https://www.taxtmi.com/caselaws?id=82997 A subordinate customs appellate authority cannot reopen or nullify a final Tribunal order in the same matter, because once the Tribunal's decision has attained finality the doctrine of merger bars a contrary later order; the earlier final order was therefore implemented and the opposite view rejected. Damaged imported goods were also held entitled to abatement of duty where the evidence supported a reasonable 30% reduction in assessable value under Section 22 of the Customs Act, and no fresh material displaced that finding; the abatement claim was allowed. en-us Fri, 04 Jun 1993 00:00:00 +0530 Fri, 08 Jul 2011 17:55:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82997 A subordinate customs appellate authority cannot reopen or nullify a final Tribunal order in the same matter, because once the Tribunal's decision has attained finality the doctrine of merger bars a contrary later order; the earlier final order was therefore implemented and the opposite view rejected. Damaged imported goods were also held entitled to abatement of duty where the evidence supported a reasonable 30% reduction in assessable value under Section 22 of the Customs Act, and no fresh material displaced that finding; the abatement claim was allowed. Case-Laws Customs Fri, 04 Jun 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82997