Proceedings under the Customs Act, 1962, were taken against the petitioner on the ground of seizure of consumer goods of high profit margin like textiles, fountain pens, nail clippers, toilet requisites etc., from inside the fiat car owned by the petitioner. The third respondent on adjudication of the case, by order, dated 29.5.1971 ordered confiscation of the goods. The car owned by the petitioner was also confiscated under Section 115(2) of the Act, but, he was allowed an option to pay a fine of Rs. 15, 000 in lieu of such confiscation. In addition, a penalty of Rs. 20, 000 under Section 112 of the Act was also imposed on the petitioner. The appeal preferred by the petitioner to the second respondent was rejected on 9.12.1975. On the same set of facts and allegations, a criminal prosecution was launched against the petitioner and the Chief Metropolitan Magistrate, Madras, convicted the petitioner and passed a sentence of fine on 25.5.1977. There was an appeal by the petitioner in the Court of Sessions, Madras Division and the Appellate Court found, on an assessment of the materials on merits, that the version put forth by the department cannot be believed and further