M/S Samsir Uddin vs The Union Of India And 5 Ors
2026 Latest Caselaw 838 Gua

Gauhati High Court

M/S Samsir Uddin vs The Union Of India And 5 Ors on 6 February, 2026

Author: Soumitra Saikia

Bench: Soumitra Saikia

                                                                   Page No.# 1/13

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.# 2/13

             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
                                                                 Page No.# 3/13


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.



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
                                                                 Page No.# 4/13

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
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
                                                                 Page No.# 5/13

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 OF INDIA AND 5 ORS



Linked Case : WP(C)/2366/2021

ST STORE
REPRESENTED BY ITS PROPRIETOR LALRAMDINMAWII
AGED ABOUT 39 YEARS
D/O LALTHANSIAMA
52
KAHRAWT
VILLAGE AND PO CHAMPHAI
DIST CHAMPHAI
796321
                                                                 Page No.# 6/13


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
 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

NILUMONI PHUKAN PATH
SREE NAGAR
GUWAHATI 781006 ASSAM

5:SUPERINTENDENT PREVENTIVE
CUSTOMS PREVENTIVE DIVISION GUWAHATI 13
NILUMONI PHUKAN PATH
SREE NAGAR
GUWAHATI 781006 ASSAM
------------
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)/3517/2021

M/S INDIA TRADING AND MARKETING AGENCY
REPRESENTED BY ITS PROPRIETOR BIPUL DAS
SON OF LATE BINOD LAL
MEHERPUR
                                                         Page No.# 7/13

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
 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
                                                     Page No.# 8/13


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.


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.
                                                                 Page No.# 9/13

------------
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
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
                                                                Page No.# 10/13


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

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
                                                                Page No.# 11/13


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)/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
                                                        Page No.# 12/13

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

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
                                                                 Page No.# 13/13


                                     BEFORE
                      HONOURABLE MR. JUSTICE SOUMITRA SAIKIA

                                      ORDER

06.02.2026

Mention is made on behalf of Ms S. S. Zia, the learned counsel for the petitioner, who is stated to be indisposed. Therefore, prayer is made for adjournment on her behalf.

Mr. S.C. Kayal, learned Standing Counsel for the respondents has not object to the prayer made, as the same is made on personal grounds of the learned counsel for the petitioner.

As agreed to, list these matters on 19.02.2026.

JUDGE

Comparing Assistant