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 th