GAHC010253522025 undefined THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)

Case No. : WP(C)/169/2026 M/S SAMSIR UDDIN REPRESENTED BY ITS PROPRIETOR, SAMSIR UDDIN, 45 YEARS, S/O.

SUNAHAR ALI, R/O. LAKHIPUR PART-1, P.O KALAIN, P.S. KATIGORAH, DIST. CACHAR, ASSAM-788815 VERSUS THE UNION OF INDIA AND 5 ORS REPRESENTED BY THE SECRETARY TO THE DEPARTMENT OF REVENUE, CENTRAL BOARD OF EXCISE AND CUSTOMS, MINISTRY OF FINANCE, GOVT. OF INDIA, NEW DELHI- 110008

2:THE COMMISSIONER OF CUSTOMS PREVENTIVE

110 MAHATMA GANDHI ROAD NER SHILLONG 793001 MEGHALAYA

3:THE ADDL COMMISSIONER OF CUSTOMS PREVENTIVE

110 MAHATMA GANDHI ROAD NER SHILLONG 793001 MEGHALAYA

4:THE DEPUTY COMMISSIONER OF CUSTOMS PREVENTIVE DIVISION GUWAHATI

13 NILMONI PHUKAN PATH SREE NAGAR GUWAHATI- 781006

5:SUPERINTENDENT PREVENTIVE

CUSTOMS PREVENTIVE DIVISION GUWAHATI 13

NILMONI PHUKAN PATH SREE NAGAR GUWAHATI

ASSAM 781006

6:THE ADDITIONAL DIRECTOR GENERAL DRI GUWAHATI ZONAL UNIT CHRISTAN BASTI GUWAHATI- 78006 ASSA Advocate for the Petitioner : MS S S ZIA, Advocate for the Respondent : DY.S.G.I., MR. S K MEDHI (C.G.C),SC, CUSTOMS,SC, DRI Linked Case : WP(C)/4002/2021 M/S SARADA TRADERS REPRESENTED BY ITS PROPRIETOR SHRI PRADIP KUMAR PAUL AGED ABOUT 45 YEARS S/O LATE PRAFULLA KR. PAUL R/O SODAGRAM P.O. DHOLAI BAZAR DIST. CACHAR PIN 788114 ASSAM. VERSUS THE UNION OF INDIA AND 5 ORS.

REPRESENTED BY THE SECY. TO THE DEPTT. OF REVENUE CENTRAL BOARD OF EXCISE AND CUSTOMS MINISTRY OF FINANCE GOVT. OF INDIA NEW DELHI 110008

2:THE COMMISSIONER OF CUSTOMS PREVENTIVE

110 MAHATMA GANDHI ROAD NER SHILLONG 793001 MEGHALAYA

3:THE ADDL COMMISSIONER OF CUSTOMS PREVENTIVE

110 MAHATMA GANDHI ROAD NER SHILLONG 793001 MEGHALAYA

4:THE DEPUTY COMMISSIONER OF CUSTOMS PREVENTIVE DIVISION GUWAHATI 13 NILMONI PHUKAN PATH SREE NAGAR GUWAHATI 781006

5:SUPERINTENDENT PREVENTIVE CUSTOMS PREVENTIVE DIVISION GUWAHATI 13 NILMONI PHUKAN PATH SREE NAGAR GUWAHATI ASSAM 781006

6:THE ADDITIONAL DIRECTOR GENERAL DRI GUWAHATI ZONAL UNIT CHRISTAN BASTI GUWAHATI 78006 ASSAM. ------------

Advocate for : MS S S ZIA Advocate for : ASSTT.S.G.I. appearing for THE UNION OF INDIA AND 5 ORS.

Linked Case : WP(C)/1005/2021 M/S INDIA TRADING AND MARKETING AGENCY REPRESENTED BY ITS PROPRIETOR BIPUL DAS S/O LATE BINOD LAL DAS MEHERPUR SHIVALIK PARK SILCHAR DIST. CACHAR.

VERSUS THE UNION OF INDIA AND 4 ORS REPRESENTED BY THE SECY. TO THE DEPTT. OF REVENUE CENTRAL BOARD OF EXCISE AND CUSTOMS MINISTRY OF FINANCE GOVT. OF INDIA NEW DELHI 110008

2:THE COMMISSIONER OF CUSTOMS PREVENTIVE

110 MAHATMA GANDHI ROAD NER SHILLONG 793001 MEGHALAYA

3:THE ADDL. COMMISSIONER OF CUSTOMS PREVENTIVE

110 MAHATMA GANDHI ROAD NER SHILLONG 793001 MEGHALAYA

4:THE DEPUTY COMMISSIONER OF CUSTOMS PREVENTIVE DIVISION GUWAHATI 13 NILMONI PHUKAN PATH SREE NAGAR GUWAHATI 781006 ASSAM.

5:SUPERINTENDENT PREVENTIVE CUSTOMS PREVENTIVE DIVISION GUWAHATI-13 NILMONI PHUKAN PATH SREE NAGAR GUWAHATI ASSAM 781006 ------------

Advocate for : MS S S ZIA Advocate for : ASSTT.S.G.I. appearing for THE UNION OF INDIA AND 4 ORS Linked Case : WP(C)/4684/2021 M/S BIPUL KUMAR DHAR REP. BY ITS PROPRIETOR SHRI BIPUL KUMAR DHAR AGED ABOUT 45 YEARS S/O- LT. FANILAL DHAR R/O- MATHURAPAR JIBON GRAM DHOLAI BAZAR P.O. DHOLAI BAZAR DIST.- CACHAR PIN- 788114 VERSUS THE UNION OF INDIA AND 5 ORS REP. BY THE SECY. TO THE DEPTT. OF REVENUE CENTRAL BOARD OF EXCISE AND CUSTOMS MINISTRY OF FINANCE GOVT. OF INDIA NEW DELHI- 110008

2:THE COMM. OF CUSTOMS PREVENTIVE 110 MAHATMA GANDHI ROAD NER SHILLONG 793001 MEGHALAYA

3:THE ADDL. COMMISSIONER OF CUSTOMS PREVENTIVE 110 MAHATMA GANDHI ROAD NER SHILLONG 793001 MEGHALAYA

4:THE DY. COMMISSIONER OF CUSTOMS PREVENTIVE DIVISION GHY 13 NILMONI PHUKAN PATH SREE NAGAR GHY-06 ASSAM

5:SUPERINTENDENT PREVENTIVE CUSTOMS PREVENTIVE DIVISION GHY 13 NILMONI PHUKAN PATH SREE NAGAR GHY ASSAM 781006

6:THE ADDL. DIRECTOR GENERAL DRI GUWAHATI ZONAL UNIT CHRISTIAN BASTI GHY-06 ASSAM ------------

Advocate for : MS S S ZIA Advocate for : ASSTT.S.G.I. appearing for THE UNION