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Issues Involved:
The petitioner challenged orders directing payment of redemption value for articles brought from Singapore, seeking to re-export them without paying redemption value. Summary: Issue 1: Redemption Value and Re-export The petitioner contested orders to pay redemption value for articles from Singapore, expressing intent to re-export instead of using or selling within India. The Supreme Court decision in Siemens Limited v. Collector of Customs supports the right to re-export without paying redemption fine. Issue 2: Imposition of Penalty Petitioner's counsel argued against a penalty of Rs. 33,000, citing non-importation and non-use/sale of the articles in India. Department's counsel defended the penalty imposition for alleged violations. Judgment: The court found the penalty amount excessively high considering the circumstances and reduced it to Rs. 15,000. The petitioner must pay this reduced penalty within two weeks to re-export the items, allowing the writ petition in part with no costs.
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