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Issues: Whether the customs exemption granted to MMTC for import of aluminium ingots and rods, while denied to the petitioners, amounted to hostile discrimination and violation of Article 14 of the Constitution of India.
Analysis: The exemption notification was issued under the power conferred by Section 25(2) of the Customs Act, 1962 in public interest, having regard to the shortage of aluminium in the country and the need to import the commodity for distribution at a reasonable price. The Court found that the petitioners and MMTC were not similarly situated for the purpose of the notification, because the object of the exemption was to facilitate imports through MMTC to meet a market shortage and stabilise prices. In that setting, differential treatment based on the nature and purpose of the import did not amount to an unreasonable classification or hostile discrimination.
Conclusion: The challenge under Article 14 failed and the exemption in favour of MMTC was upheld as valid.
Ratio Decidendi: A customs exemption granted in public interest to meet a market shortage and stabilise prices does not violate Article 14 merely because it is limited to a government trading corporation and denied to private importers, where the objects and situations are not .
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