Collector Of Customs, Calcutta vs East India Commercial Co. Ltd on 30 April, 1962
7. It is now well settled that if once an order of an original authority is taken up in
appeal to the appellate authority it is the order of the appellate authority which is the operative order after the appeal is disposed of, whether the appeal reverses, modifies or confirms the order of the original authority by dismissing the appeal: see Collector of Customs, Calcutta v. East India Commercial Co. Ltd. Calcutta, AIR 1963 SC 1124. And, in our opinion, there is no difference whether the appeal is dismissed after notice or without notice, provided always that the dismissal is on merits.