The appellant, a Resolution Professional, filed an appeal against an interim order issued by the Adjudicating Authority (NCLT, Kolkata Bench) on July 2, 2019. This order had directed the issuance of notice to the Commissioner (Customs) and had also addressed an application for interim relief. The core of the dispute revolved around the potential disposal of goods belonging to the Corporate Debtor, which were allegedly in the custody of the Customs Authority. The Resolution Professional sought a status quo order to prevent the alienation of these goods, arguing that without such an order, the application for interim relief would become infructuous.

The appellant, a Resolution Professional, filed an appeal against an interim order issued by the Adjudicating Authority (NCLT, Kolkata Bench) on July 2, 2019. This order had directed the issuance of notice to the Commissioner (Customs) and had also addressed an application for interim relief. The core of the dispute revolved around the potential disposal of goods belonging to the Corporate Debtor, which were allegedly in the custody of the Customs Authority. The Resolution Professional sought a status quo order to prevent the alienation of these goods, arguing that without such an order, the application for interim relief would become infructuous.