date. It is pertinent to mention that the amount of INR 95,53,316/- was not claimed by the Applicant and the Respondent herein was only intimated vide letter dated 29/07/2021 to clear the dues on account of accrued rent to their designated bank account at the earliest. A copy of the said emails dated 05/03/2020 and letter dated 29/07/2021 is annexed as Annexure F collectively. 9. It is submitted that the claims of the Applicant that its rental dues were partly filed is false and hence denied. As already stated above, the applicant claimed an amount of INR 50,60,001/- vide Form C dated 22/01/2020 as truly indebted on the Liquidation Commencement date i.e, 10/01/2020 which was fully admitted and intimation of such admission was duly made by the Respondent herein vide email dated 05/03/2020. The contention that the applicant is entitled to claim the Customs duty on imported goods plus interest pending claimed by its Specified Officers, Customs of INR 21,33,568/- as its remaining claim against the corporate debtor is an afterthought and made with gross delay. Further, the Applicant vide letter dated 04/05/2021 intimated the Respondent to include the outstanding custom dues as claim in the Liquidation Process of the Corporate Debtor. It is submitted that the claim was not filed in the specified Form C and the Applicant provided no supporting documents towards the said amount. Furthermore, as the amount was claimed after a period of more than one year from the Liquidation Commencement date, the said could not be admitted as per the provisions of the Code, 2016. A Copy of the order dated 04/05/2021 as sent by the Applicant is annexed as Annexure-G.
