https://www.taxtmi.com/caselaws?id=42228 A customs exemption granted in public interest under Section 25(2) of the Customs Act, 1962, to address aluminium shortage and support price stabilisation was held not to offend Article 14. The Court found that private importers and MMTC were not similarly situated for the purpose of the notification, because the exemption was designed to facilitate imports through a government trading corporation for market supply management. Differential treatment based on the nature and purpose of the import was therefore a reasonable classification, and the challenge alleging hostile discrimination failed. The exemption in favour of MMTC was upheld as valid. en-us Mon, 29 Jun 1987 00:00:00 +0530 Wed, 09 Jun 2010 18:58:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42228 A customs exemption granted in public interest under Section 25(2) of the Customs Act, 1962, to address aluminium shortage and support price stabilisation was held not to offend Article 14. The Court found that private importers and MMTC were not similarly situated for the purpose of the notification, because the exemption was designed to facilitate imports through a government trading corporation for market supply management. Differential treatment based on the nature and purpose of the import was therefore a reasonable classification, and the challenge alleging hostile discrimination failed. The exemption in favour of MMTC was upheld as valid. Case-Laws Customs Mon, 29 Jun 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42228