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High Court dismisses appeal for restoration; appellant avoided complying with predeposit order and duty liability. Doctrine of merger considered.

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....Restoration of appeal - Doctrine of merger - all efforts were made by the appellant to see that he does not comply with the order of predeposit and/or confirmed the duty liability - petition dismissed - HC....

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High Court dismisses appeal for restoration; appellant avoided complying with predeposit order and duty liability. Doctrine of merger considered.