Supreme Court · 2026 INSC 933 · Decided 1 September 2026
M/S Saudi Arabian Airlines v. Union of India and ORS.
- Court
- Supreme Court of India
- Citation
- 2026 INSC 933 · [2026] 9 S.C.R. 280
- Case number
- CIVIL APPEAL No. 1052/2013
- Decided
- 1 September 2026
- Bench
- UJJAL BHUYAN, J.B. PARDIWALA (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Matter pertains to correctness of the order imposing penalty on the carrier u/s.38(3) of the Finance Act, 1979 for delayed payment of Foreign Travel Tax-FTT into the Government treasury; and as to whether a litigant can be worse off by approaching the appellate forum as or by approaching a court of law. Finance Act, 1979 - s.38(3), (4) - Foreign Travel Tax Rules, 1979 - Imposition of penalty - Delay in deposit of Foreign Travel Tax-FTT by the carrier - Appellant-Airlines, collected FTT from passengers going abroad
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