The petitioner is aggrieved by the order of the first respondent dated 28th October 1981 in and by which he has confirmed an order of confiscation of cloves valued at Rs. 47, 000 for violation of Section 111(d) of the Customs Act, 1962 (hereinafter called the 'Act'), and also levy of personal penalty of Rs. 2500 under Section 112 of the Act.

2.Brief facts relating to this writ petition may now be noted. On 7th May 1973, the officers of the Central Excise department raided the premises bearing Nos. 104 and 126 South street, Madras 23, and seized 245 kgs. and 249 kgs. of cloves belonging to the petitioner on entertaining a reasonable belief that the said cloves have been illegally imported into India. For the show cause notice dated 7th August 1973 issued to the petitioner, a reply was sent on 18th October 1973, stating that the cloves were purchased from one Kusal Ray who in turn purchased the same in the auction held by the Central Excise department at Nagapattinam under Customs Receipt No. 90, dated 20th July 1964. In the same reply, it was further stated that the statement already given by the petitioner at the time of inspection should not be relied upon as it was tak