Saffire Ispat Pvt Ltd appeals NCLT order requiring payment of approximately Rs 9 crore customs duty claim by Directorate of Revenue Intelligence.
Appellant argues clean slate theory as auction purchaser of corporate debtor's SEZ unit assets, contesting customs duty liability.
NCLAT condones 8-day filing delay, questions forum shopping due to parallel High Court writ petition on similar matter.
Case adjourned to August 28, 2026 for appellant to obtain instructions regarding dual legal proceedings.