S.K. Mal Lodha, J.-These are eight writ petitions under Article 226 of the Constitution of India and can be conveniently disposed of by a s ingle judgment as they have been heard together and the questions involved in all of them are the same.

2. It will suffice to state the facts in Writ Petition No. 1961 of 1970. The petitioner in connection with its business of manufacture of Aluminium Conductor Steel Reinforced and all Aluminium Conductors imported Electrolytic Grade Aluminium Wire Rods which were not extruded from outside India. One such consignment was imported under Bill of Entry No. 2431, dated July 7, 1965. The consignment consisted of 9.165 M. T. of Electrolytic Grade Aluminium Wire of 90% to 99.5% purity and 3” diameter. These goods were cleared from the Customs at Bombay and at the time of clearance, the Assistant Collector (Principal Appraiser) Customs, Bombay levied duties as under- Customs Duty 16 1/2% Countervailing Duty Rs. 396 per M.T.

3. The petitioner paid the above duties. The petitioner has no grievance so far as the payment of customs duty at 16% on the above consignment is concerned but according to the petitioner, the countervailing duty at Rs. 396