TMI Blog2007 (5) TMI 498X X X X Extracts X X X X X X X X Extracts X X X X ..... Customs ought to have immediately remitted the papers to Commissioner (Appeals) which would have saved the time. The filing before the Commissioner of Customs is to be held as proper filing - matter remanded to the Commissioner (Appeals). - C/230/2007 - 620/2007 - Dated:- 18-5-2007 - Dr. S.L. Peeran, Shri T.K. Jayaraman, JJ. REPRESENTED BY : Shri Prakash Shah, Advocate, for the Appellant. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to have transferred the appeal paper to Commissioner (appeals) and if this had been done, the appeal is deemed to have been filed within time. In identical situation, the Gujarat High court in the case of Heubach Colour Pvt Ltd., v. UOI [2005 (183) E.L.T. 417] has taken a view that the Commissioner of Customs ought to have sent the paper to the Commissioner (Appeals) office. If this had been done ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , however, it had been filed before the wrong forum and that forum is Commissioner of Customs, who ought to have delivered the papers to the Commissioner (appeals) within time. 4. We have heard both sides. Without going into the merits of the matter, we proceed to decide this mater on the basis of Gujarat High Court as the facts are identical. The Commissioner of Customs office had committed a m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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