Smti. Nepfusalu Rose Vs State of Nagaland And 7 Ors (Guwahati High Court)
The Gauhati High Court allowed an interlocutory application seeking impleadment of the Central Board of Indirect Taxes and Customs (CBIC), the Commissioner of Customs, Central Excise & Service Tax, Siliguri Commissionerate, and the Assistant Commissioner of Customs, Fulbari Land Customs Station, as respondent parties in a connected writ petition. After hearing counsel for the applicant and examining the contentions raised in the application along with its earlier order dated April 28, 2026 passed in WP(C) No. 59/2026, the Court held that the authorities sought to be added were “necessary and proper parties” for effective adjudication of the issues involved in the writ petition. Accordingly, the Court permitted the applicant to implead the said authorities as respondent nos. 6, 7, and 8 in the connected matter. With these observations and directions, the interlocutory application was disposed of by the Court.
FULL TEXT OF THE JUDGMENT/ORDER OF GUWAHATI HIGH COURT
Heard Mr. Moa Jamir, learned counsel, appearing for the applicant.
The present Interlocutory Application has been instituted praying for impleading the following Authorities;
“(i) The Chairman,
Central Board of Indirect Taxes & Customs (CBIC),
Department of Revenue,
Ministry of Finance, North Block,
Central Secretariat,
New Delhi, Delhi-110001, India,
(ii) The Commissioner,
Customs, Central Excise & Service Tax Siliguri Commissionerate,
Siliguri- 734001, and
(iii) The Assistant Commissioner of Customs,
Fulbari Land Customs Station,
Vill- Champatgach, Fulabari, Jalpaiguri”,
as respondents nos.6, 7 and 8 respectively.
