 Subsequently, HK$330 million (approximately US$42 million) worth of assets were frozen by the Customs and Excise Department of Hong Kong.The company's founder, New Zealand resident Kim Dotcom, has denied any wrongdoing, and the case against Dotcom has been the subject of controversy over its legality.In 2017, a New Zealand judge ruled that Dotcom should be extradited to the United States, but Dotcom remained at liberty in New Zealand pending the results of an appeal.