CENTRAL ADMINISTRATIVE TRIBUNAL GUWAHATI BENCH Original Application No. 040/50/2026 Date of order: This the 16th day of February, 2026 HON’BLE MR JUSTICE ANIL KUMAR OJHA, JUDICIAL MEMBER HON’BLE MR SANJIV KUMAR, ADMINISTRATIVE MEMBER Between Sri Salil Chakraborty, Superintendent (Retired), Customs Preventive Force, Silchar, Under the Customs Division, Karimganj, Circuit House Road, Silchar – 788001.

Resident of:

BBD Lane, H.No. 38(A), P.O. Rangirkhari, Silchar, Cachar, Assam, Pin – 788005.

........Applicant -VERSUS-

1. The Union of India, Represented by the Secretary to the Government of India, Ministry of Finance, Department of Revenue, North Block, New Delhi – 110001.

2. The Chairman, Central Board of Indirect Taxes and Customs, Ministry of Finance, Department of Revenue, North Block, New Delhi – 110001.

3. The Secretary, Department of Expenditure, Ministry of Finance, Govt. of India, North Block, New Delhi – 110001.

4. The Chief Commissioner, Customs, Central Excise and CGST, Guwahati Zone, GST Bhawan, Kedar Road, Guwahati – 781001.

..........Respondents Present:

For applicant: Sri S. Nath, Ms. R. Bharali For respondents: Sri V.K. Bhatra, Sr. CGSC ORDER (ORAL)

Per: Mr. Anil Kumar Ojha, Ju