1. The first appellant is a registered partnership firm carrying on the business of manufacturing and exporting ready-made garments, woollen blankets, shawls and hosiery goods at Ludhiana and appellants two to five are its partners. Sometime in the year 1971, they exported five consignments declared as woollen mixed blankets under claims of drawback from Dum Dum airport. Four out of the five were sent to Singapore and the other to Qatar. Before the consignments were despatched from Ludhiana, the appellants got the same tested from the testing laboratory set up by the Textile Committee under the regulations framed in pursuance of the Textile Committee Act, 1963. The goods were found to conform to their description contained in the invoices as per specifications. Again, before they were airlifted at Dum Dum airport, Calcutta, samples were drawn for the purpose of laboratory test from these parcels and on laboratory test at the Calcutta Customs House, the goods were found to conform to the invoices and the shipping bills. After obtaining the clearance certificate from the Customs Officer, the goods were sent for its destination. The appellants received payment through the Stat