https://www.taxtmi.com/caselaws?id=159706 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. en-us Mon, 30 Apr 1962 00:00:00 +0530 Mon, 19 Sep 2016 12:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159706 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. Case-Laws Customs Mon, 30 Apr 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159706