K.S. Venkataramani, Member (T)

1. These three appeals are directed against the order dated 14.3.88 passed by the Collector of Customs (Appeals), Madras by which he had confirmed the demand for differential duty raised against the appellants by the Assistant Collector of Customs, Madras in his orders dated 13.7.87 and 13.7.87/14.8.87. Three separate demands have been confirmed by the orders of the Assistant Collector, each for Rs.12,919/- on the consignments of Ethyl Hydrazine imported by the appellants and cleared by them on 3.1.86. The demand for differential duty arose due to the fact that while calculating the assessable value of the goods in Indian currency the Customs House adopted wrong exchange rate of the foreign currency resulting in the short collection of duty which was paid at the time of original assessment on 3.1.86. Demand for differential duty under Section 28(1) of the Customs Act, 1962 with the two copies of each of the notice, one copy for the importer and the other for the Clearing Agent, were handed over to the Clearing Agent on 2.7.86 after obtaining his acknowledgement. Subsequently orders confirming the said demand were issued to the importer by the Assi