1 Serial No.07 Regular List HIGH COURT OF MEGHALAYA AT SHILLONG WP(C). No. 412 of 2025 Date of Decision: 28.04.2026 M/s. S.D.Ceramics LLP, A Limited Liability Partnership Firm, Having its factory at 13th Mile, Tamuli Kuchi, Byrnihat, District- Ri-Bhoi, Meghalaya-793101 and represented by its Authorised representatives Sri Uttam Malakar. …Petitioner -Versus- 1. The Union of India, Represented by the Principal Commissioner, to the Government of India, Department of Customs, New Delhi-110001. 2. The Assistant Commissioner of Customs, EOMC (Port) Section, Custom House, Kolkata. 3. The Superintendent of Customs, EOMC (Port) Section, Custom House, Kolkata. 4. The Foreign Trade Development Officer, Office of the Deputy Director General of Foreign Trade, Ministry of Commerce & Industry, 209, R G. Baruah Road, Guwahati – 24, Assam. 2026:MLHC:407-DB 2 5. The Joint Director General of Foreign Trade, R.B. Baruah Path, Guwahati-24. …Respondent(s) 6. Axis Bank Limited, NPC 1, Domestic Trade Finance Centre, 5th Floor, Gigaplex Building No. 1, Plot No. 11.5, MIDC, Airoli knowledge Park, Navi Mumbai-400708, Maharashtra, India. …Pro-forma Respondent Coram: Hon’ble Mr. Justice H. S. Thangkhiew, Judge Hon’ble Mr. Justice B. Bhattacharjee, Judge Appearance: For the Petitioner/Applicant(s) : Mr. S.K.Saha, Adv. For the Respondent(s) : Dr. B.N.Gogoi, Adv. for R 1-5. i) Whether approved for reporting in Yes/No Law journals etc: ii) Whether approved for publication Yes/No in press: Per. H.S. Thangkhiew, Judge: JUDGMENT AND ORDER (ORAL) 1. Mr. S.K.Saha, learned counsel for the petitioner prays that he may be allowed to withdraw this instant writ petition with liberty to file afresh, if so advised. 2026:MLHC:407-DB 3 2. The same is not objected to by Dr. B.N.Gogoi, learned counsel for the respondents No. 1-5. 3. Accordingly, the matter stands closed and disposed of on withdrawal, however, with liberty as prayed. (B. Bhattacharjee) (H.S. Thangkhiew) JUDGE JUDGE 2026:MLHC:407-DB Digitally signed by SAMANTHA ANNA LIYA RYNJAH Date: 2026.04.28 17:03:29 IST