No customs duty recovery from Corporate Resolution Applicant if Corporate Resolution plan included customs duty

EXCISE/ST/VAT : In view of order in Ghanashyam Mishra amp; Sons (P.) Ltd. v. Edelweiss Asset Reconstruction Co. Ltd. [2021] 126 taxmann.com 132 (SC) that all dues including statutory dues owed to Central Government, any State Government or any local authority, if not part of the resolution plan, shall stand extinguished, assessee was directed to seek clarification from NCLT whether Corporate Resolution plan included customs duty to be paid by assessee on import under subject bill of entry

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