LAWS(SC)-2026-9-1

M/S. SAUDI ARABIAN AIRLINES Vs. UNION OF INDIA

Decided On September 01, 2026
M/S. Saudi Arabian Airlines Appellant
V/S
UNION OF INDIA Respondents

JUDGEMENT

(1.) Appellant has preferred this appeal being aggrieved by the judgment and order dtd. 9/8/2010 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 dtd. 9/8/2010 (impugned judgment and order), the High Court has dismissed the writ petition filed by the appellant seeking the following reliefs:

(3.) The matter relates to imposition of penalty under Sec. 38(3) of the Finance Act, 1979 (briefly 'The Finance Act ' hereinafter) for delayed payment of Foreign Travel Tax ( 'FTT ' for short) into the Government treasury.