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ii) Sri. Mukesh Shah is the younger brother of Suresh Shah and is engaged in his own business of freight forwarder from the premises where the CHA firm office is situated. The reliance placed on statements of Shri. Mukesh Shah for having gone to the Custom house to attend to clearance of the BE without a specific or implied delegation form the partners of the CHA firm and nothing else on record is being brought out to indicate that the firm of CHA had abdicated their role in attending to subject BE. In fact the notice accepts the documents of Registration as SSI was submitted to the Customs House Group Asst. Collector along with import Export Code number, the surety bond for end use signed by the CHA, is prior to clearance of the goods. The very fact of recovery of consumption certificates and affidavit dated 14.12.91 of the sole proprietor of M/s. Cashmir Enterprise from the office of the CHA, indicates that the said documents were never presented to the Customs Authorities by the CHA i.e. after the goods are landed and upto the clearance from customs or thereafter. The non questioning of the partners by the investigators i.e DRI and the exoneration of Shri. Suresh K. Shah, the Partner of CHA firm, by the adjudicator from the liability to a penalty under Section 112 (a) or (b) of the Customs Act, 1962 itself would indicate that the penalty on the partnership firm of M/s. Shah & Mehta, under Section 112 (a), for abetting, cheating or defrauding cannot be upheld.