Section 31 IBC

A Claim Never Filed Is a Claim Extinguished: Delhi High Court Quashes a Customs Duty Demand the Department Never Placed Before the Resolution Professional

The goods were imported in 2023, the insolvency process ran its course in 2024 and 2025, and the customs show-cause notice arrived only after the resolution plan had already been approved. The Delhi High Court held that a customs demand for duty, interest and penalty on a pre-CIRP import cannot outlive a resolution plan the department never bothered to file a claim in — however live the underlying adjudication otherwise remained.