IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.1529 of 2026 ======================================================

Bagra and Sons having its Principal place of business at Vijay Nagar, Dakhala Road, District Kamrup, Assam through its Proprietor Amit Kumar Jain, aged about 40 years, Male, son of Sri Pradeep Kumar Jain, resident of Vijoy Nagar, P.S.- Vijoy Nagar, District Kamrup, Assam.

... ... Petitioner/s Versus

1. The Union of India through Secretary, Ministry of Finance, Government of India, New Delhi.

2. The Chairman, Central Board of Excise and Customs, New Delhi.

3. The Chief Commissioner of Customs, Patna Preventive Circle, Central Revenue Building, Birchand Patel Path, Patna, Bihar.

4. The Commissioner, Customs (Preventive) HQRS, Patna, 5th Floor, Central Revenue Building, Birchand Patel Path, Patna, Bihar.

5. The Additional/Joint Commissioner, Office of Commissioner of Customs (Preventive) HQRS, Patna, 5th Floor, Central Revenue Building, Birchand Patel Path, Patna, Bihar.

6. The Superintendent of Customs (Preventive) Headquarter, Office of Commissioner of Customs (Preventive) HQRS, Patna, 5th Floor, Central Revenue Building, Birchand Patel Path, Patna, Bi