namely Appu Hotels Limited in the light of the proceedings before the Insolvency and Bankruptcy (IBC) and its culmination in terms of the decision of the Hon'ble Supreme Court in Ghanashyam Mishra and Sons vs. Edelweiss Asset Reconstruction Company Limited, 2021 (9) SCC 657 is a matter which can be decided by the Appellate Commissioner, if the Petitioner so desires.
5. Hence, liberty is given to file a Statutory Appeal before the Appellate Commissioner against the Impugned Order in Original No. 642 of 2021 dated 06.01.2022 within a period of thirty (30) days from the date of receipt of a copy of this Order.
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C.SARAVANAN, J.
rgm
6. With the above liberty, the Writ Petition stands closed. No cost. Consequently, connected Miscellaneous Petition is closed. 19.09.2024 (9/9) Index : Yes/No Speaking/Non-speaking Order rgm To The Joint Commissioner of Customs, New Customs House, Air Cargo Complex, Meenambakkam, Chennai - 600 027.
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