( 1 ) WE have heard the learned counsel appearing for the parties and perused the record. No ground is made out to interfere with the order of the tribunal for imposing the penalty upon the appellant in terms of Section 112 (a) of the Customs Act on proof of the fact that the appellant had intentionally misdeclared the nature of the goods in the relevant bills of entry and instructed the supplier that they should not indicate in the relevant pro forma investing the correct description and classification of the goods. ( 2 ) IN view of the above, we find no merit in these appeals which are, accordingly, dismissed.