1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO.2840 OF 2005 Union of India .. Petitioner. V/s. Riyazuddin Kureshi & 2 Ors. .. Respondents. Mr.S.S. Pakale for the petitioner. Mr.Vikram Nankani i/b. Mr.Naresh Thacker for the respondents. CORAM : DR.S. RADHAKRISHNAN & CORAM : DR.S. RADHAKRISHNAN & CORAM : DR.S. RADHAKRISHNAN & J.P. DEVADHAR, JJ. J.P. DEVADHAR, JJ. J.P. DEVADHAR, JJ. DATED : 12TH JANUARY, 2006. DATED : 12TH JANUARY, 2006. DATED : 12TH JANUARY, 2006. P.C. : Heard the learned counsel for the petitioner and the respondents. 2. In this petition, the petitioner is challenging the order dated 25th February, 2005. We have perused the order of the Settlement Commission. The Settlement Commission has considered all the aspects regarding the dispute of the valuation adopted by the revenue. The detailed valuation given by the respondents has not been even countered by the revenue specifically inspite of giving them various opportunities. 3. Undisputedly the petitioner has already paid 2 the customs duty of Rs.8,18,064/-. The learned counsel for the petitioner states that the petitioner had paid nearly Rs.35 lakhs towards differential duty by way of deposit as per the order passed by this Court earlier. 4. We have perused the order and the reasons. We do not find any error or illegality in the same. The petition accordingly, stands dismissed with no order as to costs. (DR.S. RADHAKRISHNAN, J.) (J.P. DEVADHAR, J.)