← Library
High Court of Punjab and HaryanaCRWP/951/2016dismissed

White Water Foods Pvt. Ltd. & ORS. v. Directorate Of Enforcement, Mumbai Zonal Office, Mumbai

2018-03-27Mr. Justice Harinder Singh Sidhu,Mr. Justice Jasgurpreet Singh Puri15 pages



       

 !"#"$%& '!()*+ ("



'  #, -."/"

 0'#

"

"$'# 1'#2# "'!

'

$'!/$ *&2/3 "  #4$ $

  +5

6' '!##'#, -."/"

 0'#

"

"$'# 1'#2# "'!

'

$'!/$ *&2/3 "  #4$ $

&%  7.&  8    7.&  8 8 

 

   !"

#$"%

 &'() 

   *+#$"%

(),)) - )./

)01& , 

 

 "

  

)) / 

(2 ))/ 

3&4 56 # 2



    56

 3&4  &)2

  4

56

'( 2 ( '",

 8



  !"#$"%   *+

#$"%

& )9 :&

#;

 <

 + #$"!) ='

  

 > ):4 <     

=  /   

 &    ?.   #"%    #$"7   7$ $ #$"7 





  &  "7 $"

#$"% 9 :&

7))  )(; 4 '

 

    (<& 4#$$# 

 ) )) 4  

     7++!  

   ( <& 4#$$#9  = =;

.

   !"#$"%  4 (  

23  +"% $@ #$"% / /

2) &32 ( 4 /  

 4 / '

  

   (<& 4 &2 .

23  +/  /

2( (4

& ) 2



 0&)> 4  

   )0) / 

 (  &32 

& ) 2

 



 4"* $@ #$"%   !"#$"%   

  &2

) &

)

 #

 = ( ) )( / 3& &32 ( 4  2& 

2 4        (



  /

&

) / 3&    &

) 

 2(

  A 

4 

/ 3&   



    :      3

 

  #$$$97;



###

4 

3& 

 )    :

4

)    +1)1'

/

 !'

/  

 2(   $+ $* #$"%

3& 

  '

  

4 1)1'

/  .   *+#$"% 2(   #!

$@ #$"%4  2)

  < &

)      

&2      4)(  2)    2

   2(    )       



    )   2

  )

<   &

)      

       

  

) &2)&

&   

 2(

!

#   44



&   4    

 '

      &2   0  )    &2   

  )   :4  <   /      )      4     &



&  &

4 

 ) &

 4

  '

  ,4

 

 2 )4&

!%$$ 

A 03  )4 ) / )     4 &2  7$ $ #$"7

 (> &44

   ):4 <  &2  4)( 

4 / & 0 2(

4  ?. ) &2 



4 

    



  /          '

  / &

/ &4 & ( )& 4   

4B2)  &   

     ( <& 4#$$# 

 

4/ & 0 2(    '

   &2        '

  &2

 &  

4



       

4     04    

4    '

 ) ) ) 2( 

    (  )      )  

  ,&4   -

82(

 

   (<& 4 )  /

%*&





 )(

2

&

 

    ) / /

4

  <

 +#$"!

 .

 

& 04B  )

 

"7 $"

#$"%

&

&   "7 $"

#$"%&

 &  "7 $"

#$"%9 :&

7;/



 &



 )&4

 ## $"

#$"%> :   "% $!

#$"% 

4 

     &  /      /&)4 (  "7 $"

#$"% 2  

 :

 

)  2) 

   A"!

$7 #$"*/ 

) 2





(),)) - ). 



) (23   

 )3&  

 

  &2  3&   

 ( & )

)(/ 82( 4    

 4 4    &

)

2  

:

#@ $7 #$"*  4 4&   



 )3& 

'62/$ # . & 

 ) &

)

  )( 4&  )03 / )   2  :4 /)4  )/   4)



&2  -  .) 

  "# $@ #$"7

4 ):4 <   4  &

) &2   

 ) 3&  & 

   ))/4

  ;   )   

       

  4 > 0&)><&C ;  

//

  (  

) <&/ 3&  C ;  )    :4    )     <&  /

   0 ) / ) )   )/ &     )

  2(  

 )      <&& (> (

)) )( /   /   &2   (

0  4&  /  <& 

 &

  (&/ 

 )3&   C ;    +# 

4 4 )) 

/   < 4 )&



 

 )3& C ;     +7 /&))(



;

)) 44 

    

( 4 .)&4  /&) 3&  : )(  



  3&   ;  '



> 

     

>



&  )



  C )( 4 > 0&)><&

  

 ) 3&   

)     

 

   3 9 & ;) 

) 

 )

  )/ 2

0 

   ) &

)

   )( 

  &2 )4

  &32 ( 4 

 )) 

4 

&  &2  

2&

 

)/



)  / )2 23  4  )  &2 )&4    82( 4      &

)    

 

:

 

          4  ( 

  

 4  ) (4 &

4 4&

 /  )(  )) 2

)  

( )      )  

  ,&4   -

 82( 

) &2 

&4 

&

 &  2

  &2   &

)

  &2  3&4 

4 43&  

    39 & ;

&  "7*  42) . &    ( 

  2

 :) 2( &

 &2

D& 3&4  /    2

 



        /       )   2(  

   

&2     ))     

 /

 2  &&) )(

?))(&

)

  (   

)

/ :

) (

  

2&

 

 )/

    &

  0 20   /

)    &

) )(



  /   '

 ) 

) &2C )( ( ) 9'

        

      (<& 4  ;   &2 82( 4 

 2

0/

  ?  &   

  

 &2)

      

)   "7 $"

#$"%2(/ 

/



 < ) +#$"!

 2 

44

&

 &

)

/ ))(  //

  )4  

&4 

/& 2 

  /

=&

)  ( /

 &

)

/ )   /(

+

 &

) 2



&  &2)) 4  3&    )    2

 &  &

)

/

)   /(

  82( 4

&  3& C )( +*#  

)   &

  )

##%##@  &.   



 &

)

  ( :) :  (4 D&

)2 (







 &

  4 24 

&

) )(



 )( )(  

4

 ) /(

 )) &4

)4&

!%$$ 



 ) )( )(  &2 &4 2()4

/  &32  ( 4 /

) )(2)  / /

 

 



 ):4 <   )()  &2       ?.)4 /   4) / 

4 2( ) / 3& )    4 &2   '

 0 

442

   2& &4  ()& 4

 )  )// 0 4B /%*  &

. ) ))/4 (

 2

 // D& 

&  :9 '

;'%

 9   "#  /#  '#4!

2<<;  4'

;  (

 ("#  $73< 2'

34< #  

=!6$"> $!$!&$;

.

2$ '"$6  "$  2$ '  8!

"$  9  $  42$"#( 3< 2$ '8!

"$5 ( '?$ "$&$;.

2$ '"$6 !

** "$#  ( !!2# 4'#$#@$ "

"# #

"< 3<A  $  4'!##  / ;  3  "##2  "$#  !!2#  "$

!!'

$!A"

(.

A% ,"-8('"$B $"8"$( *,""-8('"/"

&2=('B*,"""-8('"

" (2=( $ "*,"?-8/ $("&2=('B*,?-&@#  6'4'!##'# ?

.

*,?"-&@#2$ '  #.

*,?""- &@# '"/C$?<4'# ?

.

*,?"""-8('"82'$ '

24

*  ,"D-  8('" 

$B?  66 'A <  ,D-  8('"  #(A"$ 8"$ (A $"*,D"-8('"1"B ;E2/ '8( '/ *,D""-8('"$"< E2/ '*,D"""-&@# # ( &"$/ $ "

.

*,D"?-&@# 266'$  'B!

#.

*,D?-&@# # ( <<;!'4 ?

.

*,D?"-&@# # ( <<A 8 < ?

.

*,D?""-8('"

&("

66 'A <*,D?"""-8/ 8(;

/ EB'"A <*,D"D-&@# &( $$ "

 ?

.

*,DD-&@# ?"#("$ '4'"## ?

.

*  ,DD"- &@# '"$  // "

;  ?

 .

* ,DD""-  &@# (">="  '/ '# ?

.

*,DD"""-8('" 6/( $ '6* ,DD"?-  8('"   "  8( $= '  8'"?

#

?

*  ,DD?-  8('" 

/ A (8( '/ *,DD?"-8('"&2=2<24

*,DD?""-*&@# 84"$! D "<# ?

.

*,DD?"""-8('"( $

E /#A '

*,DD"D-&@#("



'  # ?

.

*,DDD-&@# ( '

  06' ' 2!

#*,DDD"-&@#1   #.

* ,DDD""-  8('"  E / <  E $  A $*  ,DDD"""-  8('"  /"

A $*,DDD"?-&@#E ' "$#.

*,DDD?-&@#E $ 2# '"#  .

*  ,DDD?"-  &@#  E  '4'

"$*  ,DDD?""- 8('""<#(

<*,DDD?"""-8('""/"#(

<*,DDD"D-8('"

'#( $ 

<*  ,D<-  &@#  

(2'"  ##!"

#*  ,D<"-  &@#  '

"$6 '(826 '&"<<#.

*,D<""-&@#

(2<8 <#.

* ,D<"""-8('" $82'"*,D<"?-8('"

(2<$ $ *,D<?-8('"

$B?( #"$*,D<?"-&@# / ( '"  $ '$

"$ <



?

.

*,D<?""-8('"F3 <8"$6( <*,D<?"""-8('"$ '

8"$6(   <*  ,""-  8('"  82'B"

 8"$6(   <*  ,-  &@#  . 2#

"$'"# ?

.

*,"-&@#. 2#<<" & "

/

"!# ?

.

*,<""-&@#. 2#2"< '#*,<"""-8('"'2$8( '/ *,<"?- &@#   / ( '"  "!  0  $'

<  &"<<#*  ,<?-  8('"   <B"

8"$6( <*,<?<-8('" #4 <8"$6( <*,<?""-8('" "8"$6( <*,<?"""-&@#8A # "= ?'# #'4'

"$*,<"D-&@# $ $6 ?

.

*,<D-&@### $ ?'# #.

*,<D"- 8('" 

B#(  &(

*  ,<D""-  8('" 

B"?   "*  ,<D""-  8('"

"6$#(8( (*,<D"?-8('"8('"= $  ?

<6= '*,<D?-8('"

8( $= '< <2'2*,<D?"-8('"( 6A



'*,<D?""-8('"

#4(& ##;*,<D?"""-&@#

"$ <84 D!( $6.

,8.- 9 (!/4< "$ $ !'

?#   (

"$?# "6

"$#

"$#   ('  4'#$#@$ "

"#  $ /<;*  8.  "!"

<#* &*   ('   2< "$6  //3'#  0   ('#  '  "$ 4'6'##   (  4'! #    !'"/  " ('  !<<!

  # "$ $!  !( '6#*  '

$# !

"$  !( '6#*  A '(2#"$6  @ <"?';  !( '6#*  "$ '# *  1*   ('  !( '6#*  !  3;

8.  '  2 #

$ "$6  $  (   2< "$6  //3'#  

44'D #5''#"# <#2$ '"$?# "6

"$( /4< "$ $  ('3;  (2/3<;  #23/"

#  (

 ( "$?# "6

"$"$ ("#!

#"#$6"$6 !/  '/#A"

(

(A" ''

/""!

"$#0  '

!2  ($ "'4'! # !'"/#"4($ "$ (/

' (/4< "$ $

!'

?#< ? ("#84!"

<2'

 "<#244</$

';

!/4< "$ #2$ '8!

"$5 ( &.*24$ !/4< "$"$?# "6

"$ 99 (  $73<  2'

 / ;  <#  ' '  2$ '  #23G #!

"$      8!

"$  +    (  '?$ "$    &$;

.

2$ '"$6  !

*  *  !$"#!

"$    (  4'4'

"# "$?<? "$ (/$;< 2$ '"$6'A("!(( #3$2# '!//"##"$$!/$;< 2$ '"$6  (

 $ '

<?'$/$  5 (  <A    2$ #  ( '

#  '  $$D 

$$D2'G(<"# A"

$### 3D /"$ 

 (

"/    '"

<  "#  $$D  #  $$D2'G   (  <"#   !2/$ #'<" 24$"$ (!/4< "$ "# <#$!<#  # <$ '?" $!# $  $$D  #$$D2'GH     )     

      &2  0 4B  )&  

 ) 

&4 

"7 $"

#$"%2&

  )2 )( )    )()  &

 &  (

 

 & ) )(&)4  &



&44

)  & )(  &   ( 2&

 

  )  &&) )(2  

  . ))0/     +!  2 4 2) &





&4 / 20  :      /  

   

 2



  (

&

 

 

)(  ( )   B 4&))2) 



. & &    )

)/ )  &2 

&  &2    

&4   

 /  

  2(    &     &2  

&



  &2 2

 &2

   

    

4      )  0  )     ):4 <  &2   &

&  ) )( 

/ 

 )3&  &2&

&  ) 3&  ) &



  

 ) )( &2 &



  /   

 )  3&   &32    ( 4

 &2

 2( &

)



  4 >0&)><&     

<&/  

   &     4 >  0&)>  <&    /))(     ) & 2

 & 4 

   &



 4 &

     (>/

&

  ) <&

4 (&

    +# 

)

 )4     ))  2&)   

) 

 &2

 

  )   :4 ) <&) :4 <  

   3&  4  )  

 

  )&   &

)) 

/ 

 )3& &32

( 4 

/ D&

)4( 

 <

 +#$"! 4 & 

( ) )

 ,&4 -

82(  )) 4 & 

2( & 





 4 ))() )()&32 ( 4



 (

 )3& 





 )3&  82( 4  



  / D&

2()4 4)(  ))/4)&4        :  

3  4

9



=



E.

9#$$";# &



# +/&)2  :+  $  !

#     "#42   '"#"$6  A( ('  $ "$ "?" 2 <  !

# '  !

##  #(2< 3  "<  $  ( ' 

 (42'  '   "42'*  (# / ( #   3  2$ 2 3;

44<;"$6 ( # I'/A("!( "# '"!

 (!

# '"##* (

"#*"$A("!( "# '"!

 (!

2# !

"$!

$3# "  ( ?

'"#$ $  ($D'!"#"$6 (B2'"# "!

"$2$ ''

"!<   ($# "

"$H . )   2  &

  

2 

  )2 )(/)   )4  



&)  

2&

 

 )/ 

 2  

/

&4 ) /(

'&  

2    & )

4

) &)2 

 

&2

/



 2

)   /    '

    )/(    & (    0  &



4  & )

4 )) &4 )0

 &)2  

)  /   2&







4  

4

)4   

2 .& 



&))(4&)( 4 

)/     4          3& 

   



)2) ( :

) (  E. &4  '





 4  & &4 

 / )04 &4  &

&) 

5  2(

2(



4 :

) ( 

&

!$) /&) &2

  3& 

  /    )

(  &      

 

&

&))(2  

  

:

 

)       2)      

(  

    4 4

4 ) =& &    4 2= 

)  ) 4 >&  42)&

&    2( 2 



D& ) 

 /))2 

( &

4 )2 ( 

&  &2 2  

  <

 +#$"!  D&

& (

 & )

42(  '



     2( ) &

)

   



 ()  .

&)/ 0 ))/4  A' "

  !"#$"%      *+#$"%  

  

    /  

 )  3&          ))     

  "* $@ #$"%$+ $* #$"%    !"#$"%  #!

$@ #$"%        *+#$"% 

4 4  :

   

)   )) 4 2)

 C #  2 ))( :

) ( 

&

!$) C E. &4

 /  &

 ()4/  ))2





)

 &

 



 

 2

 )  &2 <

 +#$"!/ &

 (C +   )'

  &2  42  

 <

 +#$"! )2 (  D&

 & (

 & )

42(   4 (/ &

   

  0 

(

C !



  

  &

 2

 )

9 <; &2 <

 +#$"!