M/S Flora Exports Through Its Partner Gaurav Sood v. State Of Punjab And Others
!"# $ %$
! "#
&# '(& $ )$)$)( '(&)$ )
*
$% & '() (*+ , #-.+/("
&+-0(,& , 1+2& &3&& + .(+, #-.++# & ()4&!(+#5+1, #-.+/( "#%!+'& 66666 $)$)+" ,+-+.+/$ (" 5"/)## .) 778779/( 3 / #+ " .(+))0 ( .:+ ".#0 +# # ( .:+ +# %. . / +.+)
+# /.;/.* .,7<<7 / ( =7<<7 .> .)#0("
.#+#7?&<9&7<7< @
%AA
##.AB /(7<<7 .& )+)*,.(+))0 (+ +) 2+ #(#"+
#2*(3(/ #.+)+0 +, #(++#+#A7&<?&7<77 @ %7C #.AC/(7<<7 .& 7& " +) / ( "
. #+# 7?&<9&7<7<
@ %AA 5)# 0 (5 (+ ( + #;+# / A?,D9,DB,79B&<8+#("
(+#2+'/(5"" 5(.(+ +##(++7?&<9&7<7<&(+ +) 220(
.(+(.
##.AB /(7<<7 . #+#<B&A<&7<AD @ %C (5+ +/./++##+) ""*5(.(5+ (5+;&B&&# +)(#2+0&3%8
+# + (+' # +) 3;")@, 3, +0) ))+0, E .%)(& B& " +)/("+"%2'/(0 (5(+( + ;); +) 5(.(5+ 0(2+-#+ <F&<?&7<77 @ %7F + " ( // 2* ( " /
)0 ( +; + 8&F< . +0+ ( +#0 / A?&D? . & (""*+)(5+ -+)#+7&F<. 2*(" 5((G (+#2;+#(+(* ()#2+))5# ))+)) (("" & C& (+ 5 2 20( . (+ ( ""* + )( (+ 2 )# + B&7? . & # "# (+ ( +) ./.+ (+ +) 2
# AB&A<&7<77 (-+1 +@+, +@++#( +#& F&
"(")*/)#,(!+'(+ /)#0+) "").+ &9C? / 7<7A 2/ ( 2 .-* 2+), 3(+#0+( / .-*/7B,DA,9F,<77&?B+ #<9&A7&7<77& +) 2.# (+( + 5+##+#<8&A<&7<77 @ %77 5(.( +))0#)* "+
# /+- / +#+# E+.( 3;"+*, 3(++ !+:++, #(++, 5( ( 2+ 5+ + #-.+ + #(++ (+#+) #.#(+5;0+0#"" +#(+++#+) ( ""*+)(5)#.;+++.(#))(+; ;
/( 5+# "+#& ( +#.;"+* +#(+-/)# .:+ "").+ &8D / 7<77 2/ ( 2 .-* Page No.2
2+),)(+###0+*;)/+#(+ (/)# ""+) &AD/7<772/(2 .-* ""))+ 2+)& 8& ,( ,+""+(+# "#G ++ 0+ .( +# - 5 +/( . ## " (+ -5/( +)+ ;#* +-+)+2) # . A9 / ( 7<<7 ., " ( "+-+)( +;+ "-###( ., .+#;#)*
5+ +'#.AB /(7<<7 .& (
/ +)+;#*+ "-###.A9/(7<<7 .(+ 2
21.;+/#2+;+#+0+&)+..+2")+.#"( 1#0;"+
#$&$/)0) 1,-+0+!!2 0+34 +"5(3 $6 +"!3, 071$)058+.6!3, 01/ )$( +#.+ ,( ;0+0#""*(+#2+.#+#( +)./.+(+#2 G+ (#2*()+#0) #0/(4+++'+0(35(.( "()# 2* ( - !.( ( 0# (+ ( ;+#+* G; /() 5/))5#& )+)*,5+ ()#(+ (0(( +#) ;+#+*2(5+ +;#*"-### .A9/(7<<7 .5(.((+#22 (#+ #+#.( +)+-+#//.+. ;#*+-+)+2),(0(35+ /#+))5( +;2..;-#& )+)*,(+""+) 5+))5#+#(# 5 + #& ?& ;)+)*,93,!0:
;;
0/)3+3 +"5!;0+4+"
!0 6+"!3, 071$&+3, -*$$/ )<<,.(+))02/( "@ 3 5+ ( ; # "+
# + 5 " +*0 /(".#0 #.AB /(7<<7 .(#" / &B,F<,<<<% 5( 7 ;( ( +""+) +0+ ( +; (+# 2 Page No.3
# ;
#2*(- !.(& )+)*,( "@3 + #(
+## 2*(/))502 -+ $ HA9& (5"0((+-2+#+#( ;#0+#/(;+ '05(+
00 ".+) + , +# (+ 5( - 0+0 ""* ( ""))+ . ( ;+++2)* / ( 5 " +# /+).( G#-)"; (0;&
( " / ( - !.( (+ ( . +//#+- (+-0 G)*2/)#, +*;#/.+.)#2 0( /(;#.+2. ## //.1 /.+ (+-#.)#/.& A?&E.+()"2# +""-(+""+.(/(0(3 /+ +)+#*.#5+' (0+# #&-
;+-* 00 E'
#&+# (,ADD9 33CF<,2 -0$% HB7&E(+" ,)+5, 5)) )#+ + )/1#.+) ".; / ( 3, 5)# +; 1#.+) ;""* +*()+ ,/( 2#+. .)#0 (0(3 0( )##. +#("+
+ 1#.+)#5(.( .)+)*.+*( )#)0+)" & .( 1#.+) +#- ; .+ 2 ";# +# 5 0)* #".+(#.*/( 2#+. +"")*0 ( )# ".") +# "+
0 5(;
.+) # 5(.( .
+)* (+ ( //. / 0+0 50/) +# 5++# )//("+ & ;(+( #.* "
&I AD& ( ;"0# # + (/ .+* ( )+5 )+# #5 2* ( 3 # .) ACA / ( 3 +#
++2)& (* + (/ + # +# ( +""+) +))5#&I D& ( #0!.(/( "@3 9"=+8+3!"+. +"56+"!3, 071$>2 0+.;3!91 6!3, 01/ %)<,
+ #(#5(2*(5"(+#2+#5(.( Page No.4
+0+ (.
##.AB 5(.((+#21.# 5()"+
0+##.AB
/(7<<7 .& A<& ,!
"? 04+3 (>3 71$ 71,-+ ,+0+3 7 @+ &+" 0 6 !3, 01/ A ) %A, ( . # . AB / ( 7<<7 . (+# 2
# +# ( .# /+.) 5 +
0#2* ( !+' /+-/ ( +""))+& ( .0 (+# +) 2 # 2 25 /+)# "+* ( +#0 # +;&
(#;+#/( +#0+;5+ +#+ #.AB .+#+@%"+;#5+ "+
#0+#0 + G2 ;++# 21.(25"+*0 &A.& (+"").+/ -+.+/( +*5+ #.##+#(;#5+ @##& )+)*, ( "@ 3, 5() # .
0 ( )+5
, ()# + #$ (5" (+-2/)#+0+ ("" #+. 2 +' # . AB 2 -# (+2-, - +
;0(+(.;;.+#+#AB&<?&7<AF5+ +. # . AB , (+ .+ +) , -5 / ( +*, //.+. ;#*+-+)+2)2*5+*/+""+)#.A9/ ( .,(0(30((+-+# (5" -(;"0## "+
#2*(0( 3 #.0 ;++ ( + G 5( ". (
/( .#"" "+*;/ &A.)*
+)) &B.
+2 ))*1 /+2)& (# +( @/+""@;+)* &AA9. ( +#%;)/(+ 2.# .7<AF+#( .#.# #"-#/ ".#0 /( 5( ( +. # ( 3 )0/(5"2*(25 2/(0(3 (0 2 + +2 / ".
/ 3& +""+ (+ ( 0( 3 (+ +))* 0+# + @%"+ +#%; # ;.(+.+))*+#5(+
00+*+ (0(3 0((+-+"".+#(+2*"+
0 .(+;#, Page No.5
(0( /( .#.#.-(+;#+# "+*+2) (+- 2 )* "1#.#& ( .# .# +# +
0 (+- + 0( .- ( +; # +# "+*+2) /; ( 25 ( +* 0+# 2* ( 0( 35)#(+- +#- ;"+.(/+.+)(+)(/ ( .# .#+
0& (/, ( 0( 3 ()# (+- 2 @;)* .+/) +# ..;
". @. 0 # . 5() 0+0 +* .( ;+ & ( ..;
+. ,(".#0 2/(0(3# - 2# ;
#&I AA&
( ,/;(+2-# .
,5)#2.)+(+(+ ;+#+0+( "@3(+ ()#(+5" +2 +#."
(+ 2+'#.AB /( . +# ( ;#* 5)# ( ) # . A9 / ( . 2/ (
2+)&#)
+*(+)*@."+).+ ,(E3 5)#@. 1 #.& (/+. +#..;
+. /(" .+ #;+'+* .(@." 5(.(5)#+)(-'0 /(@+#+*51 #.& A7& ..#0)*,(" 5" # #/5(( )2*("+-+)/( +)+;#*+..#+.5( )+5& $)$)(
*
$ %$
E(( "+'0+ #$ J E(("+2)$ J Page No.6