JUSTICE DILIP GUPTA:

M/s Sartaj International, the appellant has filed this appeal for setting aside the order dated 06.04.2022 passed by the Commissioner of Customs (Appeals), the Commissioner (Appeals). The appeal was filed against the order dated 31.03.2019 passed by the Additional Commissioner of Customs holding that the goods exported through two shipping bills are liable to confiscation under section 113(d),(g) and (i) of the Customs Act, 1962 , the Customs Act. The Additional Commissioner confirmed the recovery of drawback in respect of the two shipping bills and also imposed a penalty of Rs. 5 lakhs upon the appellant under section 114(iii) of the Customs Act and a penalty of Rs. 5 lakhs under section 114AA of the Customs Act. The Commissioner (Appeals) has upheld the order passed by the Additional Commissioner, except to the extent that the recovery of drawback has been set aside.

2. The appellant had filed two shipping bills for export of readymade garments claiming benefit of Focus Market Scheme. The shipping bills had declared the port of destination and the country of destination as Mogadishu and Somalia. The investigation revealed that the goods were diverted to Jebel