"Necessary and Proper Parties” : Gauhati HC Allows Impleadment of CBIC & Customs Authorities in Writ Petition [Read Order]

In a recent order, the Gauhati High Court (Kohima Bench) allowed an application seeking the impleadment of senior tax and customs officials, including the Chairman of the Central Board of Indirect Taxes and Customs (CBIC), as parties in a pending writ petition.

Moa Jamir, counsel, appearing for the applicant, filed the Interlocutory Application, which has been instituted, praying for the impleading of “The Chairman, Central Board of Indirect Taxes& Customs (CBIC), Department of Revenue, Ministry of Finance, The Commissioner,

Customs, Central Excise & Service Tax Siliguri and the Assistant Commissioner of Customs.”

The writ petition involves issues related to Customs and taxation (indicated by the presence of the Customs Preventive Division and the Land Customs Station). The CBIC and Customs Commissioners are the statutory authorities responsible for implementing these laws.

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It was viewed that if the petitioner is seeking relief regarding a customs seizure, detention, or procedural issue, the State of Nagaland (the primary respondent) may not have the power to grant that relief. Only the Central Customs authorities (CBIC) have the power to issue orders regarding central customs duties or procedures. Therefore, their presence is "necessary" for the court to pass an enforceable order.

The Chairman of CBIC and the Customs Commissioners are "necessary parties" because they hold the legal authority over the subject matter (Customs), and the Court cannot grant a meaningful or enforceable remedy without their involvement.

Justice N. Unni Krishnan Nair passed the order on an Interlocutory Application, permitting the applicant to add the Chairman CBIC, the Commissioner of Customs (Siliguri Commissionerate), and the Assistant Commissioner of Customs (Fulbari Land Customs Station) as respondents nos. 6, 7, and 8.

The Court, after perusing the contentions and a previous order in the connected writ petition (WP(C) No. 59/2026), expressed satisfaction that the impleaded authorities were “necessary and proper parties for adjudication of the issues” arising in the case. Consequently, the Court allowed the applicant to implead

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