(1.) HEARD learned counsel for the petitioners, Shri S.P. Kesharwani, learned Senior Standing Counsel for the respondents and perused the record. By means of present writ petition, the petitioners have sought for quashing of the orders dated 30th March, 2002, 14th August, 2003 and 31st December, 2004 passed by respondents rejecting the claim of the petitioners for duty drawback. By the impugned orders, the authorities below have rejected the claim on the ground that the goods were actually sent to Dubai whereas destination of the goods in shipping bill was Masco, Russia. Findings have been recorded by the authorities below that it was fraudulently done and the penalty was also levied on the petitioners.
(2.) LEARNED counsel for the petitioners could not point out any error in the impugned orders.