The petitioner is entitled to re-export the articles without paying redemption value, as established in the decision of Siemens Limited v. Collector of Customs.

The Order of the Court is as follows :-

Heard the learned Counsel for the parties.

2.The petitioner in this Writ Petition is aggrieved by the orders passed directing the petitioner to pay penalty regarding payment of redemption value for the articles which are brought from Singapore. Subsequently, the petitioner contended that he is no longer interested to take return for the purpose of use or consumption within India, but he wanted to re-export the same. Therefore, he prayed that he need not pay any redemption value. No order has been passed in the revision petition where such prayer has been made. Hence, the present Writ Petition has been filed.

3.It appears that the question relating to re-export is covered by the decision of the Supreme Court rendered in the case ofSiemens Limitedv.Collector of Customsreported in S.C. Keeping in view the abovesaid decision there cannot be any doubt that the petitioner is entitled to re-export the articles in question and for the abovesaid purpose, it is not necessary for him to pay redemption fine as imposed by the authorities.

4.The learned Counsel for the petitioner further submitted that since the petitioner is not going to import the articles and use or sell the articles within India, the imposition of penalty of Rs. 33, 000/- should be quashed.

5.The learned Counsel appearing for the Department has opposed to this stating that the petitioner has violated and the penalty has been rightly imposed.

6.In the facts and circumstances of the case, I feel the imposition of penalty of Rs. 33, 000/-, keeping in view the relevant value of the articles concerned, appears to be grossly high and interest of justice would be met by reducing the penalty to Rs. 15, 000/- and such amount should be paid by the petitioner within a period of two weeks from the date of receipt of this order. Only after the amount is paid, the petitioner would be permitted to re-export the items concerned.

7.In the result, the Writ Petition is partly allowed. No costs. Consequently, connected W.M.Ps. are closed.