COLLECTOR OF CUSTOMS, CALCUTTA vs EAST INDIA COMMERCIAL CO. LTD.

The Supreme Court held that the order of the Collector of Customs merged into that of the Central Board of Revenue upon the dismissal of the respondent's appeal, thus precluding the issuance of a writ against the Collector. The Court clarified that the appellate order, whether it confirms, modifies, or reverses the original order, is the operative order post-appeal. Since the Central Board of Revenue was outside the territorial jurisdiction of the High Court, the High Court could not issue a writ against the Collector, who was within its jurisdiction. The judgment overruled Barkatali v. Custodian General of Evacuee Property, A.I.R. 1954 Raj. 214.