JUDGMENT/ORDER

A.S.CHANDURKAR,J. - RULE. Rule made returnable forthwith and heard the learned counsel for the parties.

2. The challenge raised in the present writ petition is to the order dtd. 21/6/2022 passed by the Joint Commissioner, Customs thereby directing confiscation of the goods imported by the petitioner by holding them to be kerosene oil valued at Rs.1,19,96,909.00 under Sec. 111(d) and 111(m) of the Customs Act, 1962 (for short, 'the Act of 1962'). Option has been given to the petitioner to redeem the confiscated goods after paying redemption fine equivalent to the value of the goods. Penalty under Sec. 112(a) has also been imposed for a sum equal to the value of the goods imported. Further penalty under Sec. 114-AA also equivalent to the value of the goods has been imposed.

3. Brief facts giving rise to the present challenge are that the petitioner, a Proprietary Concern, is engaged in the import and trading of Petrochemicals as well as Oil products obtained from Bituminous Minerals. The petitioner holds requisite permissions and has been duly registered as required. Pursuant to Invoice dtd. 23/8/2021 the petitioner imported Mixed Mineral Hydrocarbon Oil from Kuwait. The