SAS IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION CUSTOMS APPEAL NO.64 OF 2007 CUSTOMS APPEAL NO.64 OF 2007 CUSTOMS APPEAL NO.64 OF 2007 The Commissioner of Customs (P) ..Appellant. V/s. Milton Exports Ltd. ..Respondent. Mr.Y.R.Mishra with D.A.Dubey & H.P.Chaturvedi for appellant. Mr.Prakash Shah i/b.PDS Legal for respondent. CORAM : F.I.REBELLO AND CORAM : F.I.REBELLO AND CORAM : F.I.REBELLO AND J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. DATED : 1ST NOVEMBER, 2007. DATED : 1ST NOVEMBER, 2007. DATED : 1ST NOVEMBER, 2007. P.C. :- P.C. :- P.C. :- The substantial issue pertains to the valuation though there are other incidental issues. Considering the above, in our opinion, this Court would have no jurisdiction. It would be open to the appellant to prefer an appeal to the Supreme Court. Hence appeal disposed of accordingly. (F.I.REBELLO, J.) (F.I.REBELLO, J.) (F.I.REBELLO, J.) (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.)