https://www.taxtmi.com/caselaws?id=73833 An appeal against an Assistant Collector's order lay to the Appellate Collector, not to the Board, and no appellate or revisional competence existed before the Board on the facts stated, so the appeals were incompetent. On the forum question, the Tribunal could nonetheless transmit papers to the jurisdictional Collector (Appeals) rather than return them, because the statute and rules did not expressly bar such course and the Supreme Court had treated transfer to the proper authority, subject to limitation, as permissible guidance. The result was that the wrong-forum filing did not become maintainable, but the appeal papers could be made over to the competent appellate authority for action according to law. en-us Fri, 14 Aug 1987 00:00:00 +0530 Fri, 03 Jun 2011 18:08:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73833 An appeal against an Assistant Collector's order lay to the Appellate Collector, not to the Board, and no appellate or revisional competence existed before the Board on the facts stated, so the appeals were incompetent. On the forum question, the Tribunal could nonetheless transmit papers to the jurisdictional Collector (Appeals) rather than return them, because the statute and rules did not expressly bar such course and the Supreme Court had treated transfer to the proper authority, subject to limitation, as permissible guidance. The result was that the wrong-forum filing did not become maintainable, but the appeal papers could be made over to the competent appellate authority for action according to law. Case-Laws Customs Fri, 14 Aug 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73833