M/S Saudi Arabian Airlines vs Union Of India

M/S Saudi Arabian Airlines vs Union Of India on 1 September, 2026 2026 INSC 933 REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 1052 OF 2013 M/S. SAUDI ARABIAN AIRLINES APPELLANT(S) VERSUS UNION OF INDIA & ORS. RESPONDENT(S) JUDGMENT UJJAL BHUYAN, J. Appellant has preferred this appeal being aggrieved by the judgment and order dated 09.08.2010 passed by the High Court of Judicature at Bombay (briefly ‘the High Court’ hereinafter) in Writ Petition No. 3269 of 2004 (M/s. Saudi Arabian Airlines Vs. Union of India) alongwith three other writ petitions. 2. By the aforesaid judgment and order dated Signature Not Verified Digitally signed by ABHINAV KUMAR Date: 2026.09.01 09.08.2010 (impugned judgment and order), the High 16:43:52 IST Reason: Court has dismissed the writ petition filed by the appellant seeking the following reliefs: (a) to declare the provisions of Section 38(3) of Chapter V of the Finance Act, 1979, as amended by the Finance Act, 1994, as unconstitutional and ultravires Article 14 of the Constitution of India; (b) to issue a writ of certiorari or a writ in the nature of certiorari or any other appropriate writ, order or direction, calling for the papers and proceedings pertaining to the passing of the orders dated 8th August 2001, 9th January, 2003 and 29th October, 2004 and after going into the legality, validity and propriety thereof, to quash and/or set aside the said orders; (c) to issue a writ of mandamus or a writ in the nature of mandamus or any other a…