CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL NEW DELHI PRINCIPAL BENCH - COURT NO. 1 CUSTOMS APPEAL NO. 51152 OF 2025 (Arising out of Order-In-Original No. 36/ZR/POLICY/2024 dated 13.05.2024 passed by the Commissioner of Customs (Airport & General) New Customs House, New Delhi)

M/s Navalai Enterprises ...… Appellant L-184, L-Block Gali No. 1, Mahipalpur Extn, New Delhi- 110037 Versus Commissioner of Customs …… Respondent (Airport & General), New Customs House, Near IGI Airport, New Delhi- 110037 APPEARANCE Shri P. Pathak, consultant and Shri Ajay Kumar, advocate for the applicant Shri M.K. Shukla, authorised representative of the department CORAM : HON’BLE MR. JUSTICE DILIP GUPTA, PRESIDENT HON’BLE MR. P. V SUBBA RAO, MEMBER (TECHNICAL)

FINAL ORDER NO. 50178/2026 DATE OF HEARING/DECISION : January 15, 2026 JUSTICE DILIP GUPTA :

This appeal has been filed by M/s Navalai Enterprises¹ to assail the order dated May 13, 2024 passed by the Commissioner of Customs (Airport & General), New Delhi² by which the permission accorded to the appellant under the provisions of the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010³ has been revoked. The order al