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M/S St Store Vs the Union of India and 4 Ors. — Gauhati HC (2026) — LawSathi Research

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Gauhati HC
2026
M/S St Store Vs the Union of India and 4 Ors.M/S St Store v. the Union of India and 4 Ors.

Dismissed¶77

M/S St Store v. the Union of India and 4 Ors.

Gauhati HC10 Mar 2026WP(C)/6963/2021

Case brief

AI extract

What is this about?

Gauhati High Court, order dated 11.03.2026 by Sanjay Kumar Medhi, J.: customs/DRI-related writ petitions dismissed on withdrawal with liberty to re-approach after disposal of a pending appeal; batch comprising lead case WP(C)/169/2026 (M/s Samsir Uddin) and seven linked 2021 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); petitioners are traders/firms of Assam, Mizoram and West Bengal; respondents: Union of India (Deptt. of Revenue/CBEC), Commissioner and Addl. Commissioner of Customs (Preventive) Shillong, Deputy Commissioner and Superintendent Customs (Preventive) Guwahati, Addl. DG/Joint Director DRI Guwahati; counsel: SS Zia (and N Rai per cause list) for petitioners; SK Medhi (CGC), SC Keyal (Senior Standing Counsel, Customs) and M. Das for respondents; no statute or precedent cited; no substantive issue adjudicated; useful only as evidence of withdrawal/liberty practice, not citable for any proposition of law.

What did the court decide?

Dismissal on withdrawal, with liberty to approach the Court in case of any grievance after disposal of the pending appeal. ¶77

Why is it important?

Accepting counsel's submission that the writ petitions would not be pressed in view of the pending appeal, the Court dismissed the writ petitions on withdrawal with liberty to the petitioners to approach the Court in case of any grievance after disposal of the appeal. No substantive issue was adjudicated. ¶77

What the court decided

AI extract

Outcome

Dismissal on withdrawal, with liberty to approach the Court in case of any grievance after disposal of the pending appeal.

Ratio / Principle

Accepting counsel's submission that the writ petitions would not be pressed in view of the pending appeal, the Court dismissed the writ petitions on withdrawal with liberty to the petitioners to approach the Court in case of any grievance after disposal of the appeal. No substantive issue was adjudicated.

Detailed headnote1 paragraphs

Gauhati High Court, Single Judge (Sanjay Kumar Medhi, J.), order dated 11.03.2026: batch of eight writ petitions disposed of without adjudication. Lead case WP(C)/169/2026, M/s Samsir Uddin v. Union of India & 5 Ors., together with seven linked 2021 writ petitions (M/s Manik Trade Co. - WP(C)/6439/2021; M/s Upasana Traders - WP(C)/6665/2021; M/s Subrata Deb - WP(C)/3970/2021; M/s Sarada Traders - WP(C)/4002/2021; M/s ST Store - WP(C)/6963/2021; M/s Bipul Kumar Dhar - WP(C)/4684/2021; M/s India Trading and Marketing Agency - WP(C)/3517/2021), all against the Union of India (Department of Revenue/Central Board of Excise and Customs), the Commissioner and Addl. Commissioner of Customs (Preventive), Shillong, the Deputy Commissioner and Superintendent, Customs (Preventive Division), Guwahati, and DRI Guwahati. Counsel for the petitioners (Ms SS Zia) submitted that, in view of an appeal pending adjudication, she would not press the writ petitions and prayed for liberty to approach the 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 statute or precedent was cited and no point of law was 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

Procedural history

How this case reached the court

AI extract

Prior proceeding
An appeal is stated to be pending adjudication; in view of it, counsel for the petitioners elected not to press the writ petitions and prayed for liberty to approach the Court in case of any grievance after disposal of the appeal. Forum and subject of the appeal are not stated in the document.¶75

Parties & counsel

AI extract

petitioner
M/S SAMSIR UDDIN (represented by its proprietor Samsir Uddin)¶7
SS Zia
respondent
THE UNION OF INDIA AND 5 ORS (represented by the Secretary to the Department of Revenue, Central Board of Excise and Customs)¶10
SK Medhi, SC Keyal, M. Das
petitioner
M/S MANIK TRADE CO. (represented by its proprietor Sri Manik Malakar) - linked case WP(C)/6439/2021¶21
SS Zia
petitioner
M/S. UPASANA TRADERS (represented by its proprietor Pallab Biswas) - linked case WP(C)/6665/2021¶32
SS Zia
petitioner
M/S SUBRATA DEB (represented by its proprietor Shri Subrata Deb) - linked case WP(C)/3970/2021¶38
SS Zia, N Rai
petitioner
M/S SARADA TRADERS (represented by its proprietor Shri Pradip Kumar Paul) - linked case WP(C)/4002/2021¶46
SS Zia
petitioner
M/S ST STORE (represented by its proprietor Lalramdinmawii) - linked case WP(C)/6963/2021¶52
SS Zia
petitioner
M/S BIPUL KUMAR DHAR (represented by its proprietor Shri Bipul Kumar Dhar) - linked case WP(C)/4684/2021¶58
SS Zia
petitioner
M/S INDIA TRADING AND MARKETING AGENCY (represented by its proprietor Bipul Das) - linked case WP(C)/3517/2021¶63
SS 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: 16 Dec 2021
Case no.: WP(C)/6963/2021
CNR: GAHC010214062021
Bench: Sanjay Kumar Medhi
Disposal: Dismissed
Case type: WP(C)

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Cite this judgement

M/S St Store v. the Union of India and 4 Ors., WP(C)/6963/2021 (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 history1

An appeal is stated to be pending adjudication; in view of it, counsel for the petitioners elected not to press the writ petitions and prayed for liberty to approach the Court in case of any grievance after disposal of the appeal. Forum and subject of the appeal are not stated in the document.

View full history

Bench / Coram

Sanjay Kumar Medhi

Parties & counsel