https://www.taxtmi.com/caselaws?id=210827 The High Court ruled that the Tribunal had no jurisdiction to restore appeals after orders had merged with the High Court's final order, invoking the doctrine of merger. The Court set aside the Tribunal's decision, favoring the revenue. The legality of the impugned order in light of the Customs Act, 1962 provisions was questioned, and the Court determined that the Tribunal acted beyond its powers. The High Court's detailed analysis concluded that the Tribunal was functus officio once orders merged, leading to the restoration of appeals being disallowed. en-us Tue, 27 Sep 2011 00:00:00 +0530 Thu, 17 Jan 2013 11:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210827 The High Court ruled that the Tribunal had no jurisdiction to restore appeals after orders had merged with the High Court's final order, invoking the doctrine of merger. The Court set aside the Tribunal's decision, favoring the revenue. The legality of the impugned order in light of the Customs Act, 1962 provisions was questioned, and the Court determined that the Tribunal acted beyond its powers. The High Court's detailed analysis concluded that the Tribunal was functus officio once orders merged, leading to the restoration of appeals being disallowed. Case-Laws Customs Tue, 27 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210827