IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION CUSTOMS APPEAL NO.55 OF 2006 CUSTOMS APPEAL NO.55 OF 2006 CUSTOMS APPEAL NO.55 OF 2006 The Commissioner of Customs 41/A, Ice House, Opp.Wadia College Sassoon Road, Pune-01. .. Applicant V/s M/s.Veeji International .. Respondent Mr.P.S.Jetly for the Applicant. CORAM : DR.S.RADHAKRISHNAN CORAM : DR.S.RADHAKRISHNAN CORAM : DR.S.RADHAKRISHNAN & J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. DATE : 11th January, 2007. DATE : 11th January, 2007. DATE : 11th January, 2007. P.C.: P.C.: P.C.: 1. Heard the learned Counsel for the Applicant. Perused the order of the CESTAT dated 3rd January, 2006. Primarily the issue involved in the matter is with regard to the valuation and in view thereof, the Applicant ought to go to the Hon’ble Supreme Court under Section 130-E of the Customs Act. We are not inclined to interfere. Hence, the Application is dismissed with liberty to the Applicant to approach the Hon’ble Supreme Court. (J.P.DEVADHAR, J.) J.P.DEVADHAR, J.) J.P.DEVADHAR, J.) (DR.S.RADHAKRISHNAN,J.) (DR.S.RADHAKRISHNAN,J.) (DR.S.RADHAKRISHNAN,J.)