Ajay Kumar Mittal, J.

1. The petitioner through the present petition filed under Articles 226/227 of the Constitution of India prays for declaring instructions dated 3.1.2017, Annexure P.2 as ultra vires Article 14 of the Constitution of India as well as the judgments of this Court in Rajinder Arora vs. Union of India, 2016 (339) ELT 370 read with judgment of the Apex Court in Commissioner of Customs vs. Sayed Ali, 2011 (265) ELT 17. Further prayer has been made to prohibit respondent No.2 - Commissioner of Customs (Preventive) from proceeding under the show cause notice dated 23.4.2010, Annexure P.4 issued to the petitioner.

2. A few facts relevant for the decision of the controversy involved as narrated in the petition may be noticed. The petitioner is a company incorporated under the Companies Act, 1956 having its registered office at Pirojshanagar, Vikhroli, Mumbai. During the period from 2005 to 2008, the petitioner purchased 3,23,005 air conditioners (imported and indigenous). Out of these, the petitioner had directly imported 2,37,763 air conditioners from China and 11,712 air conditioners from Sri Lanka. However, 1657 air conditioners were purchased by the petitione