PIONEER TRADERS AND OTHERS vs CHIEF CONTROLLER OF IMPORTS ANDEXPORTS PONDICHERRY

The Supreme Court held that the petitions under Article 32 for enforcement of fundamental rights under Article 19(1)(f) must fail, as the decision in Smt. Ujjambai v. The State of Uttar Pradesh applied to the case at hand. The Court clarified that the issues raised in Ujjambai's case were not addressed in Messrs Universal Imports Agency, thus the petitioners could not escape the implications of Ujjambai's ruling regarding the jurisdiction of tax authorities. The observations in Ujjambai's case concerning Universal Imports Agency were deemed per incuriam.