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Liquidation estate asset of corporate debtor can't be held back for violation of procedure under FTDRA

March 24, 2020[2020] 115 taxmann.com 348 (NCLT- Chennai )
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IBC : If any violation of procedure under Foreign Trade Development Regulation Act, 1992 had been committed by corporate debtor and any penalty was claimable from corporate debtor, MEPZ could make its claim before liquidator but not to hold back liquidation estate of corporate debtor which had to be distributed to stake holders of corporate debtor as envisaged under code

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