CENTURY PLYBOARDS (I) LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard Dr. Ashok Saraf, learned senior counsel for the petitioner. Also heard Ms. A Gayan, learned CGC for the respondents no. 1 to 4 being the authorities under the Department of Revenue, Ministry of Financed, Government of India.

(2.) Considering the nature of the grievance raised, we also require the petitioner to implead the Commissioner of Customs NER Custom House, Shillong - 1 as the respondent no. 5.

(3.) Mr. SC Keyal, learned counsel enters appearance for the Customs Department, Government of India.