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xi)2002 (1) RCR (Crl.) 210 (P & H) titled as Maj General (Retd.) vs. State (UOI) wherein it was observed that :

"Import and Export (Control) Act, 1947, Section 5 - Indian Penal Code, Sections 420 and 120B - Criminal Procedure Code, 1973, Section 482 - Partnership firm - Vicarious liability - Managing partner of the firm convicted under section 5 of Import and Export (Control) Actr - Prosecution launched against other partners quashed - Held, where offences were allegedly committed by a partnership firm, all individual partners would not be prosecuted - Only the person who was entrusted with the business of the firm and who was responsible for the conduct of business could be prosecuted. 1989(2) RCR (Crl.) 494 (SC) relied."