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NATIONAL COMPANY LAW TRIBUNAL
Virendrasingh G. Bisht, Member (Judicial), Prabhat Kumar, Member (Technical)
Patanjali Foods Limited – Appellant
Versus
Additional Commissioner of Customs, Kandla – Respondent
| Table of Content |
|---|
| 1. application filed for quashing customs duty orders. (Para 1 , 2) |
| 2. investigation reveals claims for duty drawback. (Para 3 , 4 , 5 , 6) |
| 3. claims post-rp approval are extinguished. (Para 18 , 19 , 20) |
| 4. ruling on claim validity post-cirp. (Para 31 , 32 , 34) |
| 5. ia granted for refund of deposited amounts. (Para 36) |
ORDER
Per: Virendrasingh Bisht, Member (Judicial)
1. This Application bearing IA No. 1018/2023 is filed by Patanjali Foods Limited, formerly known as Ruchi Soya Industries Limited (“Applicant”) in the Corporate Insolvency Resolution Process (“CIRP”) of Ruchi Soya Industries Limited (“Corporate Debtor”) under the provisions of the Insolvency and Bankruptcy Code, 2016 (“Code”) seeking the following reliefs :
a) That this Tribunal be pleased to quash and / or set aside the Order dated 21.11.2022 bearing reference no.KDL/ADC/RHM/24/2022-23 passed by Respondent No.1 and / or any further notices / orders that may be issued by the Respondent(s) and / or any other officers under them and / or any other officers in furtherance of the above Order and further direct the Respondent(s) and / or any other officer / department / authority / person acting through or under
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