Collector Of Customs, Calcutta vs East India Commercial Co. Ltd on 30 April, 1962
In Collector of Customs v. East India Commercial Co. Ltd., (AIR 1963 SC 1124) it was observed that "the appellate order is the operative order after the appeal is disposed of, which is the basis of the rule that the decree of the lower court merges in the decree of the appellate court and on the same principle it would not be incorrect to say that the order of the original authority is merged in the order of the appellate authority whatsoever its decision--whether of reversal or modification or mere confirmation." Thus the original decree having been merged in the appellate decree, the limitation was to be counted from the date of the appellate decree and the execution was thus within limitation. Thus no error has been committed by the court below which has decided the question of limitation. The appeal has got no force and is dismissed with costs.