In my opinion SG is wrong. SG does not take control over "fiel transfers" traffic only, wich is FTP and FTP-DATA, going and coming from VL43 and VL367, see my config. Please your comments.
R1:
ip access-list extended VL43-367
permit tcp 139.1.0.0 0.0.0.255 204.12.1.0 0.0.0.255 eq ftp
permit tcp 139.1.0.0 0.0.0.255 204.12.1.0 0.0.0.255 eq ftp-data
permit tcp 139.1.0.0 0.0.0.255 eq ftp 204.12.1.0 0.0.0.255
permit tcp 139.1.0.0 0.0.0.255 eq ftp-data 204.12.1.0 0.0.0.255
route-map PBR permit 10
match ip add VL43-367
match lenght 1251 1500
set interface Serial1/3
int fa0/0
ip policy route-map PBR
-----------------------------------------
R5:
ip access-list extended VL43-367
permit tcp 204.12.1.0 0.0.0.255 139.1.1.0 0.0.0.255 eq ftp
permit tcp 204.12.1.0 0.0.0.255 139.1.1.0 0.0.0.255 eq ftp-data
permit tcp 204.12.1.0 0.0.0.255 eq ftp 139.1.0.0 0.0.0.255
permit tcp 204.12.1.0 0.0.0.255 eq ftp-data 139.1.0.0 0.0.0.255
route-map PBR permit 10
match ip add VL43-367
match lenght 1251 1500
set interface Serial1/0.502
!