1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICITON CUSTOMS APPEAL NO.41 OF 2007 The Commissioner of Customs .. Appellant. Versus M/s.Finoram Sheets Ltd. .. Respondent. Mr.A.S. Rao, Mr.H.P. Chaturvedi with Ms.Bharucha for the appellant. Mr.Vikram Nankani with Ms.Aarti Sathe for the respondent. CORAM : F.I. REBELLO & J.P. DEVADHAR, JJ. DATED : 12TH OCTOBER, 2007. P.C. : 1. Heard learned counsel for the appellant and the respondent. 2. Considering the terminology used in Section 139C and as the matter pertains to rate of duty, the appeal as filed before this Court is not maintainable. It will be open to the appellants to take appropriate steps in law, which they are entitled to. 3. With the aforesaid observations, the appeal is disposed of. (F.I. REBELLO, J.) 2 (J.P. DEVADHAR, J.)