High Court of Punjab and HaryanaCWP/22405/2020dismissed

Longowalia Yarns Ltd. v. Union Of India And Others

2020-12-23Mr. Justice Augustine George Masih,Mr. Justice Ashok Kumar Verma14 pages

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

+ + +

" !

###

$ ! % " ! "

%&'

()"'

()" *" $+ ,-,-.

/ 0",-,-1( "

" 2 ,-,-2)( + &3) + 4+ !!

% " ! " ! + 4

+ 4 4 "4

%" 30," 5 4$+ 3*63 ( "

" 25$ 2)+ 7"4 4

,-,-% 4 "

% % 4 & " "

% %

% "

"5 " 4 4 % ! " % ! &'4! " %& (3)" 8" ,-,-%"

" % " 4 ! "4 "4 " 4 ,-3,&30 ,-30&38! 30," 5$

9 !

4 380(0)"

4 ,-33&3,"4 " ! ,:

-0 ,-384 " 337------& 6:" 5$ % 4" !

3,:*6*3,-& " 4 !

!" !! ,86 5$ %" '44 "5 4$+( !! ). "

" 2'5$ ( )21!

; -8 -* ,-38! 30," 5$

< !"' " !

! 370 5$ " ! " + 4 ! " = 4 ,--*&3- ,-38&37 $ 4" 4 ,-33&3,,-3,&30,-30&38 ,-37&364 03, ,-36 " "

!"#

$ %& '

(&) %&

*" "

"&!

$ %

!&" +,-

%%&&" # % $ % !&" +,- ./ !"# % $ % !&" +,-

&*$ % 0.& !) $!'

/3 0 5) $ %

!&" +,- ./ ,-33&3, 30*6*336

. 4 380(0) ,:

-0 ,-381 337------ 303,6*3,- 30?6876 (

!% ,08 @') .$ 4

! "

+ !% ! "

4 4 "4 370

6*'

,0----- ,-3,&30 /

,-,3----- ,-638,--- 66::,??,

6*'

8-8,--- ,-30&38 /

3*-*7---- 3*8?6*--- 603*,:-,

6*'

0:3*--- ,-37&36 /

% /

" 0?808?36 0?808?36 3,3876*8

% 4 !"!! ,86 5$ %"'5$( )!

! " !! ,-,- % !"

+ " 4

5 4" 0"

(" 2 2)

! !

! + !! % " % %" %"

4 !4 9 ! !"

"4 2

$+ ,-,-( "

" 2 ,-,-2)

A + !

! + "4

"4 380(0)370 5$ " 4 ,-33&3,,-3,&30,-30&38 ,-37&36+!

" "

4" %& ()" ()" *" ,-,- ! % % " % " ! " 4 ,-3,&30 ,-30&38 " 4 4 " !

+ 4 4 "4+ 7' 66::,??,& 603*, :-,&!

$ + " %& ()" ()" * " + 4!

! ! "

>& !!

* $! "

& () ! +& () 4 ! " 4 % 4 %& (0) "

380 388 370 370'" 5 4&$+ %" 30, 30, " 5 4& + " 4 "!

++ " ! ?

5 " % 4 4 " 7 ! % % " 4 ,-,- 4 "+ %

% %+

! 4& + !

D+

++ 7 + "4 4 ,-,-

% % 4 &" "

"5 :

$ % ! % ! &'4! " !

" 38

% " 4 "4" ,-,- ! 4 + ! 4

" 4 03 -3 ,-,-%4 !4

" !

+ %" 03 -0 ,-,- ( + ! -0 ,-,3) 4 !4 "

03 -0 ,-,-( + "

03 -0 ,-,3) $+ !" "

9 4 -3 -, ,-,-% !

+! % " 4

! 9 4 4 4 " ! % " 4 " %

! *

" " * ! % % " 4 % " !

! 4! %""

" ; %" ! % ! ! " !

4 ,-,- " 4+4 4 "

! 4& + +!

, A ! 4& +!

" 4 +!

" % " *" ,-,- $ + 4 % ! A 4 4 "

! %+ " !

+ + 7"! 4 $+ 4 % % &" " 4 " % % "

% % " 38 " '

"5 4 !

"% 4 % 4 4 " % + % ! !" 4

!! % &"

+ !

< " ! % % ""

! ! !! " ! %!

! 4 !4 ' " 5 E (,-30): !4' '73* % "

% "" + % % 4 % "

" 4 " "FG $ / G-(3*?8)3''3*4!= !

% ' 44 " 4%

4 4" % " 5

"@ % "

3*:7

!!''80, % & "! 4 4 % " 4 ! ! % " 38 " '

! " ' 2+ 2! % % " % 4 4 !4' H "5 3**- !!''66:

4 !

! %4 4! % 4

" " ! 4 % % " 38

" !! % 4 4 !4'

H "5 (3*?7)0''

< " 4 "

% " % "

!! "" % 4 "@ H "5 (,-3?)* ''3 " % 4%4 !%

@ " E ' -7 -:

,-,- I(')/

8?60",-,-

4 H "5

' ! % ! % %(< !

)4,-3*

' D+ $+

% 4"%

% ! %

! !"

/ "% "

5 !4 ! %!

I %4 4 % " ! % " ! !

$ % % !

"+ !!4 4 7 ! "

4 "!

+ + % % " 4 % " 4 4 "+ ! % % 38 "

4 % % %

% % ! !"

4 ,-,- % "

% A ! 4& +!

" 4% 4 " " 4 + !

$ ! !

% 4 % " % " !

% '

% "

38 " '

! !

" %!

$ % ! !

% % E 2% !4' ! "" 38

% %"

! "!4% " () " 4 %"

% "" !

! "4 "

! () ""

4 % %%

! "4 ! 4!

" "

" 4 % ! !

! ! !

5 G @ < "

(,--:),'',78 !&3* E 2% !4'

" "

>& 3* $

4 ! %

$ ! 4!

" "

%" "4 % J2 %

" " " 2 I "

A ! " 4 "44

%!" " ! 5 !

4 &4 " 5" !

!" ! " < ! 4 % ! ' 4 "

$ ! " " +

" " $!!

4 ! / "H 53*68'0?- '!

< "H (3*:-)3'',,0 "I @

5 < (,--0)7'',0* '

@ " E 2% !4'

H "5 (3*:3)8''6?7 4 %

5 " !! ! !

" + % 4 < % "% '

$! !

>& () ! 4!

" "

4% 4 < () 4 % % % % % 4

"4 %" () ' 4 4

" 4 < !! % " !!

4 ! % " 44 % "" 4 + ()! !

4 () " " +

" " 3:

5 5 4$+;""$ $ / -3*6: 5(')6,0 E 2% !4' A %

" $ A + $

! ! "

4 % !!

% "

5 % "

+ ! !

' " I !

%! % ! % +

G4 43**:" 4 ! % 9 (/ ,) 4"

4 4= = " +%"

4 +! 4 % + $

+ &

4 % 4 = % $4 % E 2% !4' H;5 /5$ 5$+

(,-3,)3'',,6

"" !% % :? (4) () (%) % % 4 "

" "+% !

% " 4 "

"" 03 -0 3**:

E 2% !4' "

! !

4 " !

4! " " 4 %

+ ! !66 6?"

>& B66

$ 4 ! 38 !% % " " ! % %

" ! !"

!" $ " "!4% " 4 % B% " C% 4 %% 4 % % % % %%

$ + +!

! !

" A 38 " '

"5 E

" "% ! " ! !"

+ " 4!

+ "" 4 "

4 $!" " "

+% 4"

!! % D

" " ! % % % A "

* ! "" '

% !!

&A !!

% 4%" "

' +

" ""

+! ! + 4 ! "% + 4 % % " + ! 4 4

! !4

4 4!

% +

"4" 4

"! 4" +&! " 4 % 38" " !!

4 " 4

% +

4 4 "

" ,-

5 % % % E 2% !4' 4

% !% ! ! ! *()() + "+ !! 4 "!

7'" % " 4

,-,- % 4

4 " 4

$ ! ! " ! "

+ " !" 9 % !

! < 4"+ 4 ! " "!

+"! 4 !

! % "

"4 '

4" $!

"! % ! % !

I % " " ! !" + +4!

% " () ""

+% 4"

+ % " + ! 4 4

% % +

4 % 4 $""+ "! 4 4 "

% " 4% % 4% 4 4 % %

5 " % " 4 !

! "4 4

221 1

!%!34!5*- ! 6! 6!5'7!8&(9:5!'"(!$) !':

6! 6!5!7"5 4;!

) !':