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Gauhati High Court
M/S Sarada Traders vs The Union Of India And 5 Ors on 19 February, 2026
Author: Sanjay Kumar Medhi
Bench: Sanjay Kumar Medhi
Page No.# 1/9
GAHC010253522025
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THE GAUHATI HIGH COURT
(HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)
Case No. : 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
Page No.# 2/9
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.
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
Page No.# 3/9
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 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
Page No.# 4/9
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 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.
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
ASSAM.
Page No.# 5/9
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)/6439/2021
M/S MANIK TRADE CO.
REP. BY ITS PROPRIETOR SRI MANIK MALAKAR
S/O. SAUDAM MALAKAR
Page No.# 6/9
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
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
Page No.# 7/9
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
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
Page No.# 8/9
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)/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
Page No.# 9/9
793001
MEGHALAYA
4:THE DEPUTY COMMISSIONER OF CUSTOMS PREVENTIVE DIVISION
GUWAHATI 13
NILMONI PHUKAN PATH
SREE NAGAR
GUWAHATI 781006
ASSAM
5:SUPERINTENDENT PREVENTIVE
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
BEFORE
HONOURABLE MR. JUSTICE SANJAY KUMAR MEDHI
ORDER
19.02.2026
As per the earlier orders, these matters be listed along with
WP(C)/169/2026.
JUDGE
Comparing Assistant
