Disposed

Mr. Radhakrishnan Dharmarajan v. The Joint Commissioner of Customs

Madras HC19 Sept 2024WP/5349/2022

Case brief

AI extract

What is this about?

Resolution Professional challenged a customs Order in Original confirming demand against Appu Hotels Limited after completion of CIRP. The court held the enforceability question in light of IBC proceedings required detailed consideration best decided by the appellate authority, granted liberty to file a statutory appeal within thirty days, and closed the writ petition.

What did the court decide?

Liberty to file statutory appeal before the Appellate Commissioner within thirty days; writ petition and connected miscellaneous petition closed, no costs.

Mr. Radhakrishnan Dharmarajan Vs The Joint Commissioner of… — Customs and Excise | Madras HC (2024)

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W.P.No.5349 of 2022

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED : 19.09.2024

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CORAM

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THE HON'BLE MR.JUSTICE C.SARAVANAN

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W.P.No.5349 of 2022 and W.M.P.No.5437 of 2022

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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.

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... Petitioner

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Vs.

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The Joint Commissioner of Customs, New Customs House, Air Cargo Complex, Meenambakkam, Chennai – 600 027.

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... Respondent

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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.S45/311/2010-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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https://www.mhc.tn.gov.in/judis ______________

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_____________ Page No. 1 of 5_

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W.P.No.5349 of 2022

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For Petitioner : Mr.D.Sairam Kumar For Respondent : Mr.A.P.Srinivas Senior Standing Counsel for Customs

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ORDER

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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.

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In this Writ Petition the Petitioner has challenged the Impugned Order in Original No.644 of 2021 dated 06.01.2022.

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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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https://www.mhc.tn.gov.in/judis ______________

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_____________ Page No. 2 of 5_

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W.P.No.5349 of 2022

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The question arises whether the liability under the Impugned Order in Original No.644 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.644 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.

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Hence, liberty is given to file a Statutory Appeal before the Appellate Commissioner against the Impugned Order in Original No.644 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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https://www.mhc.tn.gov.in/judis ______________

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_____________ Page No. 3 of 5_

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W.P.No.5349 of 2022

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C.SARAVANAN, J.

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rgm

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