Show cause notice for the purchase of a sex toy online

I received a show cause notice for the purchase of a sex toy from The Office of Deputy Commissioner of Customs. The notice states "The gods in question have been deemed to have been imported in contravention of the privision of Section 111 Customs Act of 1962 read with Section 3 of the Imports and Exports (Control) Act of 1947 rendering the same liable for confiscation under Section 111(d) of the Customers Act 1962 and rendering you liable for penal action under Section 112. If you wish to be heard in person before the case is adjudicated you may cal on the undersigned at the time indicated in para 4 below. If you fail to submit the required documents or do not appear for personal hearing asked for the cause would be adjudicated on the basis of examination report of the good without any further reference to you.\" The value of the imported good was 22 USD. I dont mind customs confiscating it and destroying it. I just want this to be closed without further escalation. Please let me know how does the customs normally deal with such scenarios. Is there any precedent of prosecution of a buyer? How should I draft my response.