Forum for valuation appeals must be chosen correctly to prevent jurisdictional dismissal and limitation bar. Appeals on the rate of duty or value of goods must be filed in the Supreme Court where statutorily required; filing in High Courts has produced jurisdictional dismissals and subsequent limitation-barred dismissals. Commissioners must examine the dispute carefully, secure Chief Commissioner concurrence on forum selection, and ensure field formations file appeals in the correct forum to prevent loss through incorrect forum or limitation.