Supreme Court dismisses Revenue's appeal; Tribunal's decision stands under 'Doctrine of Merger.' High Court criticizes compliance issues.

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....When the Hon’ble Supreme Court had rejected the appeal of the Revenue, the order of the Tribunal, which was in favour of the importer, merges with the order of the Hon’ble Supreme Court, under the principle of ‘Doctrine of Merger’ - This Court expresses its disappointment on the conduct of the concerned authorities in having scant respect towards the orders of the Hon’ble Supreme Court - HC....