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2015 (5) TMI 328 - AT - CustomsDoctrine of merger - Earlier Supreme Court dismissed appeal as non maintainable - Whether Tribunal has jurisdiction to decided appeal on merit - Held that:- Inview of Apex Court decision in Kunhayammed and Others Vs. State of Kerala and Another [2000 (7) TMI 67 - SUPREME Court], Once leave to appeal has been granted and appellate jurisdiction of Supreme Court has been invoked the order passed in appeal would attract the doctrine of merger; the order may be of reversal, modification or merely affirmation - In view of the above ruling of the apex Court, the jurisdiction of this Tribunal to entertain the review application on its merits is eclipsed in view of merger - Decided against assessee.
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