https://www.taxtmi.com/caselaws?id=46164 The dominant issue was whether the importer could re-export confiscated articles without payment of redemption fine. Applying the SC ruling in Siemens Ltd., the HC held that re-export could be permitted and that payment of redemption fine was not a precondition for re-export; consequently, the redemption fine requirement was set aside. The further issue was the quantum of penalty: considering the value of the goods, the HC found the penalty imposed to be grossly excessive and reduced it, directing payment within two weeks, failing which re-export would not be allowed. The writ petition was partly allowed. en-us Thu, 06 Dec 2001 00:00:00 +0530 Tue, 23 Dec 2025 15:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46164 The dominant issue was whether the importer could re-export confiscated articles without payment of redemption fine. Applying the SC ruling in Siemens Ltd., the HC held that re-export could be permitted and that payment of redemption fine was not a precondition for re-export; consequently, the redemption fine requirement was set aside. The further issue was the quantum of penalty: considering the value of the goods, the HC found the penalty imposed to be grossly excessive and reduced it, directing payment within two weeks, failing which re-export would not be allowed. The writ petition was partly allowed. Case-Laws Customs Thu, 06 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46164