# In the matter of CA Kannan Tiruvengadam, RP of BRG Iron & Steel Co. Pvt. Ltd. Vs. Deputy Commissioner, Special Disposal Cell (Port), Custom. CA (AT)(Insolvency) No. 691-2019

> NCLAT judgment dated 8 Jul 2019. Citation: TCN-2019-NCLAT-00466. The appellant, a Resolution Professional, filed an appeal against an interim order issued by…

- **Court:** NCLAT
- **Order date:** 8 Jul 2019
- **Citation:** TCN-2019-NCLAT-00466
- **Category:** IBC
- **Source page:** https://caseease.in/cases/ibc/nclat-new-delhi/ca-kannan-tiruvengadam-rp-of-brg-iron-steel-co-pvt-ltd-vs-deputy-commissioner-sp-889bec43

## Summary

### Background

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.

## Facts

The appellant, CA Kannan Tiruvengadam, acting as the Resolution Professional for BRG Iron & Steel Co. Pvt. Ltd., filed an appeal against an order issued by the Adjudicating Authority (National Company Law Tribunal), Kolkata Bench, Kolkata. The impugned order, dated July 2, 2019, involved the issuance of notice to the Commissioner (Customs) and addressed an application for interim relief.

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## Issues and analysis

### Issue 1: Whether the National Company Law Appellate Tribunal should express an opinion on the interim relief…

**Ratio:** The NCLAT held that when an application for interim relief is pending before the…

**Reasoning:** The NCLAT reasoned that the matter of 'interim relief' was still pending before the…

**Interpretation:** The NCLAT interpreted its role as an appellate body to mean that it should not…

**Application:** Applying this principle, the NCLAT refrained from ruling on the Resolution…

## Parties

- **Judges:** S.J. Mukhop…; A.I.S. C…; +1 more
- **Advocates:** Abhijeet…; Rishav Ba…; +7 more

## Timeline

- **July 2, 2019 — NCLT Interi…**: The Adjudicating Authority (NCLT, Kolkata Bench) issued an interim order, including the…
- **July 8, 2019 — NCLAT Appea…**: The Resolution Professional filed an appeal against the NCLT's interim order dated July…

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