JUDGMENT ; 1. W.P. (C) Nos. 5347/80 & 1052/81 : The prayer in these Writ Petitions is to issue an appropriate writ, order or direction declaring that the petitioner is entitled to exemption in the matter of customs duty in the same terms in which exemption was granted to the M.M.T.C. by the Central Government vide Notification F. No. 355/160/79-Cus.-I, dated 22nd September, 1980. The petitioners' case is that they imported certain quantity of aluminium in the year 1980. At about the same time, M.M.T.C. also imported a large quantity of aluminium. In respect of aluminium imported by M.M.T.C., namely 46,774 tonnes, an exemption was granted under the aforesaid notification issued under Section 25(2) of the Customs Act, with respect to the additional duty. The exemption is a total one but confined to the particular consignment of 44,775 tonnes. The petitioner complains of discrimination and says that the exemption granted to M.M.T.C. must also be extended to him. 2. We are not satisfied that the petitioner can legitimately complain of discrimination. The notification recites reasons for granting the exemption in favour of M.M.T.C. It is not possible for us to say that the said reasons are irrelevant. If so, we cannot say that the notification brings about any discrimination. The preference in favour of STC/MMTC has been expressly upheld by this Court in more than one decision namely M. Jhangir Bhatusha & Ors. v. Union of India & Ors. - 1989 Supp. (2) S.C.C. 201, a decision of the Constitution Bench, as well as in Shah Devchand & Company and Anr. etc. v. Union of India and Anr. - 1991 Supp. (2) S.C.C. 86. The Writ Petitions accordingly fail and are dismissed. W.P. (C) Nos. 327/81, 6811/82, 15220-22, 15853/84, 5477/80, 6812/82, 1426/83, 15458/84, 15459/84, 15460/84, 3334/83 3. Having regard to the decisions of this Court in M. Jhangir Bhatusha & Ors. v. Union of India & Ors. - 1989 Supp. (2) SCC 201 and Shah Devchand & Co. and Anr. etc. v. Union of India and Anr. 1991 Supp. (2) SCC 86, which have been followed by us in Writ Petitions 5347/80 and 1052/81, these Writ Petitions too fail and are accordingly dismissed. It is obvious that the respondents - States shall be entitled to encash the bank guarantees, which have been furnished in accordance with the interim orders made by this Court in all these Writ petitions.