foreach ($_POST ["data"] as $id => $subs) {

            foreach ($subs as $key=>$sub) {

                $subcategory = $sub;

                if($subs['id']=="$subcategory"){
                    echo $sql = " insert into x(kodLebuhraya,kodSeksyen) values ('".$subs['id']."','".$sub."')";echo "<br>";
                }else{
                    //echo "hi2";
                    echo $sql = " insert into x(kodLebuhraya,kodSeksyen) values ('".$subs['id']."','".$sub."')";echo "<br>";
                }

            }

        }

<label>Set One</label>
<input class="location" type="text" name="data[location][]" value=""/>
<input class="shipval" type="text" name="data[shipval][]" value=""/>
<label>Set Two</label>
<input class="location" type="text" name="data[location][]" value=""/>
<input class="shipval" type="text" name="data[shipval][]" value=""/>
<label>Set Three</label>
<input class="location" type="text" name="data[location][]" value=""/>
<input class="shipval" type="text" name="data[shipval][]" value=""/>

foreach ($_POST['data']['location'] as $key => $location) {
        $shipVal = $_POST['data']['shipval'][$key];

        //now you have a pair of $location and $shipVal
        echo $location.' : '.$shipVal.'<hr>';

    }

$sql = "INSERT INTO  x(`kodLebuhraya`,`kodSeksyen`) VALUES ('%s','%s')" ;
printf($sql,mysqli_real_escape_string($_POST['data'][0]),mysqli_real_escape_string($_POST['data'][1]['id']));

INSERT INTO x(`kodLebuhraya`,`kodSeksyen`) VALUES ('A','B')

<form method="POST">
    A : <input id="location" type="text" name="data[]" value="" />
    B : <input id="shipval" type="text" name="data[][id]" value="" />
    <input  id="shipval" type="submit" name="submit" value="Submit" />
</form>