WP/29223/2019 of Viceroy Hotels Ltd and another Vs The Commissioner of Customs and 4 others on 18 February 2026

1. Viceroy Hotels Ltd, 1-31-1036/1 , Lower Tank Band Road. Gandhi Nagar,Hyderabad - 500036 (Represented by Resolution Professional K.K.Rao appointed under Section 22 of lnsolvency and Bankruptcy Code,2016)

2. P. Prabhakar Reddy, Ex-Managing Director C/o. Viceroy Hotels Ltd.,Gandhi Nagar,Hyderabad - 500036 ...PETITIONERS AND

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2.

3.

4.

5. The Commissioner of Customs, Chennai-lV (Port-lmport), Customs House,

Directorate of Revenue lntelligence, Hyderabad Zonal Unit. H.No.10-2- 28915711 and 2, Suryavanshi Residency, ll Cross Road, Shantinagar, Masab Tank,Hyderabad- 500028 Directorate General of Foreign Trade, Udyog Bhawan, H-Wing, Gate, No.2, Maulana Azad Rd,New Delhi- 110001 Additional Director General of Foreign Trade, C.G.O. Towers, Room No.302, 3rd Floor, Kavadiguda, Secunderabad - 500080 Unio.n of lndia, Represented by the Secretary (Revenue),North Block,New Delhi ...RESPONDENTS Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue an appropriate writ, order or direction in nature of writ of Mandamus declaring the impugned Order-in-Original No.68847/2019 dt.29l$4l2019 passed by the 'tst respondent as being arbitrary, illegal, without jurisdiction and in violation of principle of natural justice and violative of Articles 14 and 19(1)(g) of Constitution of lndia and consequently set aside the impugned order.

lA NO: I OF 2019 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit |iled in support of the petition, the High Court may be pleased to direct the 2nd rr-.spondent to produce the original eight (B) EPCG licenses seized from the petitioner under Panchanama dl.21lOBl2O14. lA NO: 2 OF 2019 Petition under Section 151 CPC praying that in the circumstances stated suspend the impugned order and stay the collection of the disputed customs duty and interest an<l penalties under the impugned Order-in-Original No.68847/2019 dl.29l14t2o19 piassed by the 1"t respondent. !A NO: 1 OF 2026 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to dispose the Writ Petition as the demand confirmed in the impugned Order-in- Original No.68847/2019 d1.29.04.2019 is extinguished pursuant to the Order dt.06.10.2023 ol Hon'ble NCLAT, Ghennai passed approving the Resolution plan. lA NO: 1 OF 2021 Between: 1 . Directorate of Revenue lntell 2$gl5711 and 2, Suryavanshi Tank,Hyderabad- 500028 AND igence, Hyderabad Zonal Unit. H.No.10-2- Residency, ll Cross Road, Shantinagar, Masab

2. Union of lndia, Represented by the Secretary (Revenue), Ministry of Finance, Department of Revenue, North Block, P.O.G.P.O., PS Sansad Marg District, New Delhi - 1 10 001 . . . . Petitioner/Respondent Nos.2 & 5

1. Viceroy llotels Ltd, 1-31-1036/1, Lower Tank Band Road. Gandhi Nagar,Hyderabad - 500036 (Represented by Resolution Professional K.K.Rao appointed under Section 22 of lnsolvency and Bankruptcy Code, 2016)

2. P. Prabhakar Reddy, Ex-Managing Director C/o. Viceroy Hotels Ltd.,Gandhi Nagar,Hyderabad - 500036

3. The Comnrissioner of Customs, Chennai-lV (Port-lmport), Customs House,

4. Directorate General of Foreign Trade, Udyog Bhawan, H-Wing, Gate, No.2, Maulana A:zad Rd,New Delhi- 110001

5. Additional Director General of Foreign Trade, C.G.O. Towers, Room No.302, 3rd Floor, lGvadiguda, Secunderab-ad - 500080 ...Respondents/Writ Petitioners Respondent Nos.1,3 & 4

Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to vacate the interim order Dt O2l01l2O2O in lA no 212019 in in WP No 29223 of 2019 passed by this Honble Court. Counsel for the Petitioners: Ms. Y. SlRl REDDY REPRESENTTNG FOR SRIY. SREENIVASA REDDY Counsel for the Respondent No.1: Ms. PRAVALLIKA REP. FOR SRlDOMINIC FERNANDES, SR. SC FOR CBIC Counsel for the Respondent No.2 to 5: SRI B. NARASIMHA SHARMA, ADDL. SOLICITOR GENERAL OF INDIA REP. FOR SRI N. BHUJANGA RAO, Deputy Solicitor General of lndia The Court made the following: ORDER ----/ // .//

III{ THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE NARSING RAO NANDIKONDA WP.No.29223 of 2019 Date:L&.02.2026 Betweer: Viceroy Hotels Ltd., Gandhinagar, Hyderabad and another ... Petitioners And The Conrmissioner of Customs, Chennai-[V (Port-tmport), Chennai and others. ...Respondents ORDEIT: (per l{on'ble Sri Justice P.Sam Koshy) Heard Ms.Y.Siri Reddy, learned counsel representing Mr.Y.Sr:enivasa Reddy, learned counsel for the petitioners; Ms.Pravallika, leamed counsel representing Mr.Dominic Femandes, learned lienior Standing Counsel for CBIC, appearing for respondent No.l and Mr.B.Narasimha sharma, learned Additional Solicitor General appearing for Mr.N.Bhujanga Rao, learned Deputy Solicitor General ,rf India, appearing for respondent Nos.2 to 5 and perused the record.

2. The present writ petition has been filed questioning the order-in-original (o.I.o.), dated 29.04.2019, passed by the I't rer;pondent. The contention before the writ court was that the resolution plan of the petitioners' establishment was already pending consideration before the National company Law Tribunal (N.C.L.T).

3. Today, when the matter is taken-up for hearing, it has been informed that initially, there was a moratorium order passed by N.C.L.T on 12.03.2018. subsequently, the resolution plan which was put up for approval has also got its approval from the National company Law Appellate Tribunat at chennai (N.C.L.A.T.) vide its order dated 06.10.2023 in Company Appeal (AT) (CH) (Ins) No.l66 of 2023.In terms of the approval of the resolution plan, the demand raised vide o.I.o., dated 29.04.2019 would stand extinguished. The aforesaid contention of the petitioner insofar as the resolution plan getting approval from N.C.L.A.T on 06.10.2023 has not been disputed by learned Additional Solicitor General along with learned Standing Counsel for respondent No.1.

4. In view of the aforesaid development, the resolution plan extinguishing the existing demands including the one under challenge in the present writ petition stands extinguished, nothing further remains to be adjudicated in the present writ petition. However, the learned Additional Solicitor General contends that the approval of the resolution plan only extinguishes the demand raised by the /

J Departrr ent that by itself may not have any bearing on the other proceedings including prosecution which also stood initiated based on the pres,:nt impugned O.l.O. and pending before other authorities. The learned counsel for the petitioner, however, submits that the approval of the resolution plan by the N.C.L.A.T. would have its own bearing on all such proceedings. This Bench, however, at this juncture would not like to make any observation in this writ petition leaving it open to the concemed competent authority to take a decision in respect of any such contention being raised by either of the parties.

5. The present Writ Petition, accordingly, stands disposed of holding that the demand raised under Ex.p.3, dated 2g.O4.2}lg, stands extinguished. There shall be no order as to costs. Mi;cellaneous applications pending, if any, shall stand closed. SD/. P.PONNA KRISH ISTANT REGISTRAR SECTION OFFICER

6. One CC to {iRI Y. SREEN IVASA REDDY, Advocate

7. One CC to tiRt DOMIN|C FERNANDES , SR. SC CB toPUCI

8. One CC to tiRl N. BHU lndia [OPUC;

1. The commissioner of customs, ctennai-rV (port-lmport), customs House,

2. Directorate of Revenue rnteiligence, Hyderabad Zonar Unit. H.No.10-2- 289l.57 l 1 arrd 2, Suryavanshi -Resideniy, il C,oiJ$;'dl Srir'iiini'gli,-MrsaO Tank,Hydembad- 500028 tfl [',ii""'i83."[Ti3lt;:?it],1f0%"iudvosBhawan,H-wins,Gate,No.2,

4. Additional Erirector Generar of Foreign Tra-de, c.G.o. Towers, Room No.302, _ 3rd. Floor, Kavadiguda, Secunderab-ad - SOOO8O -

5. !n!g!'l of tndia, Represented by the Secretary (Revenue),North Block,New Delhi ti To, I

9. Two CD Copies BN \rnt JANGA RAO, Deputy Solicitor Gene ral of

HIGH COURT DATED:1810212026 WP.No.29223 ot 2019 DISPOSING OF THE WRIT PETITION WITHOUT COSTS Ei t

L I tA E H T s ( 1 I A t4 R o1 * sl