28.04.2026 vs The Union Of India on 28 April, 2026

Meghalaya High Court

Date Of Decision: 28.04.2026 vs The Union Of India on 28 April, 2026

Author: H. S. Thangkhiew

Bench: H. S. Thangkhiew

                                                        2026:MLHC:407-DB



     Serial No.07
     Regular List

                        HIGH COURT OF MEGHALAYA
                            AT SHILLONG


WP(C). No. 412 of 2025
                                              Date of Decision: 28.04.2026

M/s. S.D.Ceramics LLP,
A Limited Liability Partnership Firm,
Having its factory at 13th Mile, Tamuli Kuchi,
Byrnihat, District- Ri-Bhoi,
Meghalaya-793101 and represented by its
Authorised representatives Sri Uttam Malakar.

                                                              ...Petitioner

         -Versus-


1.       The Union of India,
         Represented by the Principal Commissioner,
         to the Government of India,
         Department of Customs,
         New Delhi-110001.

2.       The Assistant Commissioner of Customs,
         EOMC (Port) Section,
         Custom House, Kolkata.

3.       The Superintendent of Customs,
         EOMC (Port) Section, Custom House,
         Kolkata.

4.       The Foreign Trade Development Officer,
         Office of the Deputy Director General of
         Foreign Trade, Ministry of Commerce &
         Industry, 209, R G. Baruah Road,
         Guwahati - 24, Assam.


                                       1
                                                             2026:MLHC:407-DB



5.    The Joint Director General of Foreign Trade,
      R.B. Baruah Path, Guwahati-24.

                                                             ...Respondent(s)

6.    Axis Bank Limited, NPC 1,
      Domestic Trade Finance Centre,
      5th Floor, Gigaplex Building No. 1,
      Plot No. 11.5, MIDC,
      Airoli knowledge Park,
      Navi Mumbai-400708,
      Maharashtra, India.
                                                     ...Pro-forma Respondent

Coram:
              Hon'ble Mr. Justice H. S. Thangkhiew, Judge
              Hon'ble Mr. Justice B. Bhattacharjee, Judge

Appearance:
For the Petitioner/Applicant(s) :          Mr. S.K.Saha, Adv.

For the Respondent(s)             :        Dr. B.N.Gogoi, Adv. for R 1-5.


i)    Whether approved for reporting in                       Yes/No
      Law journals etc:

ii)   Whether approved for publication                        Yes/No
      in press:
Per. H.S. Thangkhiew, Judge:


                    JUDGMENT AND ORDER (ORAL)

1. Mr. S.K.Saha, learned counsel for the petitioner prays that he may be

allowed to withdraw this instant writ petition with liberty to file afresh, if so

SPONSORED

advised.

2

2026:MLHC:407-DB

2. The same is not objected to by Dr. B.N.Gogoi, learned counsel for the

respondents No. 1-5.

3. Accordingly, the matter stands closed and disposed of on withdrawal,

however, with liberty as prayed.

                           (B. Bhattacharjee)                    (H.S. Thangkhiew)
                               JUDGE                                    JUDGE




Signature Not Verified                                   3
Digitally signed by
SAMANTHA ANNA LIYA
RYNJAH
Date: 2026.04.28 17:03:29 IST