$~20 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 3218/2024 MS IBA CRAFTS PRIVATE LIMITED AND ORS .....Petitioner Through: Mr. Mohd Faraz Anees, Mr. Ajay Kumar & Mr. Yash Singh, Advs. versus UNION OF INDIA AND ORS .....Respondent Through: Mr. Anurag Ojha, SSC with Mr. Dipak Raj, Mr. Aryaman Singh Chouhan, Mr. Yoginder Singh, Commissioner,ACC Exports, Ms. Premlata Khurana, Assistant Commissioner, FPO ACC Exports, Mr. Amit Kumar, Appraiser FPO, Mr. Vinod Kumar, Superintendent FPO, Mr. Gangesh Gunjan, Superintendent ACC Exports, Mr. Yash Ratn, Superintendent ACC Exports. Mr Jagdish Chandra, CGSC, Ms Maanya Saxena, Adv. Mr Narendra kumar, Insp. Foreign Post, Respondent no.1, 4 and 5. CORAM: HON'BLE MR. JUSTICE NITIN WASUDEO SAMBRE HON'BLE MR. JUSTICE AJAY DIGPAUL O R D E R % 29.05.2026 1. In continuation of the hearing that had taken placed on the earlier dates, Mr. Ojha, learned senior standing counsel appearing for the respondent/customs has placed on record a communication dated 28th May, 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 01/06/2026 at 12:21:23 2026, issued by the Customs Department, which reads thus:-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 01/06/2026 at 12:21:23 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 01/06/2026 at 12:21:23 2. In the aforesaid backdrop, Mr. Ojha submits that the postal authorities can certify that the parcels which were booked with it by the petitioner were exported. 3. Learned counsel appearing for the Postal Authorities submits that the Postal Authorities shall do so in terms of the postal receipt which are issued by them and that such certification that the parcel was dispatched was duly issued. 4. In such circumstances, we permit the petitioner to appear before the Superintendent, Foreign Post Office, Kotla Marg, Maulana Azad Medical College Campus, New Delhi–110002, on Monday, i.e., 01st June, 2026, at 11:00 A.M. The said authority shall issue an appropriate certificate, addressed to the respondent-Customs Authorities, within a period of 72 hours from the said date and, in any case, not later than 03rd June, 2026. 5. Mr. Ojha, learned counsel for the customs submits that based on such certification that the parcel booked by the petitioner was exported, the Customs Department shall process the request of the petitioner within a period of 4 weeks thereafter.

6. In the aforesaid backdrop, we accept the statements made by the learned counsel for the respective parties, on instructions, as an undertakings given to this Court. 7. Let the matter be posted for reporting compliance on 13th July, 2026. 8. We further observe that in view of the statutory mandate provided under Section 16 of Integrated Goods and Services Tax Act, 2017 and Rule 96 of the CGST Rules, it was for the Central Board of Indirect Taxes and Customs to frame appropriate policy in the matter which they have not done till this date. 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 01/06/2026 at 12:21:23 9. Let the Chairman of the Board look into the same and also report the steps taken by the next date of hearing. 10. List on 13th July, 2026. 11. Order be uploaded on the website of this Court. NITIN WASUDEO SAMBRE, J AJAY DIGPAUL, J MAY 29, 2026/sky/sk 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 01/06/2026 at 12:21:23

$~20 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 3218/2024 MS IBA CRAFTS PRIVATE LIMITED AND ORS .....Petitioner Through: Mr. Mohd Faraz Anees, Mr. Ajay Kumar & Mr. Yash Singh, Advs. versus UNION OF INDIA AND ORS .....Respondent Through: Mr. Anurag Ojha, SSC with Mr. Dipak Raj, Mr. Aryaman Singh Chouhan, Mr. Yoginder Singh, Commissioner,ACC Exports, Ms. Premlata Khurana, Assistant Commissioner, FPO ACC Exports, Mr. Amit Kumar, Appraiser FPO, Mr. Vinod Kumar, Superintendent FPO, Mr. Gangesh Gunjan, Superintendent ACC Exports, Mr. Yash Ratn, Superintendent ACC Exports. Mr Jagdish Chandra, CGSC, Ms Maanya Saxena, Adv. Mr Narendra kumar, Insp. Foreign Post, Respondent no.1, 4 and 5. CORAM: HON'BLE MR. JUSTICE NITIN WASUDEO SAMBRE HON'BLE MR. JUSTICE AJAY DIGPAUL O R D E R % 29.05.2026 1. In continuation of the hearing that had taken placed on the earlier dates, Mr. Ojha, learned senior standing counsel appearing for the respondent/customs has placed on record a communication dated 28th May, 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 01/06/2026 at 12:21:23 2026, issued by the Customs Department, which reads thus:-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 01/06/2026 at 12:21:23 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 01/06/2026 at 12:21:23 2. In the aforesaid backdrop, Mr. Ojha submits that the postal authorities can certify that the parcels which were booked with it by the petitioner were exported. 3. Learned counsel appearing for the Postal Authorities submits that the Postal Authorities shall do so in terms of the postal receipt which are issued by them and that such certification that the parcel was dispatched was duly issued. 4. In such circumstances, we permit the petitioner to appear before the Superintendent, Foreign Post Office, Kotla Marg, Maulana Azad Medical College Campus, New Delhi–110002, on Monday, i.e., 01st June, 2026, at 11:00 A.M. The said authority shall issue an appropriate certificate, addressed to the respondent-Customs Authorities, within a period of 72 hours from the said date and, in any case, not later than 03rd June, 2026. 5. Mr. Ojha, learned counsel for the customs submits that based on such certification that the parcel booked by the petitioner was exported, the Customs Department shall process the request of the petitioner within a period of 4 weeks thereafter.

6. In the aforesaid backdrop, we accept the statements made by the learned counsel for the respective parties, on instructions, as an undertakings given to this Court. 7. Let the matter be posted for reporting compliance on 13th July, 2026. 8. We further observe that in view of the statutory mandate provided under Section 16 of Integrated Goods and Services Tax Act, 2017 and Rule 96 of the CGST Rules, it was for the Central Board of Indirect Taxes and Customs to frame appropriate policy in the matter which they have not done till this date. 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 01/06/2026 at 12:21:23 9. Let the Chairman of the Board look into the same and also report the steps taken by the next date of hearing. 10. List on 13th July, 2026. 11. Order be uploaded on the website of this Court. NITIN WASUDEO SAMBRE, J AJAY DIGPAUL, J MAY 29, 2026/sky/sk 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 01/06/2026 at 12:21:23