P.S.E.B. v. M/S Sachdeva
! "#$% &'( *(+ " ' ,,'' -(
.
/0
''
1( / %
,
! "#$% &'( *(+ " ' ,,'' -(
/2 3#4( /0
,
"(
( 5#(( 1/ / 0
6 %/ ( 78 5#,+ 0
( 2 /4 /$+ 0 ,
6 %/
"( (( ''
, : 1#'( ,,'
"#$% &'( *(+ " '
;
# 8 <
;
# 8 < 7:
4()
$# (
,( ,,''"#$% &'( *( ( :(2 (( 8!
:(2 (( 8!
''
,(4
,'
: ,'
,
,(
.
/0
''( 1( / %+ 7/
( 4( ( /2 3#4( /0
;/4 =' */
( 44 < <!
(
0#( ,' .( ,
,( ,,''. :
(( ( :(2 (( ' 8!
! > 7:
%( ;
,,'
8<> ;
,,'
8< ,( ,,'' "#$% &'( *(+ " ' %(
44
,# /
%/
/# ''
#
/
') ,
/ / "#$% &'( *( @ 4,A
/( :
'1'
0'
#/(
4 11( 0 1
4+
,( : 1#'( ,,'
=( # '
%/
#%4 44 (0
/( , 4( (0
(4 %2
#%4
/ 2
(
>
"#$% &'( *(
*#
( (((
@/ A :/(
/
+
/ (,'
"#$% &'( *(
;# *#
( (((
@/ A /
(
#(/(
#%4 ('0
,(0
,(#(
, ) 4, (''
#/( :/ :
(B# ( 0
!
( C#(
* ,,
#(/(
#%4
4#/ '
!+ / 10( ,(#(
( ;#(
#%4 0 1' */
'
(,(
!"# $%% :/ / /
( 2
(
0 (4')
( ('0
/ ( !
/#
#%4
#() 1/
2 :)
#'
4( ;#( =( # '
, ,'
#%4 ( / ((') (
,'
(
4( ( #
#(/(
0
'# !
'1 C#(
*
(+ /
%( :#' @ 4,A D:0(+ /
(
#'
,# ! 7/
/( '( # '
,(
,(# ,,( %2 < 7/ /+ ' (') #, '( 1' E#1
#,( 4 ((
/'
@ 4,A 1(#
/# ) '1'
0'
#/( ) 7/ ,( 0 ,( ,
(,(# %':
!"#$ $%&
''(
) *+ , - - .
%
'/ '0 +
+
/
/ /
+ 2
3 % 4+
"&' ( )' 05& / !
2 1
2
+
+
/
2
6 7 % 7 , 7+
7
+ +
2 2
+
+
/
2
#7
1 , 7+
2
+
/ 3
/ / * / 9
+ 2 2
1 7 7+
& *
& ! + * ,+) ( ) &-
& & & ( #'
#((
&##
,
% % *,
&/
- - /
/
: 6
$% - ;:( ; <
/1 + 1
7
7
1/ +
2 %
&
/ 1
#
7 7
< + / =
,#
,(
)( <
+
( '0 ,(
(,(# %':
&.>$#?<>? '# ( .$/ 0 12*
' 0 + ( + + +'3)
# +-( !
& &'
2
%
2
+ @3A 2 : 2
@A# ;!@$ 2 ;!ABC
/ 7 + 4'3)
"&' (5'
(' /6
7 2 D88888 "' .'
+
2 2
+22
+
E !
'#
( 5+#5 & '
7 2 # 8
F9
& / "0 7 ' (8 9'
) ((
@A
2
%
7 @A
+
%
E
@1A
2 + / 7
22 ( !
& ((
5+# 5 & '
+ &
&:;
@A
@A6 2/
@A6 2# 22
@1A6 2#
@1A
//
@1A
@1A8 1 /
": # '
! <'
;= >
&' ) ( ! + # * "&' 1 888888=
( C#(
* /
( :/
' ,(#
:#'
/:
/) ,
#,(
('
( (( ! (0(+ ,(#( / 10(
,( (
#
%/' *(
,(0
!
( C#(
* 7/
( 4#/ '
!
,,( (4 ,( 0 ,( ;#(+ ('0 ,( /
(,(# %0
( ':
#() 1/ /#
#) $# #,
!
1/
,(
( (#'')
( ('0
': 6
+ # '#(
( ('0 1/ /0 # $# /
2 :) 7/
4,#1
#(
(4
''1'
,(0(
,
/# 2
( ('0 3,
:
%0
(#4 %/ 1#'( ,,'
( ,(') '': 44 ,
(4 %2 (
( 4(
( ':
;
,,'
<> < ( /
C, # ')
,
%' >
4 '(
, 4(
4 %
%(
:''
4(
:#' , %/ ,(
(
''
,'
( 0 '%' /4 %/
:#'
(
( ': ''
,
''#
,,'
)+
/''
,
:
%0 (( !"!
%
#$%&$%'()%*+,-./'%*(0-%12 %(/0 #$%&$%''%)0'&*34%2 %(/0