Page No.# 1/11 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 ASSAM 5:SUPERINTENDENT PREVENTIVE CUSTOMS PREVENTIVE DIVISION GUWAHATI 13 NILMONI PHUKAN PATH SREE NAGAR GUWAHATI Page No.# 2/11 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)/6439/2021 M/S MANIK TRADE CO. REP. BY ITS PROPRIETOR SRI MANIK MALAKAR S/O. SAUDAM MALAKAR 85 KAMALA NAGAR PART-I KAMALA NAGAR LAWNGTLAI MIZORAM-796772 MIZORAM. VERSUS THE UNION OF INDIA AND 5 ORS REP. BY THE SECRETARY 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 Page No.# 3/11 MEGHALAYA. 4:THE DEPUTY COMMISSIONER OF CUSTOMS PREVENTIVE DIVISION GUWAHATI 13 NILMONI PHUKAN PATH SREE NAGAR GUWAHATI-781006 ASSAM. 5:THE SUPERINTENDENT PREVENTIVE CUSTOMS PREVENTIVE DIVISION GUWAHATI 13 NILMONI PHUKAN PATH SREE NAGAR GUWAHATI ASSAM-781006. 6:THE ADDL. DIRECTOR GENERAL DRI GUWAHATI ZONAL UNIT CHRISTAN BASTI GUWAHATI-781006 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)/6665/2021 M/S. UPASANA TRADERS REP. BY ITS PROPRIETOR PALLAB BISWAS AGE-24 YEARS S/O PRADIP KUMAR BISWAS R/O PATRAPARA ADISAPTAGRAM BAZAR MOGRA DIST-HOWLY WEST BENGAL PIN-712148 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 Page No.# 4/11 2:THE COMMISSIONER OF CUSTOMS PREVENTIVE 110 MAHATMA GANDHI ROAD NER SHILLONG PIN-793001 MEGHALAYA 3:THE ADDL COMMISSIONER OF CUSTOMS PREVENTIVE 110 MAHATMA GANDHI ROAD NER SHILLONG PIN-793001 MEGHALAYA 4:THE DEPUTY COMMISSIONER OF CUSTOMS PREVENTIVE DIVISION GUWAHATI 13 NILMONI PHUKAN PATH SREE NAGAR GUWAHATI-781006 ASSAM 5:THE SUPERINTENDENT PREVENTIVE CUSTOMS PREVENTIVE DIVISION GUWAHATI 13 NILMONI PHUKAN PATH SREE NAGAR GUWAHATI-781006 ASSAM 6:THE JOINT DIRECTOR DIRECTORATE OF REVENUE INTELLIGENCE GUWAHATI ZONAL UNIT MAINAAK TOWERS CHRISTIAN BASTI GUWAHATI PIN-781005 ------------ 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)/3970/2021 M/S SUBRATA DEB REPRESENTED BY ITS PROPRIETOR SHRI SUBRATA DEB AGED ABOUT 50 YEARS S/O LATE SUMANTA DEB R/O BIDYARATNAPUR P.O. DHOLAI BAZAR DIST. CACHAR PIN 788120 Page No.# 5/11 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 ASSAM. 5:SUPERINTENDENT PREVENTIVE CUSTOMS PREVENTIVE DIVISION GUWAHATI 13. NILMONI PHUKAN PATH SREE NAGAR GUWAHATI ASSAM 781006 6:THE ADDL. DIRECTOR GENERAL DRI GUWAHATI ZONAL UNIT CHRISTIAN BASTI GUWAHATI 78006 ASSAM. ------------ Advocate for : MS. N RAI Advocate for : ASSTT.S.G.I. appearing for THE UNION OF INDIA AND 5 ORS. Linked Case : WP(C)/4002/2021 M/S SARADA TRADERS REPRESENTED BY ITS PROPRIETOR SHRI PRADIP KUMAR PAUL Page No.# 6/11 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 ASSAM. 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. Page No.# 7/11 Linked Case : WP(C)/6963/2021 M/S ST STORE REPRESENTED BY ITS PROPRIETOR LALRAMDINMAWII 40 YEARS D/O LALTHANSIAMA 52 KAHRAWT VILLAGE PO AND DIST CHAMPHAI 796321 VERSUS THE UNION OF INDIA AND 4 ORS REPRESENTED BY THE SECRETARY TO THE DEPT. 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 Page No.# 8/11 CUSTOM PREVENTIVE DIVISION GUWAHATI 13 NILMONI PHUKAN PATH SREE NAGAR GUWAHATI 781006 ASSAM ------------ Advocate for : MS S S ZIA Advocate for : SC CENTRAL EXCISE CUSTOMS 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 ASSAM 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 Page No.# 9/11 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 OF INDIA AND 5 ORS Linked Case : WP(C)/3517/2021 M/S INDIA TRADING AND MARKETING AGENCY REPRESENTED BY ITS PROPRIETOR BIPUL DAS SON OF LATE BINOD LAL MEHERPUR SHIVALIK PARK UTTAR KRISHNAPUR SILCHAR DIST CACHAR ASSAM VERSUS THE UNION OF INDIA AND 4 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 Page No.# 10/11 MEGHALAYA 3:THE ADDITIONAL COMMISSIONER OF CUSTOMS PREVENTIVE 110 MAHATMA GANDHI ROAD NER SHILLONG 793001 MEGHALAYA 4:THE DEPUTY COMMISSIONER OF CUSTOMS PREVENTIVE DIVISION GUWAHATI 13 NILIMONI PHUKAN PATH SREE NAGAR GUWAHATI 781006 ASSAM 5:SUPERINTENDENT PREVENTIVE CUSTOMS PREVENTIVE DIVISION GUWAHATI . 13 NILIMONI PHUKAN PATH SREE NAGAR GUWAHATI 781006 ASSAM ------------ Advocate for : MS S S ZIA Advocate for : SC CENTRAL EXCISE CUSTOMS appearing for THE UNION OF INDIA AND 4 ORS. BEFORE HONOURABLE MR. JUSTICE SANJAY KUMAR MEDHI ORDER 11.03.2026 Heard Ms. SS Zia, learned counsel for the petitioners in these cases. Also heard Ms. M. Das, learned counsel appearing on behalf of Shri SK Medhi, learned CGC and Shri SC Keyal, learned Senior Standing Counsel, Customs Department. Ms. Zia, learned counsel for the petitioners has submitted that in view of the appeal which is pending adjudication, she would not like to press these writ petitions. She has however prayed for liberty to approach this Court in case of any grievance after disposal of the appeal. Page No.# 11/11 In view of the aforesaid submission, these writ petitions are dismissed on withdrawal with liberty as prayed for. JUDGE Comparing Assistant