By most techniques, the navel remains attached to the abdominal wall during the performance of the surgery. Once the excess tissue has been removed, and the upper abdominal tissue pulled down to reach the horizontal incision, a mark is made to note the level of the navel, and an incision is made there through which the navel is sutured into place.
Occasionally and under special circumstances, a technique called "umbilical float: is used. Here the navel stays attached to the abdominal skin and may be moved down several centimeters. This requires the patient's foreknowledge, and can work well if the navel is higher than desired.
Thanks for the question, best wishes.