1 mgj IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION Customs Appeal No.19 of 2005 The Commissioner of Customs (Import) ..Appellant vs. M/s J.K.Imports ..Respondents Mr.P.S.Jetly with Mr.R.B.Pardeshi for appellant. None for respondents. CORAM: V.C.DAGA AND K.K.TATED JJ 19th January,2010 P.C. 1 Heard Mr.Jetly, the learned Counsel appearing for the Appellant-Revenue. None appears for the respondents. Perused appeal. 2 Having heard the learned Counsel for the Revenue and having gone through the factual matrix in the backdrop of the impugned order, appeal involves the question relating to determination of rate of duty of the custom and value of goods for the purpose 2 of assessment. Under these circumstances, the appeal would not lie to the High Court. The appeal is, therefore, dismissed keeping all contentions open for being raised in the appropriate forum. (K.K.TATED J.) (V.C.DAGA J.)