You mean like ear holes? Or lobes. For dangly things.
I imagine the have some sort of hole like thing maybe inside their mouth or gills. Sound is not much good for direction under water though. Maybe just a pressure sensor organ? Doubles as a depth gauge?
In a fascinating 1981 paper, otolaryngyologist Jeffrey Corwin reported that in some sharks one of these otolith-equipped parts of the inner ear - called the macula neglecta (because it had long been ignored by sensory physiologists) - responds particularly strongly to vibrations through the top of the skull. Based on his functional morphology studies of many shark species, he proposed that the macula neglecta may provide actively predatory sharks with an enhanced ability to hear sounds originating from above and in front. If true, this would grant sharks directional hearing, despite the close-set arrangement of their inner ear mechanisms.