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2009 (1) TMI 264 - AT - CustomsFiling of an Appeal - wrong jurisdiction - period of limitation - held that - time spent before the wrong forum should not be taken into consideration while calculating the limitation. In the present case the counsel has admitted the mistake on the part of their office in dispatching the appeal to wrong forum for which the assessee should not be made to suffer. We also note that the appellants have been pursuing the case at each level and there can be no reasons or motive for them not to challenge the order well in time. In fact it was the duty of Commissioner of Customs Kandla to transfer the papers to the appropriate office, on receipt of the same - the appeal papers having been received by the Commissioner's office in time, though received by Commissioner (Appeals) subsequently, have to be held as having been filed within time.
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