GAHC010091452025

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THE GAUHATI HIGH COURT

(HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)

Case No. : WP(C)/2357/2025 SANJAY DEWAN AND ANR

S/O LT Y K DEWAN R/O C 72 SUSHANT LOK 1 SIKANDERPUR GHOSI (68)

GURGAON, HARYANA 122002

2: RITU DEWAN

W/O MR SANJAY DEWAN R/O C 72 SUSHANT LOK 1 SIKANDERPUR GHOSI

(68) GURGAON

HARYANA 12200

VERSUS

UNION OF INDIA AND ANR

THROUGH ITS SECRETARY DEPARTMENT OF REVENUE, MINISTRY OF

FINANCE, NEW DELHI

2:THE DIRECTORATE OF ENFORCEMENT

THROUGH ITS DEPUTY DIRECTOR

GUWAHATI ZONAL OFFICE 1 6TH FLOOR MAINAAK TOWER SHREE

NAGAR CHRISTIAN BASTI

GUWAHATI

KAMRUP METRO

ASSAM 78100

Advocate for the Petitioner : MR. S I TALUKDAR, MR. S P SHARMA,B SARMA,MR P K

BORA,MR S J SAIKIA,MR P BARUAH,MR. S P SHARMA,J A SIKDAR

Advocate for the Respondent : DY.S.G.I., MR. R K D CHOUDHURY(DEPUTY SOLICITOR

GENERAL OF INDIA),MR. R. K. DEB CHOUDHURY, (R-1&2), SC, A.S.G.I.,MS. K PHUKAN

(C.G.C.)

Linked Case : WP(C)/3589/2025 MANIK BHAWAL R/O. ANANDEE APARTMENT FLAT / HOUSE NO. 1A SATSANG VIHAR BHANGAGARH GUWAHATI INDIA PIN- 781005.

VERSUS UNION OF INDIAN AND ANR THROUGH ITS SECRETARY DEPARTMENT OF REVENUE MINISTRY OF FINANCE NORTH BLOCK NEW DELHI.

2:THE DIRECTORATE OF ENFORCEMENT THROUGH ITS