1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CUSTOM APPLICATION NO. 2 OF 2004 The Commissioner of Customs(Import) ..Applicant. V/s. M/s.Pasupati Traders. ..Respondent. Mr.P.S.Jetly with Mr.Rohit Pardeshi for Applicant. None for Respondent. CORAM : F.I. REBELLO & A.M. KHANWILKAR, JJ. DATED : OCTOBER 7, 2009 P.C. : 1. From paragraph-8 of the order, it is clear that this matter pertains to valuation. As per Section 130 A(1) of the Act, this Court has no jurisdiction to entertain this Application. Hence, dismissed. It will be open to the Commissioner to pursue such other remedy in accordance with law. Application disposed of accordingly. (A.M. KHANWILKAR,J.) (F.I. REBELLO,J.)