Merger doctrine and territorial jurisdiction bar writ relief against the original customs order after appellate dismissal outside the High Court's reach.

Once an appeal against an original customs order is disposed of by an appellate authority, the appellate order becomes the operative order in law, whether it reverses, modifies or confirms the original decision. The original order merges into the appellate order. If that appellate authority lies outside the High Court's territorial jurisdiction, the High Court cannot indirectly invalidate the appellate order by issuing a writ against the original customs authority alone. On that basis, the writ petition was held not maintainable and the High Court's order was set aside.

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Issues: Whether, when an order of the original customs authority is taken in appeal to an appellate authority situated outside the High Court's territorial jurisdiction and the appeal is merely dismissed, the High Court can still issue a writ under Article 226 against the original authority.

Analysis: The appeal had been carried from the Collector of Customs to the Central Board of Revenue, and the appellate order merely confirmed the original order without modification. The Court held that once an appeal is disposed of, the appellate order becomes the operative order in law, whether it reverses, modifies, or confirms the original decision. On that principle, the original order merges in the appellate order. Where the appellate authority is beyond the High Court's territorial jurisdiction, the High Court cannot indirectly set aside the appellate order by issuing a writ against the original authority. The distinction between reversal, modification, and confirmation was rejected for purposes of merger and territorial jurisdiction.

Conclusion: The High Court had no jurisdiction to issue a writ against the Collector of Customs after the dismissal of the appeal by the Central Board of Revenue outside its territorial jurisdiction.

Final Conclusion: The writ petition was not maintainable in the High Court, and the appellant succeeded in having the High Court's order set aside.

Ratio Decidendi: Where an appeal from an original order is disposed of by an appellate authority outside the High Court's territorial jurisdiction, the original order merges in the appellate order, and the High Court cannot issue a writ against the original authority alone to defeat the appellate order.

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