https://www.taxtmi.com/caselaws?id=176038 The Bombay High Court ruled that it has territorial jurisdiction over the application under Section 130A of the Customs Act. The court held that the application is maintainable before it. However, the court found that the issues involved relate to the value of goods for assessment purposes, making the application not maintainable before the High Court. As a result, the application was dismissed with no order as to costs. en-us Thu, 15 Feb 2007 00:00:00 +0530 Fri, 11 Dec 2015 11:01:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176038 The Bombay High Court ruled that it has territorial jurisdiction over the application under Section 130A of the Customs Act. The court held that the application is maintainable before it. However, the court found that the issues involved relate to the value of goods for assessment purposes, making the application not maintainable before the High Court. As a result, the application was dismissed with no order as to costs. Case-Laws Customs Thu, 15 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176038