ORDER :

Abdul Quddhose, J.

This writ petition has been filed, challenging the impugned order in original dated 03.06.2024 passed by the second respondent, confiscating the subject gold jewellery, morefully described in the prayer to this writ petition and also imposing penalty of Rs.3,00,000/- on the petitioner under Section 112 of the Customs Act, 1962.

2.The case of the petitioner is that he is working in Malaysia and he had brought the subject gold jewellery during one of his visits to India. According to the petitioner, since he was lacking requisite foreign currency for the payment of the Customs duty for the subject gold jewellery, the respondents had detained the gold jewellery, by issuing a detention receipt dated 28.04.2024. He would also submit that the detention receipt was issued only to enable the petitioner to pay the assessed Customs duty payable for the subject gold jewellery.

3.The petitioner claims that he had also paid the Customs duty as assessed