Per Gowri Shankar:

These three appeals are being disposed of by this order.

2. We first deal with Appeal E/953/93-A. Penalty of Rs. 50,000/- has been imposed on the appellant on the ground that he was concerned with under valuation of consignment of filters for diesel engines. It is the contention of the advocate for the appellant that the appellant had whatsoever to do with M/s. Pareekh & Company which had imported these goods covered by bill of entry 2247 dated 22/5/1989. He says that there is nothing in the order of the Collector or in the show cause notice to show involvement on the part of appellant. On reading these documents we find that this is to be the correct position. Dhirendra Shah, the appellant was a director of M/s. Neptune Auto Spares Pvt. Ltd. He had in his statement accepted that two consignments of filters were imported by that Company, covered by bill of entry 3826 dated 24/9/1987 and 1083 dated 29/2/1988. He has not said a word about goods covered by bill of entry No. 2247 dated 22/5/1989. Neither Biren Shah the other director of Neptune Auto Spares Pvt. Ltd. implicated this appellant in this import. Therefore no basis for imposition of penalty on him.

3. We