If he asked you to return the items and you kept mocking by pretending to give them away, it's safe to say he had no way to know you intended to give them back. Clearly you said "i'll give them back" as he was already writing the ban reason.
You could return the items, but it must also be considered that you chose to waste the staffs time by trolling when someone was missing the items you are being accused of having scammed...