JUSTICE DILIP GUPTA:

BEN, the appellant through its partner Praveen Rao has sought the quashing of the order dated 11.02.2022 passed by the Commissioner of Customs (Appeals), the Commissioner (Appeals) by which the appeal filed by the appellant for setting aside the order dated 23.01.2019 passed by the Additional Commissioner of Customs in so far as it confiscates the goods exported through 62 Shipping Bills and imposes penalties upon the appellant and its partner Praveen Rao, has been dismissed.

2. It transpires from the records that the appellant had filed 62 Shipping Bills for export of readymade garments for export to Armenia/Bulgaria under the Focus Market Scheme. Investigation were initiated against the appellant on the premise that the appellant had diverted the consignments intended for export to Armenia/Bulgaria after the Let Export Orders were issued to Jebel, UAE, which was not a country notified under the Focus Market Scheme.

3. Subsequently, a show cause notice dated 08.11.2017 was issued to the appellant.

4. This show cause notice was adjudicated by the Additional Commissioner of Customs by order dated 23.01.2019. The first issue that was framed for adjudication is:

(i) Wh