https://www.taxtmi.com/caselaws?id=44856 The customs exemption issued under Section 25(2) was upheld as being based on stated reasons for extending relief to M.M.T.C., and those reasons were not shown to be irrelevant or extraneous. The petitioners could not claim the same exemption merely because they imported aluminium around the same time, since the differential treatment had a discernible basis and was not unconstitutional discrimination. The earlier approval of preferential treatment in favour of STC/MMTC was treated as governing the challenge, so the petitioners had no enforceable right to extension of the exemption. en-us Wed, 18 Aug 1993 00:00:00 +0530 Mon, 05 Jul 2010 11:57:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44856 The customs exemption issued under Section 25(2) was upheld as being based on stated reasons for extending relief to M.M.T.C., and those reasons were not shown to be irrelevant or extraneous. The petitioners could not claim the same exemption merely because they imported aluminium around the same time, since the differential treatment had a discernible basis and was not unconstitutional discrimination. The earlier approval of preferential treatment in favour of STC/MMTC was treated as governing the challenge, so the petitioners had no enforceable right to extension of the exemption. Case-Laws Customs Wed, 18 Aug 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44856