← Library
High Court of Punjab and HaryanaCWP/24836/2015disposed of

M/S Hlg Trading v. Union Of India & Others

2016-10-24Mr. Justice Ramendra Jain,Mr. Justice Jitendra Chauhan4 pages

  

   

   

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

      

 



  

   #- .

/# 0

0  / .

/# 0 00  1'+',&- #1 %234%, %,+%56 (7)%&' 1&4'8'&*&*,'1 #104%1%,0'&4*6 (7)%&' 11'+8,(',&  %9'+4 *,(%5  4'8'&*&*,'1*381&'(

6 :;2+ ),+*2,3',&6<4*)4 <%+(')5%1'(%+5'

&7'1+&)= 5%+&*)*535%*,>5'?*@5'*,7%1*%@5'

+*A'155+  1*,&'(>,81*,&'(>('

')&*7'>)51> *,3*?'( 3*)1,+> 0# *,)5B(*,2#B5&*5%C'14'(')5%1'(7%5B'*,&4'@*55 ',&1C<%+:

8'1=24'('8%1&3',&+B24&&(*+8B&'&4',%&B1' &4'2(+*381&'( 4'8'&*&*,'1<%+%+='(&@* B1)%&'&4'),+*2,3',&6%+*,&4'8*,*, &4''8%1&3',&68%1& &4'),+*2,3',&<%+D +4''&4'('8%1&3',& %++'++'(&4'7%5B%&*, 8%1& &4'),+*2,3',&<'*24*,26: =2+E  8'1=2

 4'+&%,( &4')B,+'5 1&4'8'&*&*,'1*+&4%&&4'% 1'+%*( 7%5B%&*,<%+(,'<*&4B&%,C881&B,*&C 4'%1*,2&&4'8'&*&*,'1 + &4'1'<%+(*+8B&'1'2%1(*,2&4',%&B1' 2(+ 1&4'+'),(8%1& &4'

),+*2,3',&  <'*24*,2   6   =2+   %,(  ',&1%5  '7',B'  ,&15 /%@1%&1C  %5+  )B5(  ,&  8*,'  ,  &4%&6  &4*+  )B1&  7*('  1('1  (%&'( :F +',&&4'+%385'+&',&1%5,+&*&B&' 5%+&*),2*,''1*,2%,( ')4,52C6/B)=,<4'1'81&+<'1'1')'*7'(2*7*,28*,*,,&4' ),&',&+ 7%1*B++%385'++',&4'7%5B%&*, &4'+'),(8%1& &4'

),+*2,3',&1'2%1(*,2)%5)B5%&*, *381&(B&C*+C'&&@'3%(' /'%1,'()B,+'5 1&4'8'&*&*,'1+B@3*&&'(&4%&7%5B%&*, 8%1& &4'),+*2,3',&<%+3%('@C&4'('8%1&3',&<*&4B&%

1(*,2 881&B,*&C 4'%1*,2&&4'8'&*&*,'1%,(&4'+%3'<%+*,)1'%+'( 13 :

8'1=26%+(')5%1'(@C&4'8'&*&*,'16&   8'1=26@B&&4'

3%&'1*%51'5*'(B8,*,&4'1('1(%&'( <%+,&), 1,&'(&&4'

8'&*&*,'1' B1&4'1+B@3*&&'(&4%&&4'('8%1&3',&<*55,& '&)4'7',  :>G8'1=2*,)%+''

1&*+3%('@C*&&+'55&4'+%3'*,8',3%1='&'

B1&4'1%12B'(&4%&*,7*'< &4'%++'++3',& 7%5B%&*, 8%1& &4'

),+*2,3',&%& 8'1=26&4')%+' &4'8'&*&*,'1&+&%&'&4%&7%5B'

 &4'+'),(8%1& &4'),+*2,3',&6<4*)4*+C'&&@'%++'++'(6<%+5'++6 <*55,&@'%))'8&'(@C&4')38'&',&%B&41*&C*,7*'< &4''%15*'11('1 8%++'('+B@3*&&'(&4%&&4'1('1(%&'( 4%7*,2@'',8%++'( <*&4B&881&B,*&C 4'%1*,2&&4'8'&*&*,'1@'+'&%+*('%,(&4'3%&&'1 @'1'3%,('(@%)=&&4')38'&',&%B&41*&C 1%++'++3',& 7%5B' &4'

',&*1'  ),+*2,3',&  % &'1  4'%1*,2  &4'  8'&*&*,'1  %,(  %5+  &%=*,2  *,& ),+*('1%&*,  &4'  &'+&  1'81&  1')'*7'(  13 ',&1%5  ,+&*&B&'    5%+&*) ,2*,''1*,2%,(')4,52C6/B)=,<

  /'%1,'()B,+'5 11'+8,(',& %*15C(*(,&(*+8B&'&4'

%)&&4%& 1&4'8B18+' 7%5B%&*, &4'8%1& &4'),+*2,3',&6, ,&*)'<%+*++B'(&&4'8'&*&*,'16&4B244'<%+%+='(&+'21'2%&'&4' ),+*2,3',&6%+*,&4'8*,*, &4'('8%1&3',&6*&),&%*,'((*

'1',& 3%&'1*%5' B1&4'1+B@3*&&'(&4%&7%5B' &4'5'

&7'1),+*2,3',&6 +%385'+(1%<,B& <4*)4<'1'+',& 1&'+&*,2&',&1%5,+&*&B&' 5%+&*),2*,''1*,2%,(')4,52C6/B)=,<6)%,@'(,'*,7*'< &4'

1'81&+1')'*7'(6% &'14'%1*,2&4'8'&*&*,'1

&'14'%1*,25'%1,'()B,+'5 1&4'8%1&*'+%,(),+*('1*,2 &4'B,(*+8B&'(  +&%,(   &4'8%1&*'+6 %+  ,&*)'( %@7'6 &4'1('1 (%&'(  %++'++*,2&4'7%5B' &4'8%1& &4'2(+*381&'(('+'17'+& @'+'&%+*(' 1&4'1'%+,&4%&,881&B,*&C 4'%1*,2<%+%

1('(&&4'

8'&*&*,'1@'

1'8%++*,2&4'1('1%,(&4'3%&'1*%51'5*'(B8,&4'1'*,<%+ ,&), 1,&'(1('1'(%))1(*,25C

+ %1%+&4'+'),(8%1& &4'),+*2,3',&*+),)'1,'(6*& )B5(,&@'%++'++'('%15*'1%+&4'1'<%+,(' *,*&'8*,*,%@B&&4'

2(+*381&'(4'+%3'4%7*,2@'',1')'*7'(,<*,&4' 13 &'+& 1'81&  13  ',&1%5  ,+&*&B&'    5%+&*)  ,2*,''1*,2  %,(  ')4,52C6 /B)=,<6&4'7%5B'&4'1' *+%5+1'HB*1'(&@'%++'++'(

+&4'1('1(%&'( 4%+@'',+'&%+*('63'%,*,2 &4'1'@C&4'7%5B' &4'',&*1'*381&'(),+*2,3',&*+&@'%++'++'(@C &4')38'&',&%B&41*&C/'&&4',''( B5@'(,'% &'1*++B*,2,&*)'&&4'

8'&*&*,'1%+'?8'(*&*B+5C%+8++*@5'%+&4'2(+<'1'*381&'(*, B,'6  4'8'&*&*,+&%,(+(*+8+'(  *&41'

'1',)'&&4'*++B'1%*+'(7*('1('1(%&'( :

  8%++'(@C&4*+)B1&6&4'3%&&'1@'5*+&'(*,)B1&,   !%9'+4 *,(%5$  B(2' !%1*,('10*,240*(4B$  B(2'  

3= 4'&4'1+8'%=*,2>1'%+,'(- '+> 4'&4'11'81&%@5'- '+>