$~41 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 13799/2025 RAVINDER SINGH .....Petitioner Through: versus THE COMMISSIONER OF CUSTOM & ORS. .....Respondents Through: Mr. Aditya Singla, SSC CBIC with Ms. Arya Suresh Nair, Mr. Dhananjay Gautam, Mr. Akhil Sharma and Ms. Shreya Lamba, Advs. CORAM: HON'BLE MR. JUSTICE NITIN WASUDEO SAMBRE HON'BLE MR. JUSTICE AJAY DIGPAUL O R D E R % 15.01.2026 CM APPL. 64582/2025 List on 21st April 2026. NITIN WASUDEO SAMBRE, J AJAY DIGPAUL, J JANUARY 15, 2026/AS This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 19/01/2026 at 13:04:21