IN THE HIGH COURT OF BOMBAY AT GOA MISC.CIVIL APPLICATION NO. 410 OF 2008 IN STAMP NUMBER MAIN NO. 1402 OF 2008 THE COMMISSIONER OF CUSTOMS ... Applicant Versus SAGAR AUTO WORKS ... Respondent Mr. G. Teles, Advocate holding for Mr. C. A. Ferreira, Assistant Solicitor General for the applicants. Coram:- B. P. DHARMADHIKARI & U. D. SALVI, JJ. Date:- 22nd June, 2009 P.C. The appeal is filed under section 130 of the Customs Act and vide M.C.A, the prayer is to condone the delay of 184 days for filing it. This Court has in similar matter M.C.A.44/2009 taken a view that said power is not available to this Court by relying upon the judgment of the Apex Court in the case of Commissioner of Customs and Central Excise v. Hongo India (P) Ltd. Though Mr. Ferreira for the Department is absent, we dispose of the appeal as not maintainable. In view of the above order, Stamp number main No.1402 of 2008 does not survive. B. P. DHARMADHIKARI, J. U. D. SALVI, J. lh/.