M/S Gupta Smelter Pvt. Ltd. v. Union Of India And Another
!"#$%&''()% '
(
* + ,' - #
!"# $ %"& !"# "! ' '
'./%, 0
&12(1 ',# ' '34 '5. ,12(1 ',' #
$ %"&(
3, ''6&& # 66'#
7' / 8
1 %% 9"
&6 ' (&( ,' ,&& / ,6'# ,
" ,# '#'# / &
,7 '#'
'(
1 , # ' %#' : $;%% /(0&& < '=8 >? >?
3,/ 6' -#' ( 6''6 1,6('1,/ 6' '& #'( &&=
3, 6' ' /3, '#' ,&7''=6 '(
16,'
'
, 7
" 8
8
1 , # ' %#' : $;%% /(60&& < '=
?8>
>8 ?> 8?
3,/ 6' -#' ( 6' '6 1,6('1,/ 6''& #'( &&= ?
?
3, 6' ' /3,'#' ,&7''= 6''(
8
16,'
'
,(7
" ?
)'
"
& ',# ' "7%,,%
#'( &'& / 6,('%"
"=6
1,
%6 # )'
"
& ',# ' "',' "7%, ,6 "
" '
'(7 ,'/'"
&=
,' 1 %&=1, %,(7
"%',
( ='
' , / 6' %#'1 #'( &&=
'& #=% "=
+ "##' ,#&1'& ,
7 #&"# 4"/% , "'
@
1
A "',' "7%,( ,'#' / '%, &7''=
#
7&=7'&"# + 1B ; ;%% / 6 #'"6,,
B ;%&& 6&& C '%+ ", #'",('= %#& '% '/(
' ' "& 2 # 6 &7= !"#2/''7' / ?>
1
; /' ''6 / ' , '' / , %#'/ + , 1,&7''=, '
,'#'
,,%&& %#&'6 6 ? 8D16,' % &7''= ' , %#&'6 '#',%&& 7&
, D2 ','# '#'1,#' 6''## +6 "',' "7%, =#'"%&& ? 8D1, %6"&7&&=,'16,' ;%% / &6= %
&1
' 6,, 7%"6, ;= )'
"
& ',# ' "',' "7%,,"/, $ ,"
% 21 ?> ,'1E,2E1 #'(
' =#' &
',/ ,(7 '&
#'( &
7",#' ,0'E "&1#'( , ,
7 &B6, C% , A "','' ''$
,216,,#'( '
''('= = "= &(' ,'&(''' "
&=' 6, #'
='3,#' C 7& (='
&&"
'
6&& "&% % ' "##'
3, ,# '
&& ,/'= ,,', 1&'
"
& ',' # #", , ,(7
"%', (='
', / 6' '& ' #'( &
1 ' '6 / ,
A6('1, "7%,",6';& ,#'%
%% ,
'&=3, % ,"& =& = 7 ,# ' ,,% &',/ ',' /&'
"
& ',#' 16 %'
, "7%
%7=&'
"
& ',# '+ (
'%,'',%#' / ,#' 6 %7=, # ' %' , ( ='
#'' ,
#'( &
', (='
#''
,6 "
1( ,'#' ( ,& 7 '6 , '#' '%,&7''=6''(17" &&,#'% ,"/,##'#' &#(',%' (='
+
" 6, ,"&7,' 7&% ,7 "'=#' #' '7 ,2 '; / = 6
'7=A E7&, $"#'%"'
!"#
$#
<)3
816,' 6 # , (='
6"&7,' 7&#' ,7 =%#' '7 , 2
"6 "','
'7=, "'
E "#'16,'
"7= (='
#'"
'
, '&<C 21 ?16 ,#'6 "
7 ' 7&<'&'64"/% ,!"4'A/,"'
% &$&
<)388
!$3) > 6'& ' '',' -&( #' >,' '%'C' 7&6 $%&'
" 6
' 7= !"4' A/, "' % &$&
'
"#'."/%
' A/,"' 6' ' '' 6 "%%"#,&= &"
#' #"'
' & //#6,"#'#'C#& 1 "
&6 "& '7''= 3, "' "',' C% ,
8 6,,''
' #' &&7; (6
'"&' ??8 7 7' 7& C#& 3,# C#'
6 ,,% &6
7&"7=
" /'"&' #&&= 6, ,' #6'
" ",'
'/' '
' &&7;-&( #'
,' 'C'7&6
' , ,6 "
,
'
1, %, 7
" ' 2 ,2' "
'
2 , 2 ' 4"'= #' ,",'=6,, ,
% 9" 4"&",'=$",#'
' '&=/('
7=, "'=#'(
$ 2 ,2 ,'&( %6, %7
"1 #'( '
6, C% ,
'%,'&( ' '= 6,
(='
6,',C #'
&% (;$ 2,' ',
7 % '%%% ,='
1('"
% % %7% ,
&" /
' "7 6,,#'( ,, '&<C
' ,&& '% ,%"
"= C "
' "7
6, C% , '%,
6,' #
7& 1
' # && /"
' "7
G 76, =' '%,
1 6,' #
7& 1
' # && /"
' "7
' "7 8
>
3,"
16,
'%,='
% &% , 7 #' '7 ' '% / , %"
"= C 6,' #
7&+
7 /
, 6, , &/ &"' #' '7 %&%1 "%7 "# , ",'=77=, %,& '", ,&/ &"', #'( ",7 /7=, %&%6,' #
7& 1 "7
2 ,2/(
,&/ &( 1 %&=, '
%= 7 #
7& , %"
"= ,"& 7 '% 6, ,7(% '%1(B C % , '%, ' #
&& /"
' "7 ='
'% , , ' #
&& / "
' "7 ' "7 8 , , &/ &"' , "
, C#'
H6,' #
7& H1%
,
,' '="'
#
7&'% , %"
"=6, # % '%1
,"&7 3,&/ &"', 6 &= #' '7%&% , # ",% &%6,' #
7& 1 ','
,,4" /",'= ('&'
%= 7 # ,%'6,
, # % '%1 %&=1&'/ "%7'
6
%=,(7C% 1,''
, %=7('=7"&;=1,"/6';&1 (&7&=
'16,,'/ " '
7 /7&'% ,%"
"=6, #"&% '%A6('1 6, %'
/ ,&&7; ;# & '/ '='
/,'1
"
7 /#
7& ',",'=
, 1 7" /'"
6,, ' C' "
,#' + ,#
, "'16, ,&/ &"' 6 %,
#' '7#'"&'%&%1,0< , #6''",'=C ",%&%
'='
%'&= 6
,' 3,4"'=",'= '9"' , % 1"
&
' ' 7= '' ,/,' '"%3, "' ,(6 ,, # &&7;'7=,0< 16,,#'( ''
'' /# /
, && 7;1 ''= , "'= % 1 %&=1,,4" /",'=
'9"' '% , "= 6, , %
'% # 7=,&/ &"' ' #
7& '('1 "
,' 7(1,' #6'( ,0<
" ",
'"
"
' = "'= #'( %", 1 ,' 0 , '& <C 2 ' -"& , '"& 1 ( /
",'
3, # && 7; 1,' '1 ''=,#'(
, '& <C 2 ",
'"
' 7= , # ,",'= ,0< 3'
'' / %'
, && 7; 7 ''=,#'(
&61,C#&
#" ', 7= , ' # ' , &=
&" /,#' #"'
, ,6 "
??
7 7 #&"
7&C#& 4" /"# ,
,6 "
6, ' 7& % +
(6 &&/&# 1 #'#"
7= ('"
A/,"' 16,6,,, "' "&& /'% 1,'((& #' '&
/# ='
6," & / = ' ' , &=1 6"& 7 "
&6 "& '7''= 6"&(, '#' I , ' 1!"4'A/,"', ,''#
'& /&= #"'
,
" 8 3, 4"/% !"4' A/, "' 6
,&& /7=,'( "7 'A E7&,$"#'% "'7= & /$#&)(
@ % &$ &
1 6,, , 7
" &=,C 6,,''"&' > ?8 J ??81
"7=, '&0'
<C "
% 1#'% -( "1 '=
K 1 !('
+ 1
'%= ",'B 7= , #'(
$ 0 , '&<C 21 ?3,'' %', 7
"#,&(''
> 3,(6C#'
% &$&
'
"#'6 "7 9" &= &&6 7=!"4'A/,"'
' "#'1 6,' / 7& '' #
'
" / ,6 "
16 I ,' 16,,6 # "7=&'
"
& ', # '6 ,"
'$ ,2,' #'#'(
' '% / &
' , / ''& 1,6('1
,#' ,0'E "&1,#'#'( C% , <(
'$ ,2 '
''('= ="=
&(' ,'&(''' "
&=' 1,#' ='1 6,, C 7& (='
&&"
' 6&& "& %
% ' "##'
? ,' ,/,&/, 7= ,# '1 6,,'% #"6 , #"
() E "#'1 ''
6
"7=, "'6, 6'''6 1, %&& "
%#& %&'=#6' D1 /
,'&''#' ? 8D ,#' , 6''##7= ,#'% K' , '
% 7(1 , 6' #
' &&6 3, #' 7= , ' # ' '% /
' -4 ,0 & ."/
2%-6& (
."/ ,,' #; / ' L ,,'-#'7& L