JUDGMENT :

N.V. Ramana, J.

1. These appeals, by special leave, have been filed against the impugned judgment and order dated 02.09.2011 in Writ Petition No.1761 of 2009 and order dated 24.11.2011 in Review Petition No.24 of 2011 in Writ Petition No.1761 of 2009 respectively, of the High Court of Judicature at Bombay, by which the High Court has dismissed the Writ Petition filed by the appellant herein and also dismissed the Review Petition by holding that no error apparent on record has been made out.

2. The facts leading to these appeals, in brief, are that the appellant imported eight consignments of goods falling under Tariff Sub-Heading 2208.10 of the Customs Tariff, namely, “Compound alcoholic preparations of a kind used for the manufacture of beverages” during the financial years 1993-94 and 1994-95. The customs authorities assessed the goods imported provisionally and subjected them to a prescribed rate of duty of Rs.300/- per liter or 400% whichever is higher specified in respect of Sub-Heading 2208.10 of the Customs Tariff for 1993-94 and 1994-95. The appellant claims to