JUDGMENT :

J.B.PARDIWALA, J.

1. By this writ-application under Article 226 of the Constitution of India, the writ-applicant has prayed for the following reliefs :

“A. Admit and allow the appeal.

B. Quash and set aside

(i) the order in original no.81/JC-AK/SVPIA/O&A/2015 dated 14.5.2015 passed by the Ld. Adjudicating Authority (Annexure-C)

(ii) the Order in Appeal No.AHM-CUSTM-000-APP-252- 15-16 dt. 08.12.2015 following the above OIO, passed by the Ld. Appellate Authority, (Annexure-D) and

(iii) the Order in Revision, vide File No.151/2020-CUS (WZ)/ASRA/MUMBAI dated 31.8.2020, issued vide F.No.371/17/B/16/RA 5760 dated 30.9.2020 passed by the Ld. Revisionary Authority on behalf of Government of India, in so far as penalty under section 112(b) of confiscation of Aluminum Coated Gold Wires allegedly seized vide Panchnama dated 27.4.2014, is confirmed (Annexure-E).

C. Drop the penalty imposed under section 112(b) of Customs Act, 1962, or alternatively, reduce the same to a reasonable amount,

D. Release and return back to the petitioner the impugned goods (Aluminum Coated Gold Wire) in terms