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M/S Samsir Uddin Vs the Union of India and 5 Ors. — Gauhati HC (2026) — LawSathi Research

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Gauhati HC
2026
M/S Samsir Uddin Vs the Union of India and 5 Ors.M/S Samsir Uddin v. the Union of India and 5 Ors.

Dismissed¶77

M/S Samsir Uddin v. the Union of India and 5 Ors.

Gauhati HC10 Mar 2026WP(C)/169/2026

Case brief

AI extract

What is this about?

Dismissal-on-withdrawal order, Gauhati High Court, Justice Sanjay Kumar Medhi, dated 11.03.2026; batch of eight writ petitions: lead case WP(C)/169/2026 (M/S Samsir Uddin) and linked WP(C)/6439/2021 (M/S Manik Trade Co.), WP(C)/6665/2021 (M/S Upasana Traders), WP(C)/3970/2021 (M/S Subrata Deb), WP(C)/4002/2021 (M/S Sarada Traders), WP(C)/6963/2021 (M/S ST Store), WP(C)/4684/2021 (M/S Bipul Kumar Dhar), WP(C)/3517/2021 (M/S India Trading and Marketing Agency); petitioners against Union of India, Secretary Department of Revenue/CBEC, Commissioner/Addl. Commissioner of Customs (Preventive) Shillong, Deputy Commissioner/Superintendent of Customs (Preventive) Guwahati and DRI Guwahati; counsel Ms. SS Zia (and Ms. N Rai for WP(C)/3970/2021) did not press the petitions owing to an appeal pending adjudication; petitions dismissed on withdrawal with liberty to approach the Court after disposal of the appeal; no merits adjudication.

What did the court decide?

Liberty to approach this Court in case of any grievance after disposal of the pending appeal. ¶77

Why is it important?

The writ petitions were not pressed in view of an appeal pending adjudication; accordingly they are dismissed on withdrawal, with liberty to the petitioners to approach this Court in case of any grievance after disposal of the appeal. ¶77

What the court decided

AI extract

Outcome

Liberty to approach this Court in case of any grievance after disposal of the pending appeal.

Issue for consideration

Whether the writ petitions should be dismissed on withdrawal, with liberty to approach the Court after disposal of the pending appeal, given counsel's decision not to press them.

Court's answer

The writ petitions were not pressed in view of an appeal pending adjudication; accordingly they are dismissed on withdrawal, with liberty to the petitioners to approach this Court in case of any grievance after disposal of the appeal.

Detailed headnote1 paragraphs

Gauhati High Court, order dated 11.03.2026 by Honourable Mr. Justice Sanjay Kumar Medhi in WP(C)/169/2026 (M/S Samsir Uddin, represented by its proprietor, v. The Union of India and 5 Ors.) with seven linked writ petitions (WP(C)/6439/2021, WP(C)/6665/2021, WP(C)/3970/2021, WP(C)/4002/2021, WP(C)/6963/2021, WP(C)/4684/2021, WP(C)/3517/2021) brought by firms/proprietors against the Union of India (Department of Revenue/CBEC) and Customs (Preventive)/DRI authorities. Learned counsel for the petitioners submitted that, in view of an appeal pending adjudication, she would not press the writ petitions and prayed for liberty to approach this Court in case of any grievance after disposal of the appeal. Held: the writ petitions are dismissed on withdrawal with liberty as prayed for. No adjudication on merits and no point of law decided.

A

Page No.# 1/11

GAHC010253522025

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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

Issues for consideration

1 issue framed by the court

AI extract

1.
Whether the writ petitions should be dismissed on withdrawal, with liberty to approach the Court after disposal of the pending appeal, given counsel's decision not to press them.medium confidence¶75
The court held
The writ petitions were not pressed in view of an appeal pending adjudication; accordingly they are dismissed on withdrawal, with liberty to the petitioners to approach this Court in case of any grievance after disposal of the appeal.ratio¶77

Procedural history

How this case reached the court

AI extract

Prior proceeding
The principal matter WP(C)/169/2026 was taken up along with seven linked writ petitions: WP(C)/6439/2021, WP(C)/6665/2021, WP(C)/3970/2021, WP(C)/4002/2021, WP(C)/6963/2021, WP(C)/4684/2021 and WP(C)/3517/2021, with the same respondent side.¶20
Prior proceeding
At the hearing, counsel for the petitioners submitted she would not press the writ petitions in view of an appeal pending adjudication, and prayed for liberty to approach the Court in case of any grievance after disposal of the appeal.¶75

Parties & counsel

AI extract

petitioner
M/S SAMSIR UDDIN¶6
Ms. S S Zia
respondent
THE UNION OF INDIA AND 5 ORS¶9
Mr. S K Medhi, Mr. S C Keyal, Ms. M. Das
petitioner
M/S MANIK TRADE CO.¶21
Ms. S S Zia
petitioner
M/S. UPASANA TRADERS¶32
Ms. S S Zia
petitioner
M/S SUBRATA DEB¶38
Ms. N Rai
petitioner
M/S SARADA TRADERS¶46
Ms. S S Zia
petitioner
M/S ST STORE¶52
Ms. S S Zia
petitioner
M/S BIPUL KUMAR DHAR¶58
Ms. S S Zia
petitioner
M/S INDIA TRADING AND MARKETING AGENCY¶63
Ms. S S Zia

Coram

AI extract

Sanjay Kumar Medhiauthor¶71

Case details

As recorded by the court registry

Court: Gauhati HC
Decided on: 10 Mar 2026 · March
Registered: 8 Jan 2026
Case no.: WP(C)/169/2026
CNR: GAHC010253522025
Bench: Sanjay Kumar Medhi
Disposal: Dismissed
Case type: WP(C)

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Cite this judgement

M/S Samsir Uddin v. the Union of India and 5 Ors., WP(C)/169/2026 (GAU), decided on 10 March 2026.

The Gauhati High Court publishes no neutral citation for this judgement — cite it by case number and date of decision.

Procedural history2

The principal matter WP(C)/169/2026 was taken up along with seven linked writ petitions: WP(C)/6439/2021, WP(C)/6665/2021, WP(C)/3970/2021, WP(C)/4002/2021, WP(C)/6963/2021, WP(C)/4684/2021 and WP(C)/3517/2021, with the same respondent side.
At the hearing, counsel for the petitioners submitted she would not press the writ petitions in view of an appeal pending adjudication, and prayed for liberty to approach the Court in case of any grievance after disposal of the appeal.

View full history

Bench / Coram

Sanjay Kumar Medhi

Parties & counsel