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Dear Sir,

Victim Importer- M/s Global Logic India Pvt Ltd, EOU, Naida
Victim CHA- Myself-Praveen Garg ofM/s Ambika Enterprises.
Real Culprit- Prashun Jain (Caught red handed in 2010 in another case at air cargo & now is on bail)
My matter is of 2009 of lCD TKO, Tuglakabad, N Delhi
Case number VIII/ICD/6/TKD/SIIB/6AG/108/1 1
Airport-License Suspension order number 03/NLB/Policy/2012 C. No. VIII (H)l37/71/2007/17318 dt 17/7/12

Summary: The matter pertains to forged import consignment taken out from customs area of lCD TKO in the
name of an existing l 00% EOU M/s Global Logic India Pvt Ltd, in 2009 who is not even aware of this

import.
Forged import was made by Mr. Prashun Jain CHA who has in recent past also has
committed such acts of smuggling which are well documented and in the knowledge of
department. Mr. Prashun used my services taking advantage of his old ties with me and not
disclosing his nefarious desire. Forensic evidence on investigation will prove that Mr. Prashun
has fabricated "Procurement certificate" in his own handwriting (Attached).Statutory documents
were fabricated and stamps of 100% EOU were made by Mr. Prashun and goods were delivered
by the transporter on the destination indicated by him. He appears to be a habitual offender as he
has repeatedly committed offences, arrested and also managed to escape attention as well as
dupe the experienced cutsom's officials, CHA and EOU at various levels by the ingenuity of his
fraud.
It is a matter of fact that I have got the EOU consignment cleared inadvertently but how it
escaped the notice of experienced & seasoned custom officials at various levels & did not come
in light for 2 year is also a mystery.

My apprehensions
In this 2.5 year old case I have been made scapegoat and My license is suspended since July 2012 in
spite of all cooperation extended by me to SIIB lCD TKD since Nov 2011. I feel that further false
charges may also be framed on me in near future as investigation have been conducted in biased
manner despite I approached department, police and CBI with all the facts.
About me
I am in this trade for last 12 years with absolutely clean record without any summon/ show cause notice. I have
cleared more than 700 bill of entries after this incidence and no objection is raised till date on any of these. My
customers are mostly corporate.
Enclosures:
I. Arrest memo of Mr Prashun.

Of<''FICt OF THE COMMISSiONER OF CUSTOMS (tf\WOln 6:. GENERALl


NEW CUSTOM HOUSE. NEAR IGJ AIRtOR.T, NEW .DEUU-11003'1

Dated OQ 11.2010

The Addit\onal Comminlonet (Poliey).


Import & Gon.ctal Cornmate,
Ne.w CUf1.0m Hou~ New Delhi

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Sir,
Subject: Seizure of mi s-odedand SoodlbY Mlallajdhanl Crafts vide BiU of Entry
no. l6838S dated 16.11.2010" reg.

Aodna on tho buls or an int~1Upnco. tho ofti*l of tho SUB, lmpon & Gca.erat
Commissionerato. Naw Dolhi intercepted .a ab1pB1ent ftled undet Diu of Entry No.
16833$ 4*d' 16,11.2.010 outlide the cleara.nc.e pte of examination hall no.3 on
19.11.2010.
Tho &aid bill

or entry waa aseasod throuah RMS and

no examination wa

prescribed for this shipment whicb wu doclartd u having machino apucs. On


inlception, 1 pancm who inuodv~ himsclr u Prubun Jain. Propt~tor ofMis Pruhun
Jlin. CHA havina rosistration No; 91106 and .F Card No. 168106 informed that he cleared
the sii1l shipme~t ut:ldcr .MAWB S899J2.1S4SS .in cho name of ,Mis Rajdhadi Ctlfts. a

100% EOU.Iocatt6 &\ ~Churl No.l9S.S to J965, near 6 KM Stono. Chonil ViUqe.
1atpur, Rajtllthan dd'ouiJlMts Rajt1der.P.Kapur. havlnaCHA No.Jl..23198 by Shri Biplav
Kumar

Tho shipment which was dcclued u bavina machine ~:paro.s. on examination in


1hc presence or independent whneuos, I wu found 10 comtln Micro SD Catdl or 2 GB
(2400G pleco1). RAM or J GB 667 MHz (!700 pieces). RAM or l GB 800 M!b (1298
~-
.. .) totall y valued at ".67J9t0001.... Tho _i_d_ .sood wero_ a~ized on a reasotllblo
btltct1hl'ft1WY 'iltirlto~ ~seitJcmuat~erdle CUstoms Ad, 1962.

wert

Tho atatement ofSbri Pr11lwn Jain wu recorded 1Jis 108 orth~ Customs A.a.l962
on 19.ll.l010 whnn he interalia admitted that be wu aware that tho Bill otBnary wu
filed in the 111mo of a company wbioh was not tho aetuallmportcr and which wu entitled
fat Green Channel Oea.tan.ce, so that the .good~ aro DOt opened for cxaminaliol\ and 1hua.
the bill ot entry was forged; that he was also aware that the goods in tho shipment wcro
not those as declared in the Blti, .but were memory cards ete..; that he admitted to his
active tole~ ~thoino'dus)d~~dl'~ac;ptlfd b~'bin'i Pd his aceomplicu in tho ovatiOn
of Cuatoms duty by way of misdccta.rins me good.a and abo by way of forging varlous
stat.nory documtnlt &ncl by maklns talse doeltra\ion to the coneemed authorities 'o'
ovado paymont of appropriate Customs d"*Y+ that bo \VU a f Card holder and never
':;W~Jnccd tu tnd~er biS.l.ieonc.o by indulatns i11 ,uch misdecliraliol, ,;r !J.N.Id~ ai1d ~ha i11 ...- ~
::\vhf:_bc chou Mt BIJ>Ilv Kumar ~ho works for Mia Raj1ndcr.P.Kapur, CHA Sbri
:Pras1uan Jain was placed under trrest on \9. 11.2010
This is. for )lou.r inrormation and nassary action.

Summary

Date of Bill of entry Dec 2009.


Detection of offence- March 2011. (Officially 1 march 2012, when summon served).
Date of suspension of CHA- July 2012.

Following are the 11 grounds of appeal


1. Against the principle of natural justice. Appellant had been deprived of
his living hood since July 2012(CHA suspended), in the case pertaining
to Dec 2009. Irreversible loss is already made to his business &
reputation. Violation of constitutional right of earning granted under
Article

19(1)(g)

2. Violation of 30 days time limit mentioned under rule 7.2 of regulation 22


of CHALR 2004 for immediate suspension of license under regulation
22(2). Suspension is made after one year of detection of offence & after
2.5 years of happening of event.
3. Violation of overall time limit of 45 days as mentioned under regulation
22(2) & 22(3) of CHALR 2004 for immediate suspension.
4. No RUDs provided. Please mention case laws.
5. No cross examination provided. Please mention case laws.
6. Department had approved customs clearance as per prevalent EOU
circular at that time in 2009. - -
7. CHA do not have any legal power to check authentic of statutory
documents issued by Govt authorities like Procurement Certificate.
8. Department failed to appreciate that appellant had cleared more than
700 B/Es after the incidence during this period (Dec 2009- July 2012) &
also helped department to reach real culprit through three detailed
representations.
9.
"Soliciting business or accepting business through an intermediary is
not misconduct". In this case intermediary is himself CHA and he had
also confessed his association with the importer.
10. My only fault in the matter is that i could not produce authority letter of
importer to the investigating officer as same is stolen by real culprit
during his casual visit to my office. In 2009 KYC was not in effect.
In this case Non availability of the authority letter from the importer is
collaterally proved by availability of two authorities in the name of
forwarder and shipping line.
11. Department is doing shoddy investigation to protect its own officer and
real culprit in the case.

This may be matter of investigation/ debate that who actually is importer in the matter and which

CHA facilitated the importer in the customs clearance but there could not any doubt that in the
following facts that whole investigation is shoddy and no action is taken
are intentionally or unintentionally ignored following procedures

by investigation officer who

No disciplinary action is taken against department officer for procedural negligence and criminal
conspiracy as evident from the following fact

It is group 7 officer (Appraiser & D.C.) who had not done due diligence to check authenticity
of statutory documents which gives the impression to the CHA that all the documents are
genuine every possible respect. Procedure to check authenticity of documents should be
followed during the course of clearance & at the time of audit rather than two year after the
clearance.

Again same mistake is repeated by examination officer (Inspector & superintendent) who in
turn ensured to CHA that all documents are in order.

Again group 7 officer did not send the SCN wrt RWC in due course of time which had given
the impression to CHA is that consignment was genuine and imprter had fulfilled the
provision of board circular wrt RWC.

Even shipping line had not done any due diligence wrt to check credentials of importer and
misrepresented the fact in IGM.

Error in IGM is not pointed out by even CMC staff or any other department officer during the
5 day long clearance procedure.

Even officer responsible for post audit of documents did not pointed out anything in due
course of time.

No action is taken against the person from whose custody file of statutory documents are
missing.

Without Authority letter clearance is not possible as same is checked by the officer during the course
of clearance. This fact and statement of PG & L proves that authority letter was in existence.

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CffAIZT

CHRNOLOGY
1-Jan-01 (2001-2007}Uslng license of M/s V K Jain & Co and serving to my own client from my own office & making payment In cash to V K Jain
6-Jun-06 Prashun Jain @ SONU got his own license in the name of M/s Prashun Jain
10-Dec-07 I Got my own license in the name of M/s Ambika Entererises
8-Dec-09 Import document set is given by Prashun !SONU)
11-Dec-09 Agility Logistics (Forwarder) issued IGM amendment letter in the name of GU (Now not acknowledging the fact)
12-Dec-09 Container reached from Mumbai to Delhi
17-Dec-09 Containers cleared and given to Sant tpt & Vivek tet. Deliver~ instruction Biven b~ Prashun Jain
18-Dec-09 Bill issued to Prashun Jain a/c global logic India pvt ltd
1-Mar-11 PerhapsGLI imported actual consi!!nment. Fort,;er~ brou!!ht in notice b~ Mr Dewan aeeraiser. left the file unattended. (Approx)
1-Nov-11 N KSharma got the file in almari. Started investigation. Asked for set of documents from Praveen Garg on 27/11/11 (Approx)
29-Nov-11 First letter submitted to NPSharma (Supritendent) of EOU group in which copy of documents were en~ed on his verbal instruction. PAGE NO 43 OF CUSTOMS RECORD
28-Feb-12 Police complain made by Praveen at Pul pralhad pur police station
29-Feb-12 Complain made to CBI by speed post.
29-Feb-12 Complain made to Commissioner I&G
29-Feb-12 First summon fr N P Sharma to Praveen for next date 1 march. Appeared on time.
1-Mar-12 Praveen appeared for summon to Mr Sharma at notice of one day.
67Mar-12 Reminder to Police to convert complian into FIR (Speed post)
6-Mar-12 Reminder to Police to convert complian into FIR (Registered eost)
1-May-12 Search at lCD TKD office of Ambika entererises. lmeort set of docs recovd from office ala~ with office lq& book.
4-May-12 Summon to Praveen Garg. Date 7/5/12. Appeared on time.
6-May-12 Hand dellverd document related to Prashun arrest, Nick name SONU, DTDC courier receiet toRS Yadav SUPDT SIIB
9-May-12 Letter to R S Yadav- Detail of Transporter submitted.
27-Jun-12 Summon to Lalan kumar. 4/7/12. appeared on time. Does not allo~ take name of Prashun
13-Jul-12 Elobration of facts by Lalan. Addressed to Mr R S Yadav. R S Yadav asked to take the letter back.
16-Jul-12 Summon to Lalan kumar. Time after 3hours 16/7/12 3pm. Being lalan on leave could not attend the summon till date.
16-Jul-12 Suspension of license in EDI
18-Jul-12 Letter to R S Yadav. Inability to serve summon to Lalan (staff)
18-Jul-12 Letter to DC, EDI, Suspension of license- Explanation
21-Jul-12 Letter from Commissioner I&G dated 17/7/12 (Suspension of license)
21-Jul-12 Letter dated 18/7/12 from AC (Policy) regarding PH date 27/7/12-11.30
23-Jul-12 Letter to Commissioner I&G for RUD
24-Jul-12 Letter to Commissioner lCD TKD for RUD
27-Jul-12 Letter to commissioner I&G airport (Reply of PH)
27-Jul-12 Letter to Chief commissioner- airport (CC of letter to Commssioner I&G of PH)
27-Jul-12 Commissioner I&G was on leave on the appointed date of PH. Letter deposited.
3-Aug-12 Letter to Commissioner lCD TKO (Letter to similar to Commissioner I&G In response of PH)
6-Aug-12 Appeared for PH (Info received through phone)
7-Aug-12 Second PH letter received 1 days after the PH date on which we have already appeared 6/8/12.
25-Aug-12 RTIIetter to first applete authority- Shrl Satyendr mathuria
28-Aug-12 Letter from SIIB- DC for submission of original office log book and forensic report AND denial of RUDs.
4-Sep-12 Order from Commissioner l&G dated 27/8/12 reed regarding supsension of license-letter number 20796 dt 27/8/12 speed post ED734795051N
10-Sep-12 RTI appeal PH from Sateyandra mathuria.
11-Sep-12 Reply of PH to RTI. PH intimation letter reed after the PH date i.e. 10/9/12 5 pm.
6-Sep-12 Submission of original office log book to siib DC shri jagmohan
10-Sep-12 Letter to appeal in appeal in response of RTI appeal to satyender mathuria dt 31/8/12 (Reed late)
21-Sep-12 info regarding rti appeal on phone through Mr Jain on 24/9/12
26-Feb-13 STATEMENT Taken by MR TOMAR SPOT SIIB ON 26 FEB Without any notice. RAKESH TAN DON INSP SIIB ON 22/2/13 called for routine meeting & also taken hand writing sample.

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c. No. VIII(H)l3/71/2007
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OFFICE OF THE COMMISSIONER OF CUSTOMS (IMPORT & GENERAL)


NEW CUSTOM HOUSE. NEW DELHI- 110037.
C. No. VIII

(ll)l3/71/20~#
ORD~g:lt-;Q_

Dated:

.:t~ ..-1'-"U>I'L..

/NLB/POLICY/2012

BRIEF FACTS OF TlJE QASE


M/s Ambika Enterprises, A-2383, 2 nd Floor, Greenfield Colony, Faridabad,
(Haryana)-121010 (hereinafter called the CHA) is holding Customs House Agent Licence
No. R-10/DEL/CUS/2007 (PAN No. AASPG4231F) valid up to 21.11.2017 issued by the
Commissioner of Customs (I&G), New Delhi under Regulation 9(1) of Customs House
Licensing Regulation 2004 (hereinafter referred to as the Regulations) to transact
Customs Clearance work within the jurisdiction of Delhi Commissionerate. The said
license was granted to Sh. Praveen Garg, Proprietor ofM/s Ambika Enterprises, CHA.
1.

2.
The Commissioner of Customs, ICD, Tughlakabad, New Delhi vide letter C. No.
VIII/ICD/6/TKD/SIIB/6AG/108/11//21481 dated 05.07.2012 has informed that Shri Praveen
Garg, Proprietor of M/s Ambika Enterprises is involved in filing of Bill of Entry
No.856627 dated 14.12.2009 falsely in the name of M/s Global Logic India Pvt. Ltd. and
has caused huge loss to the Government Revenue by getting the imported goods cleared
as duty free on the strength of fake and forged Procurement Certificate No.lOl/09-10
dated 09.12.2009. The Commissioner of Customs, ICD, TKD further recommended
immediate suspension of CHA License of the said CHA.
3.
M/s Ambika Enterprises, CHA had filed Bill of Entry No. 856627 dated 14.12.2009
for import of consignments containing computer server, networking equipments etc. in
the name of M/s Global Logic India Pvt. Ltd., A-36, Basement and Ground Floor, Sector .
64, NOIDA having IEC code 0500072281. The aforesaid consignment was cleared from
ICD, TKO as duty free against the Procurement Certificate No. 101/09-10 dated
09.12.2009 purportedly issued by the Superintendent of Customs and Central Excise,
Range-12, Division- II, A-50, Sector -2, NOIDA as the M/s Global Logic was a STP Unit
at the relevant time (Now SEZ Unit) and was entitled for duty free imports in terms of
notification no. 52/2003-Cus dated 31.03.2003.
4.
However on enquiry, it was found that the Superintendent, Range-12, Division II,
NOIDA had not issued the aforesaid Procurement Certificate. M/s Global Logic had
neither applied for nor obtained the said Procurement Certificate. The STPI, NOIDA has
also not issued any import certificate for import of the impugned consignment. Moreover,
the Procurement Certificate was shown as issued in favour of the Deputy Commissioner
of Customs, IGI Airport, New Delhi. Thus the Procurement Certificate appeared to be
fake and forged.
5.
Statement dated 01.03.2012 of Shri Praveen Garg, Proprietor of M/s Ambika
Enterpriies, CHA was recorded under Section 108 of the Customs Act, 1962 wherein he
inter-alia admitted that his employee Shri Lalan Kumar submitted this Bill of Entry in
CMC on behalf of the importer M/s Global Logic India Pvt. Ltd. and that the document

C. No. VIII(H)13171/2007

viz. invoice, packing list, bill of lading, Procurement Certificate, import certificate were
given by Shri Prashun Jain nephew of Shri V.K. Jain, Prop. of M/s V.K. Jain & Co.
(CHA); that Shri Prashun Jain also gave him the authorization to clear the consignment
of M/s Global Logic India Pvt. Ltd. but the authority letter has been misplaced
somewhere; that Shri Lalan Kumar and Shri Prashun Jain got the formalities completed
from Customs as per best of his knowledge because the incident was two years old. He
further stated that Shri Prashun Jain gave him the authority letter from the said
importer alongwith other documents but the same were not traceable at that moment and
had been misplaced. He also admitted that he had not contacted any employee of the
importer M/s Global Logic India Pvt. Ltd. before or after the submission of Bill of Entry or
after clearance of goods and that Shri Prashun Jain was mediator between him and the
importer.
5.
Another statement of Shri Praveen Garg was recorded on 07.05.2012 under
Section 108 of the Customs Act, 1962 wherein he stated that the authorization for filing
Bills of Entry No. 856627'dated 14.12.2009 given by Shri Prashun Jain was not available
with him and any other documents in this regard were also not available. He stated that
he could not retrieve any email exchange with M/s Agility India Pvt. Ltd. (Forwarder) or
with Shri Prashun Jain regarding amendment in IGM from M/s Agility to M/s Global
Logic India Pvt. Ltd.
6.
Statement dated 16.05.2012 of Shri Sant Kumar, Proprietor of M/s S. K. Transport
Co. was recorded under Section 108 of the Customs Act, 1962 wherein he inter-alia stated
that they had transported two containers bearing no. TGHU 8000730 and MSKU 9535652
of the aforesaid Bill of Entry No. 856627 dated 14.12.2009 to Nangloi for which booking
was made from the office of Shri Praveen Garg, CHA of M/s Ambika Enterprises and they
did not know any person by the name of Prashun Jain or Sonu.
7.
Statement dated 21.05.2012 of Shri Surinder Singh, employee of M/s Vivek Road
Lines was recorded regarding the transportation of two containers bearing No. MSKU
8667150 and MSKU 8044042 pertaining to the aforesaid Bill of Entry NO. 856627 dated
14.12.2009 wherein he inter-alia admitted that these containers were transported to
Nangloi, Delhi as per the booking made by M/s Ambika Enterprises, CHA and he did not
know any person by the name of Prashun Jain or Sonu.
8.
Statement dated 29.05.2012 of Shri Prashun Jain was recorded under Section 108
of the Customs Act, 1962 wherein he inter-alia stated that he did not give any
authorization or any other documents to Shri Praveen Garg, for filing of Bill of Entry No.
856627 dated 14.12.2009 of M/s Global Logic India Pvt. Ltd. and he had no connection
with the clearance of the four containers pertaining to the said Bill of Entry No. 856627
dated 14.12.2009, lCD, Tughlakabad, New .Delhi. He further stated the he had not filed
any Bill of Entry through Shri Praveen Garg, CHAin lCD, TKD, New Delhi.
9.
The relevant provisions of the CHALR, 2004 as applicable in this case are as
under:Regulation 13 stipulates that a Customs House Agent shall:(a) Obtain an authorization from each of the companies, firms or individuals by
whom he is for the time being employed as Customs House Agent and produce
such authorization whenever required by the Deputy Commissioner of Customs
or the Assistant Commissioner of Customs;
(d) Advise his client to comply with the provisions of the Act and in case of non
compliance, shall bring the matter to the notice of the Deputy Commissioner of
Customs or Assistant Commissioner of Customs;
(e) Exercise due diligence to ascertain the correctness of any information which he

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C. No. Vlll(H)l317112007
imparts to a client with reference to any work related to clearance of cargo or
baggage;
(h) not procure or attempt to procure directly or indirectly, information from the
records or other Government sources of any kind to which access is not granted
by the proper officer;
(o) Verify antecedent, correctness of Importer Exporter Code (IEC), Number,
identity of his client and functioning of his client at the declared address by
using reliable, independent, authentic documents, data or information.
10. In view of the above, it appears that the said CHA has contravened the
provisions of Regulation 13 (a) (d) (e), (h) & (o) of the Regulations.
11. An order 03//NLB/Policy/2012 dated 17.7.2012 was issued suspending the
Licence of the CHA
Defence of the CHA

12.
The Personal Hearing in the case was held on 6.8.2012. Shri Somesh Arora,
Advocate and Shri Parveen Garg, Proprietor of M/s Ambika Enterprises appeared for the
same. They reiterated the written submissions dated 26.7.2012 which were received in
this office on 27.7.2012. They specifically drew attention to the annexures to the said
submission, cited case laws and stated that the suspension of the licence at this stage was
totally unwarranted and that they had nothing more to add.
13.
In the written submissions they denied all the allegations and prayed for revocation
of the suspension of their licence. They further averred that the suspension was based on
shoddy investigations; that the investigations were biased in favour of the actual culprit;
that the documents annexed to the reply would establish that Shri Prashun Jain@ Sonuji
was the mastermind behind smuggling activities; that the investigations by some
independent agency might be ordered as the matter involved customs offence and forgery
and mentioned that a copy of the letter (submissions) was also being endorsed to the Chief
Commissioner of Customs; that he also made a Police complaint on 28.02.2012 and to the
CBI on 29.2.2012.
14.
They further stated that the documents for the importation were given by the said
Shri Prashun Jain and drew attention to the entry and related details given in their
records (Register) to this effect; that the Register was being maintained by them since
April, 2009 to May, 2011 and the entry no. 461 was relevant. They further drew attention
to some courier receipts sent to Shri Prashun Jain at the address which was in office
records of the department and could be subjected to forensic examination.
15.
That in the statement dated 01.03.2012 the Proprietor had narrated these facts and
the connected documents for clearance would reveal hand writing of Shri Prashun Jain,
who committed forgery exploiting lack of knowledge of everyone concerned.
16.
They cited another case wherein Shri Prashun Jain had committed similar offence
and was being persecuted. To buttress their assertion they have annexed a copy of the
handwriting expert to substantiate that Shri Prashun Jain was the main culprit. They
have raised numerous objections and questioned the investigative process and emphasized
that department gets forensic examination of documents done.
17.
During the Personal Hearing they also specifically drew attention to the case laws
cited by them.

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C. No. V1Il(H)13/71/2007

Discussions and Findings


18.
I have carefully gone through the facts on records, evidence~ adduced by the CHA
and submissions made by them.

The question before me is whether there are enough evidences against the .CHA ~o
confirm the suspension of their licence or they have adduced enough grounds m theu
written submissions and annexed documents therewith and hence have succeeded to get
the suspension of their licence revoked.
19.

20.
I find that the CHA has raised objections against the process of investigations. It
has been vehemently urged to get certain documents forensically examined. In fact they
suo-motto got some of the documents examined from the handwriting expert and have
successfully obtained opinion in their favour. This opinion might be against the named
person Shri Prashun Jain, named by the CHA as being mastermind of the illegal activities,
which is beyond the scope of the present proceedings. The present proceedings are
confined to the question whether the CHA is innocent or there are sufficient grounds
against them to continue suspension of their licence.

21.
With 1egards to the Register entries showing name of Shri Prashun Jain as the one
who handed over the documents to them, it would have evidentiary value only if supported
by other documents. I find that the CHA has admitted that they did not have
authorisation from Shri Prashun Jain for clearance of the impugned goods. They also did
not have any authorization from the said importer. Obtaining such an authorization is
also mandatory under sub-regulation (a) of Regulation 19 of the Regulations and merely
stating that the authorization has been lost or misplaced would not go in the favour of the
CHA. Since there is no documents supporting the entry, it loses its evidentiary value and
hence not admissible.
22.
On the other hand, there are evidences in the form of Bill of Entry and connected
documents showing that it was filed by the Authorized Representative of the CHA under
his directions; there are corroborating statements of Shri Praveen Garg dated 1.3.2012 and
7.5.2012 admitting non-availability of the authorization document and even other related
documents (which may implicate Shri Prashun Jain); the transporters in their statements
dated 16.05.2012 and 21.05.2012 have also named only the CHA. Shri Prashun Jain in his
statement date 29.05.2012 has denied any documents having been given to the CHA or
having any connection/concern with the clearance of impugned goods

23.
It must be mentioned that these discussions are not being made to absolve Shri
Prashun Jain. As per documents submitted by the CHA, Shri Jain had been arrested by
the departmental authorities in some other case. The CHA has adduced this evidence in
order to show that Shri Prashun Jain was not a clean person. The averment of the CHA
about him does not have any bearing on the present case since as per records/evidence
before me, he has not been found connected with the present case. However, it is a settled
law that a person making accusations of wrongdoing against any person in order to get
relief should himself come clean. I find that the CHA has not succeeded in coming clean in
view of the strong evidences against him, and hence are not entitled to relief on this
account.
24.
I now come to the cited cases by the CHA. I have gone through the cited cases
under Legal Submissions, as a part of the written submission.
In the present case the investigations are still under progress, as noticed from the
statements recorded by the customs authorities at lCD, TKD. Furthermore, the CHA had
been actively involved in the clearance of impugned goods and their transportation from
!CD, TKD to the destination. The forged documents were submitted on his directions by
his authorized representative.
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C. No. VIII(H)l3/7112007
Thus that ratio of these case laws cannot be applied in the present case.
On the other hand the Apex Court in the case of Collector of Customs, Madras Vs
Bhoormall {1983 (13) ELT 1546(SC)} has held that

25.

"... the department is not required to prove its case with mathematical precision, but
what is required is the establishment of such degree of probability that a prudent
man may on its basis believe in the existence of the facts in issue."
On examination of the facts of the present case, I find that there are more strong
evidences against the CHA than what is required as per the ratio of the above case. Thus
as per the cited cases the CHA cannot escape his liability.
26.
In view of above I pass the following order under sub-regulation (3) of Regulation 20
of the Custom House Agent Regulations, 2004:-

ORDER
The suspension of the CHA Licence No. R-10/DEUCUS/2007 of M/s Ambika
Enterprises, New Delhi ordered under Order No. 031NLB1Policyl2012 dated 17.7.2012 is
hereby confirmed under sub regulation 3 of Regulation 20 of the CHALR, 2004.
This order is being issued without prejudice to any other action that may be taken
against the CHA or any other person (s) I firm (s) etc mentioned herein or not under the
provisions of the Customs Act, 1962 and Rules I Regulations framed there under or any
other law for the time being in force.

II ~\\P\W

)A.{t \)...-

(NEETA LALL"BUTALIA)
COMMISSIONER OF CUSTOMS
IMPORT & GENERAL,
NCH, NEW DELHI.

J({' Ambika Enterprises,


~!;383, 2nd Floor, Greenfield Colony,
Faridabad, (Haryana)-121010

-----------------

--- PageS -----------~------------

I \- -

--

--- --------- - .

- -.

----

-------

'1)e;-~:~- ~'pti. ,

____ _ :.------------------Chr')no\ogy of events

-- ---'

---. ----__,.....__--------~

-~---- -------~---

----r-=--

Letter

Date of

Page No/

Annexure

Dated

receipt/

Reference

Comments

depo~it

point No.

1-oate-C,t suoml~;sion of Bill of entry

---

14i12i09

--

---
-------+-Apri12011
.~ustom~:

Date of detection of fraud by

1-1

:came to know through imporit:lr :r the month of


march 2012 when importer e.ppearsd for

'! statement

in lCD TKO)

:'fi!9 sl1ou/d be called upon in Trii.Juna 1 to fix ihis date)

'oateot first official submission. of ~etta~--

29i11ifciF- T9T11H1

2.--2---l-------------

appellant.

(Docllmetltod ot sr r1o 4J in Sl/8 lnve;o;tigatior fila of /CD TKD)

rco;;~.)laintc police,

------+~28::-:c/2~/2~-=o::"";1-=2-l-=-:28::-::/2::--:/-:-:1:?:;-.-+-3="":~3:----

~~e;J ~.'I~ N&> .S'8~~'~

1
: f::irst statemeflt as per order 1

"'

I, L_
..... i -~~t-~tei):~e-nt~s_P_~r order 1

4o

--1-:-"7""""'<-:-:--:--1----------

44 point 1

1/3/12

~~------~---~--------t-::-----:--~-----1

29/5/12

5/7/12

Leth;r
l'rom Commllfsione (ICD-n<D) to Commissioner (I&G)

as per Order 1

4-4
point2

Relerence

, 128 days late from the

dale tor

151 summon

regula lion

LQg!f.:..9.ti!1t!!.Ltl!DSJ..QUr.aY,ill

One year late from detection of offence.

"' Violation of.

20 (2)

immedit~H'

Sllllpcn~ion-

&
20 (3)

rule 7.2

(Su days)
Viola(ir;11 of Rltle 7.1

~9 months) P\.$u1M ~),,..h~


1 SLispension

inEDI without intimation

--;-:::5-=-s=-----r-:W~ithin11 days from

16/7/12

5/7/12

OK as per 20 (2) v' '"

1,(~-,~lt;r-; of Commissior~~IP,.G~& letter ofJ~tttl


h8t.PH d:;;te."But Commi:.:sioner I&G herself

1111112- 21/7/12
271'7/12-

6-6

- - 1 -.. - -

was ::h1sent

- SeconcJ..PH helcl -or-1- - -

-------~6/a~/..,..,12~.---+-----'TI---t...,3"""2_,d-e.y_s._fro~m.-o-.,-7-J12--

(Intimat:<Jd through phone on 3/8/12. Letter reed

( 2 days tate)

on '7/8/'! ~!)

Violation (}f 20 (3)

Order 2- Col 7firrriation of sijei)ension

27/8/12

- 4/9/W-.~-~--18-~-B- - - 53'oays rr0iri5i't 112 -'~

(!3 d<:1ys late)

Now license is tde,:-suspension for last 8


mon~hs

Vie,lation of 20 (:~; ~

~----r----~:~ -wcJ'~tfdl

in th1s 3 Yi.'nr old C.rJ!Se in which

Cl ~..,s

(rwsJ:,. ;, L

invesdgation is goinJ on for last 2 years.

-~J~o1i~ a~kA'~-;"'-M.t~-~-rl-}...,"""":+~.-....L------ ---- 1.-.---~.

~--~------J

--

,,___.

~lrculi!r Np.~ /~010-~ygtonJ

a' o,.., '"

Subject: Issue of Custom House Agent License - Reference from fi&ld formations regarding

(v) Time limit for co.mpletlon of suspension proceedings against CH,A licensee under
regulation 22:

7.1.
The present procedure prescribed for completion of rggylar suspensign proceedings takes
a long time since It involves inquiry proceedings, and there is no time limit prescribed for completion
of such proceedings. Hence, It has been decided by the Board to
gresc~ibe

an overall time li~t1it of NINE MONTHS''from the date of receip\ of


offen,ge report,

by prescribing time limits at various stages of issue of Show Cause Notice, submission of inquiry
report by the DC I AC recording his findings on the issue of suspension of CHA license, and for
passing of an. order by the Commissioner of Customs. Suitable changes have been made in the
present time limit of forty five days for reply by CHA to the notice of suspension, sixty days time for
representation against the report of AC/DC on the grounds not accepted by CHA, by reducing the
time to thirty days in both the cases under the Regulations.

Further. Board h,as also erescribed certpln ,tl'!'e fimits 'n case~ warrantins imme~iate
suspension ,undf!r Beg~latlon 20(2). Accordmgly. the mvest1gatJ.,ng authority shall
furqisb its report to the Comm1!siorier of Customs who had issued the CHA license
(Licensing authority}. within thirty days of the detection of an offen<;e.
I

The Licensing authority shall take necessary immediate suspension action within fifteen days of the
rece'ipt of the report of the investigating authority. A post-decisional hearing shall be. granted to the
party within fifteen days from the date of his suspension. The Commissioner of Customs concerned
shall Issue an Adjudication Order, where it Is possible to do so. within fifteen days from the date of
personal hearing so granted by him.

-t~--

Customs House Agents Licensing Regulations, 2004.


As amended by Notification No. 30 I 2010- Customs (N. T.) dt 8 !april 12010
PI also see Circular No 9/2010 Customs dt 814110

----~----------~---------------~~

20. Suspension or revocation of licence.(1)

The Commissioner of Customs may, subject to the provisions of regulation 22, revoke the licence of a
Customs House Agent and order for forfeiture of part or whole of security, or only order forfeiture of part or
whole of security, on any of the following grounds, namely:(a)

failure of the Customs House Agent to comply with any of the conditions of the bond executed by him
under regulation 10;

(b)

fail,ure of the Customs House Agent to comply wjth any of the provisions of these regulations, within
the jurisdiction of the said Commissioner of C~stoms or anywhere else;

(c)

any misconduct on his part, whether within the jurisdiction of the said Commissioner of Customs or
any where else which In the opinion of the Commissioner renders him unfit to transact any business in
the Customs Station.

".lD- (2)

Notwithstanding anything contained In sub-regulation (1), the Commissioner of Customs may, in appropriate

acti~n. i~ nec~~sary, ~~t~lnpttfe,~,dcn~s .from t~e !Jate of recgipt of a report from @

cases where immediate


investigating authgrlty. suspend the

ncencct of a Customs House Agent where an enquiry against such

agent is pending or contemplated.


~

Where a licence Is suspended under sub-regulation (2), notwithstanding the procedure specified

under regulation 22, the Commissioner of Customs may, within fifteen da'l.s from the date of

If

such~

!,Uspension, give an opportunitY. of ~garlng to the Customs House Agent whose licence is
suspended
and may pass such order as he deems fit either revoking the JlJlenston

2C coafinuing it, as the

case maY. bp. within fifteen daY.S from the date ofhqarinq granted to the Customs House Agent,,,;

45 kyJ,

d't''I'W\ .J.dr

dd( t$ ~ /rjiL

r, c .

'-"'

.J

---

.AMBIKA ENJERPRISES
R-1 0/2007. Customs Clearing Agent
1: Mai I: icdtkd(algmai I. com. Tel 263641 OR. F 26364619

To

Dated: 26.07.2012
The Commissioner of Customs (I & G),
New Customs House, near I. G. I. Airport,
New Delhi

c.c, to

CHtfP cornm s~tONEQ. ~a.~ f)

Madam,

Reg: Receipt of Suspension Order bearing No.0:3jNLB/POLICY


/ 2012 and grant of Post Decisional Hearing on 27.07.2012.

Denying all the allegations in the aforesaid Suspension


Order which forms the basis of your aforesaid decision,

I urge

you to kindly revoke the suspension as the same is patently


incorrect being based on incorrect and shoddy investigation
carried casually and which eventually conceals more than it
reveals.

The whole investigation has turned out to be an

exercise in shielding the wrong doers and pinning down innocent


persons like rne.

In this context the following facts and grounds

based (on appended documentary evidences) may kindly be


considered as the same will

shed light that the material placed

before your goodself for the purpose of suspension was incorrect


and exaggerated to malign n1e and
alias Sonu. Ji
activities

who is the

shield Shri Prashun Jain

rnastermind behind the ""'smuggling

carried out by the modus

operandi of misusing

the fair name of an export oriented unit as also of

an

established CHA firm which has been carrying out its activities with
utmost diligence before and even after this incident. Since this is
the first interaction,

am having with the senior officers after the

design of cover up operation of some investigating officers has


become manifest to me, I therefore, through you seek an enquiry by
any appropriate independent agency since the matter involves not
only customs offence but also forgery. It is with this intent that I am
also endorsing a copy of this letter to the Chief Commissioner of
Customs, New Delhi whose reputation and investigative ability to
arrive at the truth is well known.
That the alleged import happened on 14Lh December, 2009 the
import document for which were given by Sh. Prashun Jain,
who is also known as 'Sonu Ji'. This fact is evidenced by a
register maintained at ours office known as "Office Logbook"
as per Custom's direction bearing following entries:
(a) Sl. No., Party Name & Reference (b) Container No. (c) Size
(d) Bill of Lading (e) Transporter (f) ETA Mumbai(g) Delhi
Arrival (h) IGM (I) Job No. ti) Job Order (k) Out of Charge (1)
Duty (rn) Bill of Entry Detail (n) Ground Rent, etc.
The above register is maintained by us from April.2009 to
May, 2011, in the aforesaid register Entry No. 461 pertains to
the alleged import in respect of which the suspension order
has been issued. Photocopy of the relevant page was resumed
during search operation by the Customs, S.I.I.B., l.C.D.,
Tughlakabad dated 01.05.2012. However, there is no mention
2

_It--

of the smne in the facts placed before you. Needless to say,


that the register has been maintained in routine as prescribed
and all entries are serially numbered and are in chronological
order and therefore have great evidentiary value, the entry at
serial number 461, copy of which is enclosed as Annexure-A
clearly indicates that the Global Logic India Private Limited
was referred by Shri Sonu Ji, which is popular name is Mr.
Prashun LJain and same can be checked from CHA Circle as
well as my employees.
At Annex11re -A, I am also placing certain courier receipt of
2008 and 2009 addressed to Sonu Ji at the same address at

the relevant time was registered address even as per CHA


records of Shri Prashun Jain. The evidences as above can be
subjected to any forensic examination relating to time and
making entries etc., if so desired by the Department.

Since the forgery 1n documents was conducted by Shri


Prashun Jain,

as truthfully stated by me in my statement

dated 01.03.2012 before Shri N. P. Sharma, Superintendent of


Customs, ICD, Tughlakabad, there are bound to be number of
documents like procuren1ent certificate etc. available in
normal course having the handwriting of Shri Prashun Jain
and same can be subjected to forensic examination to arrive at
the truth of my assertion that Shri Prashun Jain was the
actual culprit who committed forgery exploiting lack of
knowledge of everyone concerned.
3

It was only around 29th

November, 2011, the undersigned through Shri N. P. Sharma,

Supdt. learnt that the re-warehousing certificate of Global


Logic India Private Limited was still pending and had not been
sent by the concerned Excise Range/ importer to the

lCD,

Tughlakabad Authorities. That, thereafter I started making my


own inquiries including reaching out to Shri Prashun Jain
who was found unavailable at the known address and also to
reaching out Global Logic India Private Limited at the address
given on the Bill of Entry. On 28th February, 2012 I made a
police complaint at Pul Prahaladpur Police Station, a copy of
which is placed as

Annexure~B,

since the matter involves,

inter-alia, aspect of forgery on 29 1h Feb., 2012, I also made


complaint to CBI, through speed post as well as to the
Commissioner (Import and General).

Relevant letters with

evidence of dispatch are placed as Annexure-C.

On 1st March, 20 12 in response to a Summon issued by the


Superintendent I appeared before Mr. Sharma, Supdt., who
recorded my truthful version under section 108 of the
Customs Act, 1962, extract of which is culled out in Para-6 of
the Suspension Order. The full statement to bring on record
all the facts is placed as

Annexure~D

as I have been orally

informed in response to my letter dated 23.07.2012 addressed


to the Con1missioner (I & G) that only extract as culled out in
Suspension Order is available and that copies of the
statements can be received from lCD, TKO, since the full text
4

_,Q __

of all the Relied upon Documents is vital to my defense and


the SaJne was not supplied to me therefore I approached to
Commissioner of Customs, lCD, TKD through later dated
24.07.2012 (Annexure-E).
On 01.05.2012 i.e. after approximately two and a half years of
the alleged illegal import, a search was conducted in my office
at ICD, TKD and whatever documents were considered
relevant by the search team were resumed from the place.

On 07.05.2012, I again approached Mr R. S. Yadav, Supdt. in


response to summons and thereafter provided following
documents which were available in my office (1) details of
transporter were given to him.

Thereafter on 04.07.2012

statement of Shri Lallan Kumar, i.e. my employee was


recorded which I presume was not incriminating and has not
even been mentioned in the material placed before the
Commissioner of Customs, lCD, Tughlakabad while reporting
for suspension.

However, I am in possession of letter dated

13.07.2012 wrlich is in nature of elaboration of facts by Shri


Lalan Kumar and is addressed to Mr. R. S. Yadav, Supdt.,
same is placed as Annexure-F.
Further it was found by me on 16.07.2012 that 1ny suspension
of license has already become effective in EDI System and I
could not enter any paper and therefore the Suspension Order
5

issued by you on 17.07.2012 and served up on me on


21.07.2012, was reduced to a mere formality. A letter dated
18.07.2012 to the Deputy Commissioner; EDI in this regard is

placed on record as Annexure- G.


The investigation so far done by the investigating officers of
the Department leaves a number of questions unanswered as
indicated below:
(I)

Why

no

forensic

evidence

has

been

collected of

handwriting of records in documents like procurement


certificate and Import Certificate, Invoice with the
handwriting of Shri Prashun Jain?
(II)

Why the investigation is not covering the aspect as to


what happened to the goods after these were transported
to destination as per the transporter's statement and to
whom the goods were sold and by whom'?

(Ill)

Why the investigation is not covering the aspect as to


who was the foreign exporter and to whom he was linked

,,

whether to me or Shri Prashun Jain?

(IV)

Who in the past was more closely associated with Global


Logic India Private Limited while working in the CHA firm
M/s V. K. Jain & Co., {an appointed CHA Company of
M/s Global Logic from 2002 onwards and ex-employer for
Air Cargo and other ports of Delhi)?
6

--1 n

__-r-

(V)

Who in the past has shady dealings and past record of


senous

contraventions

with

Customs

Authorities?

Despite my mentioning that as per press reports and


RTI information received by me Shri Prashun Jain

was involved in the smuggling activities and was also


arrested

on19.11.2010 by

the

Commissioner of

Customs (I & G). New Custom House near IGI Airport,

New Delhi, in which case also he had duped i.e. Shri


Rejender P. Kapoor Proprietor of M/s Rajinder P. Kapoor
(CHA company) by misusing his identity without his

knowledge.
The modus operandi used by Shri Prashun Jain was
sirnilar as name of an EOU i.e. M/s Rajdhani Krafts and
forged documents were used even in that case as per
public press reports, as annexed as Annexure-H.

(VI)

Why the statement of Shri Lalan Kumar along with his


elaboration

of

facts

was

not

placed

before

the

recmnmending authority while reporting the whole


matter to you?
(VII)

Who continued to make more such illicit imports after


the success of illicit imports in this case?

(VIII)

Who had taken on rent the premises or the warehouse in


which

purported

containers

were

landed

by

the

_q, _ _

transporters and whether the landlord of that premises is


even aware of my identity?
(IX)

Whether overseas exporter in the above case in which


Prashun Jain was arrested and in this case is the same
person

and whether they were booked from the same

country?
(X)

Whether due diligence was exercised by the officers who


cleared the consignment at each stage and thereafter in
getting the re-warehousing certificate with in stipulated
time or whether there has been any contributory
negligence?

To fortify rny assertion that fake documents were produced by


Shri Prashun Jain and the forgery was so diligently done and
operation carried out so meticulously that he managed to
dupe not only the undersigned but also all the Customs
officers who dealt with the documents and the forgery had the
potential to deceive any person and that mastermind was
Prashun Jain only, I am producing herewith a forensic
evidence

of a handwriting- expert
Annexure-!
which
.
. . ......---.

scientifically establishes that Prashun Jain was the man


behind the whole illicit import and even at this stage is
managing to escape by coming out with false statements
before the investigating officers.

For the reasons as aforesaid, we also seek cross examination


of transporter and Shri Prashun Jain in this regard to
establish the truth.
LEGAL SUBMISSIONS:

In addition to above factual details, following legal submissions


are made:
(i)

that report of Commissioner lCD TKD on the basis of which


suspension order has been issued did not take into account
the vital testimony of Shri Lalan Kumar as contained in his
version dated 04.07.2012 and 13.07.2012 and therefore,
require re-consideration.

(ii)

that the report g1ven by the Commissioner, ICD TKD, 1s


outcome

of improper and

misleading investigations as

indicated above and requires re-consideration.


(iii)

that knowledge of fake documents cannot be attributed to me


or any of rny staff member and was solely in the knowledge of
Shri Prashun Jain.

Reliance in thitJ regard is placed on:


(a) 2010 (252) E.~.T. 442 (Tri. - Ahmd.) PRAKASH
POONIA Versus COMMISSIONER OF CUSTOMS,
KANDLA

Penalty on CHA and its employees - Bogus/Forged


licences, evidence - Statements of appellants and records
nowhere show any corroborative evidence against
9

appellants that they were having knowledge of


bogus/forged licences before clearance of goods Customs authorities examined the licences but did not
find any discrepancy in licences and allowed clearance of
goods - No case against appellant that they were having
any knowledge of forged/bogus licences during process of
clearance of goods - Penalty not imposable - Appeals
allowed- Section 112A of Customs Act, 1962. [para 7}
(b} 2011 (274} E.L.T. 1~3JT!'i.__:~el., KAMAL SEHGAL
:Versus COMMISSIONER OF CUSTOMS 1 NEW DELHI -

Customs House Agent's licence - Suspension of- Licence


continuing suspended for the last 16 months - Offence
not about any action done in capacity as Customs House
Agent, but about not notifying Department about his
knowledge that importer had intention to smuggle goods
- Irnpugned order passed before appreciating full
evidence and considerable time lapsed after suspension
order - Show cause notice proposing revocation of licence
already issued - Considering all aspects, suspension
order set aside with liberty to Department to proceed with
show cause notice ibid and without giving finding in the
matter of involvement of appellant in alleged smuggling of
goods - Regulation 20 of Customs House Agents
Licensing Regulations, 2004. [paras 8, 9/

(iv)

that the suspenswn at this stage when the matter is more


than 30 months old and there is no fear of destruction of any
evidence etc. is unwarranted and such a late carriage of
suspension is in any case against the spirit of law as laid
below requiring that suspension should be immediate

\;

Reliance in thh' regard is placed on:


10

(a) Kamal Se~agal versus Commissioner of Customs (General),


New Dellu as reported in 2011(274) E.L.T.193 (T-Del.) "In the
meanwhile his license has been suspended. Such suspension is normally
done to ensure that he does not misuse his position as CHA, having access
to Customs area to destroy evidence if any, and also to be on guard about
his actual involvement that may be unearthed during investigation .. "-ParaS
It is obvious that after 30 months of the incident such reasons cannot be
stated to exist.

(b)

2009 (237) E.L.T. 549 (Tri. - Chennai) VENUS SHIPPING


AGENCIES Versus
COMMISSIONER OF CUSTOMs:
CHENNAI

Customs House Agents Licence - Suspension of - Licence


suspended after nearly three months from date of filing of
second shipping bill - No show cause notice for suspending or
revoking the licence has been issued to appellants - Licence
issued to a CHA could be suspended only in cases where
immediate action was necessary and that too where enquiry
against CHA was pending or contemplated - Order of
suspension of CHA's licence set aside - Regulation 20(2) of
Customs House Agents Licensing l~egulations, 2004.
(c)

2009 (246) E.L. T. 641 (Tri. - Chennai) VECTOR FREIGHT


FORWARDERS Versus COMMISSIONER OF CUSTOMS,
TUTICORIN

Customs House Agent's Licence - Suspension of - Immediate


Suspension ordered on 18-11-2008 though
action
contraband exported with assistance of CHA had been seized
on 12-8-2008 - Prima facie licence of CHA deserved to be
suspended immediately thereafter pending enquiry
Suspension of CHA licence on 18-11-2008, i.e. after three
months of seizure of contraband was not consistent with
prov1swns of Regulation 20(2) of Customs House Agents
No additional material
Licensing Regulations, 2004
evidencing culpable involvement of CHA in export of
11

contraband gathered in investigation between 22-9-2008 and


18-11-2008 to justify decision of Commissioner that the
appellant being allowed to continue to function as a CHA
would jeopardize Govt. Revenue - Pending completion of
investigation under CHALR, 2004, the charge of violation of
various clauses of Regulation 13 ibid has been prematurely
found. {paras 5, 6, 7}

(d)

2009 (233) E.L.T. 92 (Tri. - Mumbai) AMI CLEARING ~


FORWARDING PVT. LTD. Versus COMMR. OF CUS. (G},

MUMBAI:
Customs House Agents Licence - Suspension of, immediate
suspension - Suspension of licence in year 2008 for events
that took place in 2005 - Abetment in fraud, diversion of
imported duty free goods in local market - Director of CHA
carried cash from traders to importer, arranged stamp papers
for high sea sales, transporting goods for delivery in local
markets - CHA involved himself in illegal activity thereby
violated Customs House Agents Licensing Regulations, 2004 ..
Delay in suspension as matter noticed by Commissioner at
later stage following adjudication order Emergent situation to
call for immediate suspension of licence - Regulation 20 ibid.

1:
1'.

[para7j

(e)

2006 (199) E.L.T. 340 (Tri. - Chennai) A.V. THOMAS & CO ..


LTD. Vers111s COMMISSIONER OF CUSTOMS, COIMBATOR~

I
I

- Customs House Agents Licence - Suspension of- Information


about incident in year 2003, forming basis of ground of fraud
by employee of CHA, given to department by two letters in
January 2004 - In February, 2006, licence suspended pending
enquiry, on grounds of 'urgency' - Prima facie the delay of two
years in initiating action revealed lack of bona fides about
ground of urgency, which had to be determined with reference
to date of acquisition of knowledge of department about that
incident - Suspension order stayed - Regulation 20 of Customs
House Agents Licensing Regulations, 2004 - Section 129E of
Customs Act, 1962. [para 4}
12

(f)

2005 (189) E.L.T. 127 (Tri. - Mumbai) CANNON SHIPPING


CO. LTD. Versus COMMiSSIONER OF CUSTOMS, MUMBAI

Custorns House Agents Licence - Suspension of - Delay of


about 3 years between filing of Shipping Bills and recording of
CEO and Directors of appellant at Delhi and subsequent delay
in suspension of licence not satisfactorily explained - Further,
fact of address at Delhi being doubted to be genuine not calls
for a suspension - Suspension of licence set aside - Regulation
21 of Customs House Agent Licensing Regulations, 1984 Rule 22 of Customs House Agents Licensing Regulations,
2004.
(v)

that there is nothing in suspension order that indicates that


an inquiry is pending or is completed, as is the legal
requirement under regulation 20.
Reliance in this regard is placed on:
- 2008 (228} E.L.T. 65 (Tri. - Chennai)SANDEEP & COMPAN~
Versus COMMR. OF CUS., CHENNAI

Customs House Agent's Licence - Suspension of - Immediate


suspension - Attempt to smuggle red sanders in guise of riceOrder passed after 6 months without any finding that
appellant CHA was involved in any illegal transaction or
abetting in any act of violation of provisions of CHALR and
without specific/proven basis - The charges are of general
nature for violations of provisions of Regulation 13 of Customs
House Agents Licensing Regulations, 2004 - Suspension
under Regulation 20(2) ibid is called for when
Commissi4Jner finds that an enquiry against CHA is
pending or contemplated - In red sanders case no action till
date initiated against CHA for involvement in illegal export in
April 2007 - Immediate suspension should have taken place in
April 2007 - Delay of 6 months under Regulation 20(2) ibid is
ground enough to vacate the order and shows lack of
application of mind by Commissioner - Suspension of licence
13

unjustified and uncalled for - Impugned order set aside Regulation 20(2) ibid. fparas 5, 6, 7}
(vi)

that suspension has been mechanically invoked without

considering all evidence on record as on the date of


suspension and that your office was only provided with
selective portions of the statement and not even the copies of
the stateznent, as informed by Supdt. (Policy) in your office,
when we approached him on 23.07.2012 for supply of Ruos.

(vii) that till date we have not been supplied with RUD's by either
your office or the Office of Commissioner of Customs lCD, TKD
despite request in this regard.

(viii) that the suspension was invoked in EDI system even prior to
issuance of the impugned suspension order and its service
and is therefore has been done as a mere formality.

In vtew of the foregoing it is requested that the suspenston


may please be revoked as the same is unwarranted and improper.
Thanking you,
r~

Yo

faithfully.

)
I

'

Encl: As above

.,

...

.r,,r\~

'

/\/... _. . .

"

PRA VE N CA~G (CHA)

M/ s Ambika Enterprises .
14

,Copy to the Chief Commissioner of Customs, NCH, New Delhi


with request to kindly get the proper investigation done in the
matter.

.'
1

Jl.'.

.
a. t'. :!te_rpns

.. c~J. if

/("'

Prot>:!~hr

PRAVE N GARG (CHA)

M/s Ambika Enterprises

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---

DATE: 28.2.2012
The SHO
Police Station
Put Prahladpur
New Delhi -110044
SUB: COMPLAINT BY PRAVEEN GARG PROP. OF M/S AMBIKA ENJERPRISES
ROOM NO. 205 C, SECOND FLOOR, CONCOR BUILDING, lCD TKD, NEW
DELHI AGAINST MR. PRASHUN JAIN PROP. OF M/S PRASHUI'J JAIN
HAVING ADDRESS AT B-5/109, MAYUR APARTMENT PLOT NO. 53,
SECTOH-9, ROHINI, NEW DELHI -110085 FOR REGISTRATION OF CASE
UNDER SECTION 420/ 406 IPC AND OTHER APPROPRIATE SECTIONS
BILL OF ENTRY NO. 8566271 DATED 14.12.2009
FILED BY M/S GLOBAL LOGIC INDIA PVT. LTD.
Sir,
I, Praveen Garg S/o Sh. Ashok Garg R/o A-2383, lind Floor, Green Field Colony
Faridabad, Haryana, am a Customs House Agent and have been working under
the name and style of M/s Ambika Enterprises since December, 2007.
Brief facts of my case
I started my career in the year 2002 with M/s V K Jain & Co. (Customs House
Agent) B-1, Ashadeep Building, Hailey Road, New Delhi-110001 as H Card
Holder and was working under the authority of the said Company.
In the said company Mr. Prashun Jain, nephew of Sh. V.K. Jain was also
working tlS a G Card holder since around the year 1993 and being the relative
of Sh. V.K. Jain he was the second most important person of the company and
was having good control over day to day affairs of the company.

l .

".lJ/'(t

~~f e;_,~1o.~

(~):_)
\. ...--

I learnt and got acquainted with the trade and skills of the business of customs
house agent from said Mr. Prashun Jain and I was having very cordial
relationship with him and I always treated him as my mentor I Guru.
After having_ acquainted with the trade and skills of business of Customs House
Agent I started doing my own work exclusively with the authority of M/s V.K.
Jain & Co. For allowing me to work under the authority of M/s V.K. Jain & Co. 1
was paying Rs. 3,000/- per h10nt.h to M/s V.K. Jain & Co. by cash. During this
time I used to do work of the clients which were exclusively mine and I never
tried to snatch any customer of M/s V.K. Jain & Co. nor I, interfered with the
business of M/s V.K. Jain & Co.
My area of work was only in the lCD, TKO, New Delhi. Mr. Prashun Jain since
known to me was helping me in my work occasionally at Airport, New Delhi.
After passage of time the said Prashun Jain started his own CHA business
under the name and style of M/s Prashun Jain & Co. in the year 2006.
I also grew with the time and started my own CHA firm namely M/s Ambika

Enterprises after obtaining proper licence from the Customs Department in


the month of January, 2008. After obtaining my licence and my venture in the
name and style of M/s Ambika Enterprises I stopped working under the
authority of M/s V.K. Jain & Co. with due information to the said company.
It is submitted that since I knew Mr. Prashun Jain and he was considered as
mentor/ guru not only by me but also by my office staf( we used to help each
other in small works relating to CHA.
During the period December, 2009 the above said Mr. Prashun Jain contacted
me and requested me for handling one consignment of the company M/s
Global Logic India Pvt. Ltd. NOIDA (an Export Oriented Unit) earlier known as
lndologic India Pvt. Ltd. It was informed by Mr. Prashln Jain that the said
client was being handled by him since the time when he was working as G card
holder with M/s V.K. Jain & Co. and after starting independent business he was
doing his working under his company only and that the main work of the said

company was from the IGI Airport however, this time since the bigger
consignment had been imported at lCD, TKD, New Delhi bv the said company
he requested me to handle the same under my CHA licence and for that
purpose he gave me authority (sub-letting of work).
That I accepted the said request considering the 10 year long relationship with
Prashun Jain and as per trade practice and due to the fact that Mr. Prashun
Jain had helped us in our work since 2008.
In furtherance to the same said Sh. Prashun Jain handed over all the
documents viz. invoice, B/L, packing list, STP Certificate, Procurement
Certificate issued by Excise Authority Naida etc. of the company required for
customs clearance to my office which on our general scrutiny were found to be
correct and original and we had no doubt about the genuineness of the same.
Thereafter, we did our work as customs house clearing agent in the normal
course of business with regard to the said consignment i.e.
(i) Got the bill of entry no. 856627 dated 14.12.2009 filed with the customs
(ill Got the assessment/ examination of the goods done under non R.M.S.
(iii) Got the procurement certificate debited as per procedure
(iv) Duty element was not involved since the goods were being imported
by EOU
lhereafter tht: goods were cleared from the customs after completing all the
formalities I requirement of customs department under the Customs Act,
1962. Again, the Customs like me only did not find any thing wrong with the
documents during processing as they were diligently forged by Sh. Prashun
Jain and also even after considerable lapse of time Customs did not point out
to me that re- w~rehousing certificate was never received.
It is important to mention here that all pre and post customs clearance work/
process was done by Mr. Prashun Jain like delivery of irnport document,
Delivery order of shipping line, FDS bond of shipping line, Collection of B/E
and transporter paper etc. Prashun Jain has got the consignment delivered in
Delhi stating reason that importer is having registered wi:Hehouse under EOU
in Delhi ulso and it is not possible to deliver the goods at their Naida basement

address due to small size of Noida office which version was believed by me in
the background of my relationship with him.
It is further important to mention that I have never dealt with the said
company nor talked to any of the representative of the company and all the
work was being done by me under the instruction and guidance of Mr.
Prashun Jain and at no point of time 1 had visited the office of said company
based in Noida.
However, recently when the customs department informed me that Rewarehousing Certificate (RWC-which is supposed to be submitted by the
importer within three months of clearance) has not been submitted by the
importer qua the above said consignment till 29.11.2011 and inquiry was
made from me regarding the company and other details.
In response to the same I duly submitted a letter dated 29.11.2011 thereby
enclosing the following documents.
(i) Bill of entry
(ii) Bill of lading
(iii) Invoice
(iv) Softward technology parks of India Certificate Number 68719 dated
17.11.2009
(v) Procurement certificate Number 101 /09 -10
made inquiry from Mr. Prashun Jain over phone regarding the non
submission of RWC to which he initially said that he would get it submitted
from the company and nothing to worry about the same.
I also tried to contact the said importer at the given address at Noida however,
it came to the knowledge that the said company has shifted from the said
place. 1 also sent an email dated 30.11.2011 to the Shipping Line M/s Agility
Logistic Pvt. Ltd. but no response has been received from their side. Even 1
sent my representative to the Sh. Prashun Jain's Rohini residence but he did
not made himself available and consequently I sent a courier dated 23.02.2012

,f

l\

to which he responded by making call to me through PCO (011-41755086 on


25.2.2012 at 9.40 a.m.) and not by his own mobile no. thereby stating that he
is going to maintain before the authorities that he did not get any work done
from me and that he has nothing to do with the said company or any work of
the said company and nor he has any concern with me, because he is already
having problems in hand in relation to some earlier matter and I should be
clear about the position he is going to officially take.
After this, I made inquiry about the said Prashun Jain and I learnt that the said
Prashun Jain was also involved in atleast three similar cases pertaining to M/s
Rajdhani Craft, Jaipur in which he had similarly tricked another C.H.A. firm
even without its knowledge. Inquiries have revealed that he has already been
show caused in the matter by Delhi Customs Commissionearte (General).
From the foregoing facts and details it appears to me that said Sh. Prashun Jain
has actually cheated me and now 1 seriously doubt about the genuineness of
said EOU unit as well as the documents made available to me/ my office staff
of the said company by Sh. Prashun Jain. I fear that I may not be made
responsible/ liable on account of any mis-deed on the part of said Prashun
Jain.
In view of the above you are requested to kindly investigate the case and
register an FIR under appropriate sections of IPC against the said Prashun Jain
and any other person found involved in the illegal act qua the above said
consignment. I also undertake to cooperate with the investigation I inquiry as
and when required.
'\
i

Th

~ing you
~IJ',/

.,-~7

PRAVEEN GARG

PROP.
M/5 AMBIKA ENTERPRISES
ROOM NO. 205 C, SECOND FLOOR,
CONCOR BUILDING, lCD TKO, NEW DELHI

''.......
.,.,, .. ,

. ,:.)

\'c~u

~.

.. . .
~

...

JATE: 28.2.2012

To
The SHO
Police ation

Pul rahladpur
New Delhi -1100411

SUB: COMPLAINT BY PRAVEEN GARG PROP OF M/5 AMBIKA ENTERPRISES


ROOM NO. 205 C. SECOND FLOOR, CONCOR 'BUILDING, lCD TKO, NEW
DELHI AGAINST MR. PRASHUN JAIN PROP. OF M/S PRASHUN JAIN
HAVING ADDRESS AT BS/109, MAYUR APARTMENT PLOT NO. 53,
SECTOR-9, ROHINI, NEW DELHI -110085 FOR REGISTRATION OF CASE
UNDER SECTION 420 I 4061PC AND OTHER APPROPRIAH SECfiONS
BILL OF ENTRY NO. 8566277 DATED 14.12 2009
FILED BY M/5 GLOBAL LOGIC INDIA PVT. LTD.
S1r,
I, Praveen Garg S/o Sh. Ashok Gt~rg R/o A-2383, lind Floor, Green Field Colony
Faridabad, Haryana, am a Cu~toms House Agent ilnd have been working under
the name and style of M/s Ambika Enterprises since December, 2007.
I

I
I started my career in the year 2002 with M/s V K Jain & Co. (Customs House
Agent) Bl, Ashadeep Building, Hailey Road, New DelhHlOOOl as H Card
Holder and was working under the authority of the said Company.
In the said company Mr. Prashun Jain, nephew of Sh. V.K. Jain was also
working as a G Card holder since around the year 1993 and being the relative
of Sh. V. K Jain he was the second most i111portant person of the company and
was having good control over day to day affairs of the company.

"' ''"'

I learnt and got acquainted with the trade and skills of the business of customs
house agent from said Mr. Prashun Jain and I was having very cordial
relationship with him and I always treated him as my mentor I Guru.
After having acquainted with the trade and skills of business of Customs House
Agent I started doing my own work exclusively with the authority of M/s V.K.
Jain & Co. For allowing me to work under the authority of M/s V.K. Jain & Co. 1
was paying Rs. 3,000/- per month to M/s V.K. Jain & Co. by cash. During this
time I used to do work of the clients which were exclusively mine and I never
tried to snatch any customer of M/s V.K. Jain & Co. nor I, interfered with the
business of M/s V.K. Jain& Co.
My area of work was only in the lCD, TKO, New Delhi. Mr. Prashun Jain since
known to me was helping me in my work occasionally at Airport, New Delhi.
After passage of time the said Prashun Jain started his own CHA business
under the name and style of M/s Prashun Jain & Co. in the year 2006.
I also grew with the time and started my own CHA firm namely M/s Ambika
Enterprises after obtaining proper licence from the Customs Department in
the month of January, 2008. After obtaining my licence and my venture in the
name and style of M/s Ambika Enterprises I stopped working under the
authority of M/s V.K. Jain & Co. with due information to the said company.
It is submitted that since I knew Mr. Prashun Jain and he was considered as

mentor/ guru not only by me but also by my office staff, we used to help each
other in small works relating to CHA.
During the period December, 2009 the above said Mr. Prashun Jain contacted
me and requested me for handling one consignment of the company M/s
Global Logic India Pvt. Ltd. NOIOA (an Export Oriented Unit) earlier known as
lndologic India Pvt. Ltd. It was informed by Mr. Prashun Jain that the said
client was being handled by him since the time when he was working as G card
holder with M/s V.K . .lain & Co. and after starting independent business he wa~

doing his working under his company only and that the main work of the said

,a

I
company was from the IGI Airport however, this time since the bigger
consignment had been imported at lCD, TKO, New Delhi by the said company
he requested me to handle the same under my CHA licence and for that
purpose he gave me authority (sub-letting of work).
That I accepted the said request considering the 10 year long relationship with
Prashun Jain and as per trade practice and due to the fact that Mr; Prashun
Jain had helped us in our work since 2008.
In furtherance .to the same said Sh. Prashun Jain handed over all the
documents viz. invoice, B/L, packing list, STP Certificate, Procurement
Certificate issued by Excise Authority Naida etc. of the company required for
customs clearance to my office which on our general scrutiny were found to be
correct and original and we had no doubt about the genuineness of the same.
Thereafter, we did our work as customs house clearing agent in the normal
course of business with regard to the said consignment i.e.
(i) Got the bill of entry no. 856627 dated 14.12.2009 filed with the customs
(ii) Got the assessment/ examination of the goods done under non R.M.S.
(iii) Got the procurement certificate debited as per procedure
(iv) Duty element was not involved since the goods were being imported
byEOU
Thereafter the goods were cleared from the customs after completing all the
formalities I requirement of customs department under the Customs Act,
1962. Again, the Customs like me only did not find any thing wrong with the
documents during processing as they were diligently forged by Sh. Prashun
Jain and also even after considerable lapse of time Customs did not point out
to me that re- warehousing certificate was never received.
It is important to mention here that all pre and post customs clearance work/
process wa!l done by Mr. Prashun Jain like delivery of import document,
Delivery order of shipping line, FDS bond of shipping line, Collection of B/E
and transporter paper etc. Prashun Jain has got the consignment delivered in
Delhi stating reason that importer is having registered warehouse under EOU
in Delhi also and it is not possible to deliver the goods at their Noida basement

~
. I

address due to small size of Naida office which version was believ~d by me in
the background of my relationship ~ith him.
It is further important to mention that I have never dealt wl:th the said
company nor talked to any of the representative of the compan~ and all the
work was being done by me under the instruction and guid~nce of Mr.
Prashun Jain and at no point of time I had visited the office of s~id company
based in Naida.

me

However, recently when the customs department informed


that Rewarehousing Certificate (RWC-which is supposed to be submi~ted by the
importer within three months of clearance) has not been subrJ1itted by the
importer qua the above said consignment till 29.11.2011 and ,inquiry was
made from me regarding the company and other details.
In response to the same I duly submitted
enclosing the following documents.

a letter

dated 29.11.4011 thereby

(i) Bill of entry


(ii) Bill of lading
(iii)
Invoice

(iv)

Softward technology parks of India Certificate Number !68719 dated

17.11.2009
(v) Procurement certificate Number 101 /09 -10
made inquiry from Mr. Prashun Jain over phone regard,ng the non
submission of RWC to which he Initially said that he would get! it submitted

,.

from the company and nothing to worry about the same.

\;

I also tried to contact the said importer at the given address at Nqida however,
it came to the knowledge that the said company has shifted ~rom the said
place. I also sent an email dated 30.11.2011 to the Shipping Li~e M/s Agility
Logistic Pvt. Ltd. but no response has been received from thei~ side. Even 1
sent my representative to the Sh. Prashun Jain's Rohini residen~e but he did
not made

himself available and consequently I sent a courier dat'd 23.02.2012

''

.I

C9

to which he responded by making call to me through PCO (011-41755086 on


25.2.2012 at 9.40 a.m.) and not by his own mobile no. thereby stating that he
is going to maintain before the authorities that he did not get any work done
from me and that he has nothing to do with the said company or any work of
the 5aid company and nor he has any concern with me, because he is already
having problems in hand in relation to some earlier matter and I should be
clear about the position he is going to officially take.
After this, I made Inquiry about the said Prashun Jain and I learnt that the said
Prashun Jain was also involved in atleast three similar cases pertaining to M/s
Rajdhani Craft, Jaipur in which he had similarly tricked another C.H.A. firm
even without its knowledge. Inquiries have revealed that he has already been
show caused in the matter by Delhi Customs Commissionearte (General).
From the foregoing facts and details it appears to me that said Sh. Prashun Jain
has actually cheated me and now 1 seriously doubt about the genuineness of
said EOU unit as well as the documents made available to me/ my office staff
of the said company by Sh. Prashun Jain. I fear that I may not be made
responsible/ liable on account of any mis-deed on the part of said Prashun
Jain.

In view of the above you are requested to kindly investigate the case and
register an FIR under appropriate sections of IPC against the said Prashun Jain
and any other person found involved in the illegal act qua the above said
consignment. I also undertake to cooperate with the investigation I inquiry as
and when required.
ing you

~'V'/

~/

...

PRAVEEN GARG
PROP.
M/S AMBIKA ENTERPRISES
ROOM NO. 205 C, SECOND FLOOR,

CONCOR BUILDING, lCD TKO, NEW DELHI

'I\,
\

~'---==:::::::;....,

r~!oconduct
Coy~he

Commi"""" of Co.,orn, fGene.,l), IG Ao<poct, New Delhi- with

inve>tir,ations under Customs Act and to inform contents


of the thi~ F.I.R. to M/5. Global Log1c tnd1a Pvt. Ltd. NOIDA (an Export Oriented
u11it) earlier known as lndologic India Pvt. Ltd. at ia present known address in
e~ords with Y?ur jOOd self.

v- /

f''"Y

I.
I

PR VEEN GARG
PROP.
M/S AMBlKA ENTERPRISES

.~ .

I'

/''.

,l()
lXDlA POST

Truck R.. ull

Booked t
l)WAHK,\

Booked On

sF.e-u

29102/21)1Z

,, '

I.

' I

totED1 126904551N
Oelovtrtd al

GURG.O.ON RO.O.O

Do livered on
02103/2012

. ...

~)\

J(""Yt

~&JNl .;

,_.; ~ ' , .

C'BL
....

tl

DATE: 28.2.2012

To
The SHO (i'
Police :>tStion
/
Pui_.Prahladpur
~~w Delhi -110044
SUB: COMPLAINT BY PRAVEEN GARG llROP. OF M/S AMBIKA ENTERPRISES
ROOM NO. 205 C, SECOND FLOOR. CONCOR BUILDING, lCD TKO, NEW
DELHI AGAINST MR. PRASHUN JAIN PROP. OF M/S PRASHUN JAIN
HAVING ADDRESS AT B-5/109, MAYUR APARTMENT PLOT NO. 53,
SECTOR-9, ROHINI, NEW DELHI -110085 FOR REGISTRATION OF CASE
UNDER SECTION 420/ 4061PC AND OTHER APPROPRIATE SECTIONS
BILL Of ENTRY NO. 8566277 DATED 14.12 2009
FILED BY M/S GLOBAL LOGIC INDIA PVT. LTD

Sir,
I. Praveen Garg S/o Sh. Ashok Garg R/o A-2383, lind Floor, Green Field Colony
Faridabad, Haryana, am a Customs House Agent and have been working under

tht" narne and style of M/~ Arnb1kil Enterpmes \lnte December, 2007.

I ~tarted my career in the year 200,~ with Mh V K Jain & Co. (Customs House
Agent) B-1. Ashadeep Building, Hailey Road, New D<:!lhi-110001 as H Card
Holder and was working under the authority of the said Company.
In the !;aid company Mr. Prashun Jain, nephew of Sh. V.K. Jilin was also
working as a G Card holder since around the year 1993 and being the relative
of 5h. V.K. Jain he was the second most important person of the company ilnd
wa~ 11avu1~ good control over day to day affairs of the company.

--4{,-

I learnt and got acquainted with the trade and skills of the business of customs
house agent from said Mr. Prashun Jain and I was having very cordial
relationship with him and I always treated him as my mentor I Guru.
After having acquainted with the trade and skills of business of Customs House
Agent I started doing my own work exclusively withthe authority of M/s V.K.
Jain & Co. For allowing me to work under the authority of M/s V.K. Jain & Co. 1
was paying Rs. 3,000/- per month to M/s V.K. Jain & Co. by cash. During this
time I used to do work of the clients which were exclusively mine and I never
tried to snatch any customer of M/s V.K. Jain & Co. nor I, interfered with the
business of M/s V.K. Jain& Co.
My area of work was only in the lCD, TKD, New Delhi. Mr. Prashun Jain since
known to me was helping me In my work occasionally at Airport, New Delhi.
After passage of time the said Prashun Jain started his own CHA business
under the name and style of M/s Prashun Jain & Co. in the year 2006.
I also grew with the time and started my own CHA firm namely M/s Ambika
Enterprises after obtaining proper licence from the Customs Department in
the month of January, 2008. After obtaining my licence and my venture in the
name and style of M/s Ambika Enterprises I stopped working under the
authority of M/s V.K. Jain & Co. with due information to the said company.
It is submitted that since I knew Mr. Prashun Jain and he was considered as
mentor/ guru not only by me but also by my office staff, we used to help each
other in small works relating to CHA.
During the period December, 2009 the above said Mr. Prashun Jain contacted
me and requested me for handling one consignment of the company M/s
Global Logic India Pvt. Ltd. NOIDA (an Export Oriented Unit) earlier known as
lndologic India Pvt. Ltd. It was informed by Mr. Prashun Jain that the said
client was being handled by him since the time when he was working as G card
holder with M/s V.K. Jain & Co. and after starting independent business he was
doing his working under his company only and that the main work of the said

company was from the IGI Airport however, this time since the bigger
consignment had been imported at lCD, TKO, New Delhi by the said company
he requested me to handle the same under my CHA licence and for that
purpose he gave me authority {sub-letting of work).
That I accepted the said request considering the 10 year long relationship with
Prashun Jain and as per trade practice and due to the fact that Mr; Prashun
Jain had helped us in our work since 2008.
In furtherance to the same said Sh. Prashun Jain handed over all the
documents viz. invoice, B/L, packing list, STP Certificate, Procurement
Certificate issued by Excise Authority Noida etc. of the company required for
customs clearance to my office which on our general scrutiny were found to be
correct and original and we had no doubt about the genuineness of the same.

\:
!

Thereafter, we did our work as customs house clearing agent in the normal
course of business with regard to the said consignment i.e.

\:
I

{i) Got the bill of entry no. 856627 dated 14.12.2009 filed with the customs
(ii) Got the assessment/ examination of the goods done under non R.M.S.
(iii) Got the procurement certificate debited as per procedure
(iv) Duty element was not involved since the goods were being imported
by EOU
Thereafter the goods were cleared from the customs after completing all the
formalities I requirement of customs department under the Customs Act,
1962. Again, the Customs like me only did not find any thing wrong with the
documents during processing as they were diligently forged by Sh. Prashun
Jain and also even after considerable lapse of time Customs did not point out
to me that re- warehousing certificate was never received.
It is Important to mention here that all pre and post customs clearance work/
process was done by Mr. Prashun Jain like delivery of import document,
Delivery order of shipping line, FDS bond of shipping line, Collection of B/E
and transporter paper etc. Prashun Jain has got the consignment delivered in
Delhi stating reason that importer is having registered warehouse under EOU
in Delhi also and it is not possible to deliver the goods at their No ida basement

I
addre~~

due to small ~ize of Noida office which version was believed by me in


the background of my relationship with him.
It is further important to mention that I have never dealt with the said
company nor talked to any of the representative of the company and all the
work was being done by me under the instruction and guidance of Mr.
Prashun Jain and at no point of time I had visited the office of said company
based in Noida.
However, recently when the customs department informed me that Rewarehousing Certificate (RWC-which is supposed to be submitted by the
importer within three months of clearance) has not been submitted by the
importer qua the above said consignment till 29.11.2011 and inquiry was
made from me regarding the company and other details.
In response to the same I duly submitted a letter dated 29.11.2011 thereby
enclosing the following documents.
(i) Bill of entry
(ii) Bill of lading
(iii) Invoice
(iv) Softward technology parks of India Certificate Number 68719 dated
17.11.2009
(v) Procurement certificate Number 101 /09 -10
made inquiry from Mr. Prashun Jain over phone regarding the non
submission of RWC to which he initially said that he would get it submitted
from the company and nothing to worry about the same.

I also tried to contact the said importer at the given address at Noida however~
it came to the knowledge that the said company has shifted from the said
place. I also sent an email dated 30.11.2011 to the Shipping Line M/s Agility
Logistic Pvt. ltd. but no response has been received from their side. Even I
sent my representative to the Sh. Prilshun Jain's Rohini residence but he did
not made himself available and consequently I sent a courier dated 23.02.2012

to which he responded by making <:all to me through PCO {011-41755086 on


25.2.2012 at 9.40 a.m.) and not by his own mobile no. thereby stating that he
is going to maintain before the authorities that he did not get any work done
from me and that he has nothing to do with the said company or any work of
the said company and nor he has any concern with me, because he is already
having problems in hand in relation to some earlier matter and I should be
clear about the position he is going to officially take.
After this, I made inquiry about the said Prashun Jain and I learnt that the said
Prashun Jain was also Involved in atleast three similar cases pertaining to M/s
Rajdhani Craft, Jaipur in which he had similarly tricked another C.H.A. firm
even without its knowledge. Inquiries have revealed that he has already been
show caused in the matter by Delhi Customs Commissionearte (General).
From the foregoing facts and details it appears to me that said Sh. Prashun Jain
has actually cheated me and now 1 seriously doubt about the genuineness of
said EOU unit as well as the documents made available to me/ my office staff
of the said company by Sh. Prashun Jain. I fear that I may not be made
responsible/ liable on account of any mis-deed on the part of said Prashun
Jain.
In view of the above you are requested to kindly investigate the case and
register an FIR under appropriate sections of IPC against th(! said Prashun Jain
and any other person found involved in the illegal act qua the above said
consignment. I also undertake to cooperate with the investigation I inquiry as
and when required.
ing you

~lr-

~~

PRAVEEN GARG

PROP.

M/S AMBIKA ENTERPRISES


ROOM NO. 205 C, SECOND FLOOR,
CONCOR BUILDING, lCD TKO, NEW DELHI

Copy to:
/'
1.
The Commissioner of C;ISt'Om~ (General), IGI Airport, New OP.Ihi- with
request to conduct inves_yg<Jtions under Customs Act and to inform contents
of the this F.I.R. to MtJ>/Giobal Logic lnd1a Pvt. ltd. NOIDA (an Export Oriented
Unit) earlier knowl)1s lndologic India Pvt. Ltd. at ih present known address in
------------ ...
records with your good self.

The Superintendent of Police (EOW), C.B.I., C.B.I Headquarter~, C.G.O.


"Cornplex, Lodhi Road, New Delhi- for any inquires that may be necessary under
or any ~ther Act.

...____

.___ l __lf:

(\.o-7~-.,

. . ..
--~-

---------------~

tEEN GARG
PROP.
M/S AMBIKA ENTERPRISES

-st-

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INIHA POHT

Too<~

Booked at
DWI\~KA

SEC.U

Rcull :...-ED 1126905701N

6ooked On
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Otii"Vered on

0210317012

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AMBIKA ENTERPR.lSES

~ \i~~IIIS House AE\.lRJOi~}~~~}.ij_M"~ii~~d\kd(c~g;~;;iT~li~=:~~L2TE-2s II si~.

Office: A 238:1, Greenfield Coluny Faridllbad-121 010


----- ------- --------- ------- ---- --- ------- ---

; . ,:.:!r:~~:;,.:;;.e~

,;;., ,custon1
\Is '<celu Lull l3utulia
<ummi:;sioncr

of customs (I&G)
lmpcnt & Genl!ral
'lt'H. 1\cw Delhi

23/7112

:\

.. :J .

Sub: Copies ol' "l{elied U()Oil document" of C No Vlll(H) U/7 I/2UII7/l7J Ill dt 1717/12
Onlcrnumbcr 03/NLB/Pulicy/2012

t \1p1r' rf statement which un: "Rclictlupun dm:umcnt" <llld any other stutcmcnt rc~.:orded 1111
date 11r 1111 recorded tor e.xumplc ~lutcmcnt vf Mr L.alan Kunwr employee of Ambika Enterprise~
S(l to~ tn itllow us Ill cause effective appcuranc:e: with nil our prop~o ~h:fcnscs us on the date ~~r
hcanll(:l. In cnsc fur any reason the same cannot be provided immediately then it is requested to
suitably :tdjourn the Pcrsunncl hearing in the interest of natuml justice

I
!

I may abo be called upon, to take delivery ur papers, on my mobile number 0-9212048704 .

..,
~~~~\rds

IAY]"!~i1t?~~~~~
\

.(\L'"~

Pralc~'lt'liars ro:.>tt:.H
l.:nd. Copy of lirsl & last pUJ!~ of urder is allachcd.
Copy of PH is alsu allachcd.

j:

,.

---

'(; Y\"'t \ Y l..tn_

~{(t-;:A

<

Jill

AMBIKA ENTERPRISES

---------

--~------------

R-1 0/2007. Customs Clearing Agent

EMail: icdtkd@gmail.com. Tel 26364108, F 26364619

lo
The Commissioner of customs,
lCD, TKO,
N Delhi 110020
Sub- lCD TKO -SIIB C. NO. VIII/ICD/6/TKD/SIIB/6AG/108/llln the Order No.
03/NLB/Policy/20121ssued from C. No. VIII(H)/13/71/2007 /17318 dt.
17/7/12.

\:

Respet.:ted Sir.
Kindly refer to SCN ISSUED for contravention of Rule 13(a) (d) (e), (h) (0) CHLR 2004,
by Commission<:r (I & G) and to request you to provide following documents:
1. Photocopy of procurement certificate (101/09-10 dt. 9/12/09), Import
certificate, Invoice, Packing list, BL, Assessment order of B/E, Examination order
of B/E number 856627 dated 14/12/2009 as per the record of customs.

2. Photocopy Report of the superintendent, Range 12, Division II, Naida on the
procurement certificate,

3. Report evidencing the procurement certificate dated 9-12-09(as in 1 above) was


fake which addressed to The Deputy commissioner of customs, IGIA Airport,
New Delhi.(Para 5 Of SCN).

\:

4. Photo copies of the (entire) summons issued to the different persons with
reference to the enquiry in aforesaid case.

5. The Photo::opies of Panch nama, if any with respect to search made to the parties
like Sh. Prashun Jain, Importer, Shipping line etc.
G. Copy of the enquiry report dated 5/7/12 vide endorsement number 21481.
7. Photocopies of Statement under Section 108 of the Customs Act1962(RUD IN
Show caust! notice) & other record of:
a.

Mr. Praveen Garg dated 7/5/12

b. Statement of authorized representative of Global Logic India Pvt ltd


(Importer).
c.

Statement of Sh. Prashun Jain dated 29/5/12.

d. Statement of Mr. Lalan Kumar dated 4/7/12.

Offi.cc: 205 C, Admin Bldg, lCD, Tuglakabad, N Delhi 20


l~t><.:i- .1\ 71~1 ?"d Flnnr rrrPPnfiP.Id Colonv. Faridabad 121010

-Co----,.

~-

1!\.MBIKA ENTERPRISES
---------------R-10/2007. Customs Clearing Agent
E Mail: icdtkd@gmail.com. Tel 26364108, F 26364619
e.

Mr. Sant Kumar Dated 16/S/12

f.

Sh. Surinder Singh of M/s Vivek Roadline dated

g.

Statements of M/S Agility logistics (Forwarder) recorded on different

21/5/12.

dates.

h. Statement and Investigation reports in Maersk India P Ltd,if any.

II

i.

Statement of M/s V K Jain & Co. (CHA), if any.

j.

letter of "Elaboration of fact" by lalan Kumar dated

13/7/12.

8. Copy of documents provided by M/s Agility logistics with respect to this


shipment like IGM details, Bill of lading, Shipper detail, Documents evidencing
:>ayment detail to them etc.

Above documents are required to allow us to cause effective appearance with all
our proper defenses as on the date of "Personnel Hearing". In case for any
reasons the same cannot be provided immediately then you are requested to get
the

PH adjc1urn in the interest of natural justice.

I may be Cillled upon, to take delivery of papers, on my mobile number 09212048704.

Yours faithfully

Copy of the tirst page of order.


Copy of "personal hearing"
Copy of letter to Commissioner I&G

------------------------------~~

Office!: 205 C, Admin Bldg, lCD, Tuglakabad, N Delhi 20


Resi- A 2383. 2nd Floor. Greenfield Colony, Faridabad 121010

6t-

..

-I) I:)/ i.l-..

Dote 11 '1/12

La\an Kumar
C/o Ambi a Enterprises
Room Num er 205 C, lCD
Tuglakabad, N Delhi 110020

., .

To
Shrt R S Yaclav
>upennt~'lldent )Ill\
SIIB, Customs
lCD, TKD. N Delhr

Sub

Further submission in relation to version recorded In response of Summon C. No. VIII/ICD/6/


TKD/SIIB/oAG/108/11/20500 dated 27/6/12 in respect of inquiry made with r spect to M/s
Glohill Log1c lrcia Pvt. Ltd., Noida (Copy of summon is attached).

lJe,lr )rr,
This is with respect to l!nquiry made by yourself as per above summon on 4/7/12. 1 wou d like to bring
following facts to your knowledge on which 1could not express myself at the time of inves igation due to
considerable lapse of 11me between the occurrence of rncidence and recording of my v rsion and also
because tht' investlgatron were conducted through queries raised by yourself and there! re offered me
110

lw ther scope to grve information beyond the questions raised by you.

Basect on rny recall of events and also on my desire to bring to your knowledge the who I truth as this is
consrdered relevant by me I submit as follows with a rider that to the extent any part of

y version is in

wnflict of whatevrr I might have stated in my version dated 04.07.2012, the same, shall stand modified
to tlw extt~nt of clilfNe'lCe in the present version as this version is being grven by me aft r considerable
recdll and contemplation of events.
1.

Thdt we had received documents pertaining to M/s Global logic India Pvt. Ltd., NOIDA through

SIHr Pril~hun Jarn aha~ SONU who had given these documents to Shri Praveen Garg who i turned gave it

to us rnstantly for ~crutiny and submission.

All this had happened rn our office only n which all the

staffs srts together without any partition and therefore, even my version can
I

\'

be c rroborated by

recording then statemeHs also on this aspect.

lh<ll we had not directly got in touch with importer as the transaction wa~i

eing conducted

through Shn Prashlln J,Jrn (5onu Ji) who was well known to our firm and had enou h past mutual
dedlrny,~

wrth h1m

3.

1t1,11 the name of other CHA who had given papers to Shri Praveen Garg was P ashun Jain only

whu was present and W'-S assisting in the entrre clearing process also. I was in touch wi h him on one of
his two mobile~ of wh1ch he had given me number which I am unable to recall at pres nt. He had also

c.:---~

~~--./
'I

g1ven delivt-'ry mstrucuons to the transporter engaged by our office, when the goods were tinally given
out ol ri1MRC

Ii

A~~~ dea1 from the above, I have mostly amplified my verston with my recall of eveints and they

n1ay not

tJl~

lt'lflH~~~

you

:o r~hcr t\'ve

!lilboratl' O" .111y


Th~nknll:(

Your~

j However, I
s9 that I may

anyth"'R rn conflict that whatever 1 had stated before you on 04.07.2012.


me

a copy

of my statement as was recorded on that date

~Jl)mt if so rquircd in the 1nterest of truthful disclosures by me.

you.

farthlully.

-63-

A Y\n+~'l( (~~
!

i'\
A.MBIKA ENTERPRISES

I'll<;: I )cputy ( 'o111111i~:;iom:r


Ll)!- < us\\11m
ICIJ. luglit~ahild
l"lkllll

Sub- Suspension of license R -I 012007 from ED I.


AA 61'(1 L!l.}\ ~ CHOOI

I":

\ ,,

-r-

\ (
\

.,

I /

'-........... .:.t,....../
...... ~ .......:........ I

Dear S1r

This~~ w bnng in your kind noti~t: thut ~incc 1_6_17112 m~ cuption~d Cll~ licc~1sc is ndt
w~~rklllp.. lundcrsllmd that there 1s no system failure as license of other U-IA IS l
continuing to function.

Further ns I am holding a valid CHA license: as on dah! & there is no at:lion of


i
suspcns1on/ rcvo<:ation. I request you to kimlly inform me the reason of non function of
my CHi\ lit:cnsc in lml
and also to kindly indicate if same h11s been done on fhe

syst~

h<1si' ol'any direction of any competent umhority.

\.

1~!;\lll'lb

l\11

II

!I~)'; i

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:,

,1,\,

lm 1\mhil-.a l.ntcq)rise!;

,-\ v

,, \ J

" '.iu:.~ ~tlrun


l1ropri\:\or.

-64--

Pag,c 2 of 3

/RCvcnuc Tnmsnarcncv
Times
t

;'

REVENUE TRANSPARENCY liMES

Jun~ijF)

w"

T~~re 's~-;~~-~~-~l:~~p~~:~~~~t \ SIiB Air Ca;g~~N~~ l,c-/~


1f matten relates to judge ~ Dclht detects 1iugc
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'

Next

SllB Air Cargo New Delhi detects huge misdcclared goods (5/~/2011)
I

I' he S1113 of Air cargo unit delhi has put another feather in their cap by seizing goods wJrth Rs 67.29 lakh
i
I
recently.
I
lhc sleuths of SIIB acting on a tip-off, were on the lookout for a suspected consignmcn\ since the first week of
November 20 I I. They linally intercepted the same on I K/11/20 I 0 when M/s Rajdhani c~alis flied a bill of entry
IHI 16!UH5 dated 161 l It I 0 for clearance of goods dedared as machine parts. The said hi II of entry was assessed
through RMS.
f

interception of the said packages, one t>rushun Jain told that b/e intended to clear tllOse packages under
Master Air Wa'/ Bill No. 5:{()9321 5485 which bdonged to M/s Rajdhani Crans of Jaipyr.

<>n

\.

I'

The goods were examined and on the contrary instead of machine parts Micro SD card~ of 2Gb (2400 no.)
RAM of I Oll667 MII/.S (.3700 nos) I~ AM of I 013 800 MHZ ( 1298) valued at Rs 67.~9 lacs were detected.
l'hc mis declared goods were seized.
1

i
I

l:,nquircis rurther revealed that there were more than SO consignments in the name ofar) export oriented unit
l<.aidhanr Cralts.
I

Thl: SIIB is also trying to ascertain the genuinity of M/s Rajdhani crafts, .laipur.
Meanwhile, It has also hecn declared that out of the 50 consignments clc;ucd by
consignments wcrc gcnuine.

Rajdh~ni

cralts at least 40

Rcmnining ten consignments nppcars to have been imported by misusing thei na~nc of Rajdhani crufts.
Prnshun ,Jain in the meanwhile, hns been arrested 011 19/1/10.

Thc SIIB import shed Air Cargo unit is making an in-depth inquiry to unearth fraud mid duty evasions.
I

Such frauds have hecomc routine in the customs department, where cases alicr cases l~avc been booked b~ DR I,
customs il:i also preventive Dclhi.
i
Why has the department titilcd to control the menace? Arc the present rules inapproprjate to prevent such

frauds?

[
I

RMS was introduced to reduce the dwdl-time uf cargo as the ports and airports to rcd~ce the transaciotn costs

by ~:xpcditing rclcuse llf cuq~o. llut it has hecn notices that it is being misused in a nurf,hcr of cases.

Customs policy makers have also utterly ti1ilcd in stopping lhe misuse ofCI\A cards. Any person is able l<l get
clearance or goods hy !lashing the curds of' other (liAs. The system of rent in Bthe cards by CHAs should also
be looked into. To stop the nris-usc of IEC code of importers, the liling of bill or cntrr online should be made

mandatory.

'

/.

/()FFICL OF THE COMMlSSlONER UF CUSTOMS (IMPOR'l' & ( ii.NF:.\,.1\\ .), "\


(Speciallnvestig.ation So:. lntclligcncc Branch)

NEW CUSTOMS HOUSE, NEW DELHJ-110037

C.NO. SllB/CUS/l&G/128/2Q.1 0

Dated: 19.11.2010

'

ARREST MEMO

''
To

Shri Prashun Jain S/o Shri Subhash Jain RJo BSil 09, Mayur Apartments,
Sector 9, Rohini ,New Delhi 110085
Consequent upon seizure of offended goods and lhe voluntary statements

tendered by Sh. Prashun Jain it has emerged that Shri Prashun Jain is activly
involved in the smmugling of offended goods and violated the provisions of
Customs Act 1962, and the Rules made there under.
l,

.S~lrus~ev

R.ishi Inspector of Customs, presently posted as lnspector


(SUB), Office of the Commissioner of Customs,Import and General
Commissionerate, Import Shed, IGI Airport, New Delhi, and \duly apP;ointed as
an officer of Customs vide Notification No. 31/97- Cus (N.T.) dated 07,07.1997,
therefore, having reasons to believe that you are liable t~ ptmishinent under
Section 13 5 of the Customs Act 19'62~ on being duly authori'zed to do so hereby
arrest you today the 19.'1 1.2010. at 20:30 hrs at New Delhi under the powers
vested in me under Section 104 ofthe Customs Act, 1962

\:

~~~~
Name and Designation

of~c Arresting Officer

'

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-6:t--

,OFFICE OF THE COl\tMlSSlONER OF CllSTOMS (l\\\POR\ & GENERAL)

NEW CllSTOI\1 HOlJSE, NEAR IGI AlRI,ORT, NE\V l.>ELHL-11003i


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Vlll/SliB/CLIS/I&G.'I28/2010 -~/)~ .. -~

Dated - ()() 12 2010

-: .. {''',.- .\Y/
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The Additional Commissioner (Policy),


Import & General Comm' ate,
New Custom House, New Delhi
'

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Sir,
Subject:- Seizure of mis-declared goods by M/s Rajdhani Crafts vide Bill of Entry
no. 168385 dated 16.11.2010- reg

,.
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Acting on the basis of an intelligence, the officers of the SIIB, lmpo11 & General
Commissionerate, New Delhi intercepted a shipment filed under Bill of Entry No.
!68385 Qated 16.11.2010 outside the clearance gate of examination hall no.J on
19.112010
The said bill of {:ntry was assessed through RMS and no examination was
prescribed for this shipment which was declared as having machine spares On
interception, a person who introdvced himself as Prashun Jain. Propreitor of Mls Prashun
Jain, CHA having registration No: 91/06 and F Card No. 168/06 informed that he cleared
the sai'l shipment under MA WB 58993215485 in the name of M/s Rajdhai\i Crafts, a
100% EOU, located at Khasra No.l955 to .1965, near 6 KM Stone, Chorriu Village,
Jaipur, Rajasthan through' Mls Rajinder.P.Kapur, having CHA No.R-23/98 by Shri Biplav
Kumar

I
.1

The shipment which was declared as having machine spares, on examination in


the presence of independent witnesses, , was found to contain Micro SD Cards of2 GB
(24000 pieces), RAM of 1 GB 667 MHz (3700 pieces), RAM of 1 GB 800 MHz (1298
pieces) totally valued at ~s.67,29,000/-. The said goods were seized on a reasonable .
belief that they were 1iaole fof ~hfiscation under the Customs Act, 1962 .
The statement of Shri Prashun Jain was recorded u/s 108 of the Customs Act, 1962
on 19.11.2010 wherein he interalia admitted that he was aware that the Bill of Entry was
filed in the name of a company which was not the actual importer and which was entitled
for Green Channel Clearance, so that the goods are not opened for examination and thus,
the bill of entry was forged; that he was also aware that the goods in the shipment were
not those as declared in the B/E, but were memory cards etc.; that he admitted to his
active role' and thelln?~us.:oEerandi adopted by him and his accomplices in the evasion
of Customs duty by wa)!"ar misdeclaring the goods and also by way of forging various
statutory documents and by making false declaration to the concerned authorities to
'evade payment of appropriate Customs duty; that he was a F Card holder and never

\', ,,:.icJ "'


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111 such nw;declaratiOll

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and thai I>


Sln1

ll\: chose Mr Bip\:w Kumar who works rm Mls RaiinderP Kapu1. CH.A

i'l<~~hun Jain was placed under arrest on 19.11.2010


This is lor your information and necessary action

Yours faithful\)'.

l~--"l.....
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Additional Commissioner (SIIB)

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:<lflCia/1s1s 111 ldentd1catiOII of Handwnttng S1gnatures Typewntmg Fmgerpnnts. Inks. Stamps, Grapholuyy

., ~.<Jl. Singh & Co.


S.P. SINGH

R.P. Singh
M.A .. LL.B (El P.C.S
D1p Sc. H.F.I.

P. S. Mumick

M.A., LL.M,

B.A., LL.B.,

D1p. AIASc (USA) Dip, in URDU (Urdu Academy, Delhi)


Member ForE!nsic Science Society, (UK), International Association For Identification (USA)

Dip. I.A.Sc, (USAl

_ _ _ _E_X_A_M_I_N_~~S OF QUESTIONED pOCUMENl'S & FINGER PRINTS


Ott ice : Chamber No. 291, Civil Wing, Tis Hozori Courts, Delhi-11 0054 Ph .. 64154122, 24350101
Fox : 41826189, Mobile 9810088702 Website : www.rpsingh com, E-mail : experts@rpsingh.com

EXPERT'S WRITTEN REPORT


Ref.

Nci+7476W/ 1 ~~57

Suit

NoNIL

2 1 -b9t7rf20 12

IN RE: EXAMINATION OF WRITING

Court ~ONSULTATION OPINION REPORT

17/07/2012
Date of Photos & Examination

EXAIVUNED

I
I

In this enquiry matter. on Photostat copies of papers made

available by Shri Praveen Garg, I have examined the following:-

1.

Disputed Figure Writing and Signatures appearing on 3


documents.

AND

2.

Comparative Writing including Figure Writing on a sheet of


paper.

POINJ" UNDER ENQUIRY

1 hmu= hPPn

~skecl

to mve

mY expert opinion as to whether

--tt)---

.'
J

CONSULTATION OPINION REPORT

I have made a very careful and detailed examination and


comparison of the above stated writings with the aid of necessary
scientific instruments from the photo-stat copies of papers made
available which, after due markings, are attached along with this
report.

After

due

examination

and

comparison.

my

detailed

obsmvations are as under:-

A. The disputed writing consists of figures and signatures.


1.

j:

Since comparison of signatures is only possible where specimen


signatures of the concerned genuine signatories are available, the
said E~xamination is not possible at this stage since such comparative
matt~rial is not present However, examination of figure writings can

be clone and since every individual has a distinct manner of writing


figures , such an examination is conclusive in itself.

IJ.

Since both these disputed as well as comparative

documents are Photostat copies. therefore , writing features such as


pen pressure, line quality, pen , ink, etc cannot be analyzed or
measured. However, both the sets of writings are found to be
spontaneously written in fast writing speed, wrist movement etc.

C.

In between the disputed and comparative figure writings

the following similarities are noted.

Figure '9' - Figure '9' is made with a curved start, oval shaped
bulb, curved connecting stroke at top and a slanting staff stroke.

II\

C;ONSULTATION OPINION REPORT

Fi~Jure '8' - The start of figure '8' is from the top right Side with

the uppm and lower body strokes are made in tear drop form.

Fi~Jure

'3' - This figure is made with a broad upper body stroke

which has a hooked shape, soft turn in the middle and a sharp turn at
the lower body.

D.

The similarities noted between the disputed and

comparative figure writings are fundamental in nature and


nothin~J of fundamental dissimilarity is noted in the making of these

figure writings.

OPINlON

I:
I'

As per the examination conducted, it is my duly considered


and reasoned opinion that the disputed figure writings tally with

comparative figure writings and belong to one and the same


person.

A. P. SINGH & CO.


Ch. No. 291, Civil Wing
Tis Hazari Court, Delhis-4
SEAL.

S.P SINGH,

DELI-II
DATED: 22/05/2,012

M.A. LL.M.
DIPLOMA A.I.A.Sc.(USA),

CERTIFICATE IN URDU, URDU ACAOEMY(DELHI),


EXAMINER. OF QUESTIONED DOCUMENTS

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ORIGINAlJOUPLICATE

Q.VFICE OF THE SUPERINTENDENT CUSTOMS & CI~NTRAL T:(XpSE


l~NGt; -q, DIVIS[pN-11. 6-50. SECfOR 2, NOIOA

c.N0.20-MIS~IlNDUSL.OGICJSTPIIR-ll!N-ll109104/ ~ QJ
s.No. I ol fJ 9

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DATE:

.---;----/
c.t' JvfOY

To,
The Dcpury Commi!lsioner of(Customs)

I.G.II\Irpun
New Delhi
~rtifkntc

SUB:

of procurement and movement of imported gootls without


'

nnyment or duty

...

Sir,
I. lltis is to certify that 1\1/s Globi\Uo~:ic: lndl.u l~t. Ltd., A-36,Ba.somcnt & Ground floor,
Sector 64 NOIDA (100% 0U under STPJ Scheme), is bonafide license holder, License:
No.ll/lodWilogiciSTPIN-Illl004 Dated 30/06/2004 issued under section 58 of customs Act,
196~ by the As.sistnnt Commissioner, Customs & Central Excise, Division -11, Noida Valid up

to J 1.12.2009
2. The said rc~;istnmt lw executed bond in Fonn B-17 (General Security) no. 10f817(Sccurily)/N-Uil004 dated 3010612004 for Rs. S,OO,OO.OOO/- (I~UJ>QCS live Crore Only) and
no. 06/l1-17(Gen . ..Security)STP-N-ll/06-07 dated 26-062006 for R:~. 2.JO,OO,OOOI (Rupc:t.:s
Two Crore 11tirty Lacs Only) with appropriate iCCUrily (vulid up to 31-12-2010) with the
Deputy C(\llllllis.sioner, Cust,>ms & Central Excise, Division ... 11. Noidu.
3. This Rcgistrlltiun aullloril.c them to obtain 2176 Nos/Sets of Nc:tworkln~ t:quipanents for
manufacturing I development of Compuusr Sof\warc against lmoicc No.GL00807-0 I date
19.10.2009 from M/s Genband inc, USA for USI> 8l4ll0.40 on Outright Purchase basis, as per
tbc Import Certiflcutc No. STPIN/lMP/109333/9282007/27678168719 dated 17.11.2009 Issued
by STPI, N~Jidll (copy enclosed) at Nil race of duty under Notification No. 52nOOJ-Cus.. da1ed
31-032003, as amended from New Delhi Airport to MJa Globallo;ic Jndla Pvt. Lid., A
)6,Unsemcnt & Ground Floor, Sc,tor 64 NOIDA.Thc said goods may be allowed clcarnnc.:o al
nil role of duty uudcr .illl-ima~.n~) 11hc undersigned .
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Yours Failhiully,
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orwlll'dcd to the Assn.

Commi~ioner,

:.\CI!e. 01vuronll, Nuidl fur lnf011111111011 Pl'a

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n:s f(}MS
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11.1\N(il. """

CP.!~'" "I. f.X!"'JC\P.


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SOFTWARE TECHNOLOGY PARKS OF INDIA


ollnfolmllloft Tec:tlnOIOQy Galli ollnd1.11
Block IV, 2nd Floor, Ganga SoftWare TK.bnology Complex,
Sector-29, Nolda- 201303 (U.P.)

l\rl Aulonomoua Soaely undet Mn1ry

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Hlll Nil l;lPIWIMPI\Oilll19282007/17671

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Date. 17111120011

IMPORT CERTIFICATE
II " tenlfoltO IIIII Mia. Globalloglc Ind.. PvL Lid. hat I:IHn IPQIOIIed by Govt. of ln0111 Vldt approval no PCMG/PSEIOii/02612031 diUtd

1410212001 undor Sollware lecnnology Park Scnem.t

Tho propoll<l ~erne lor Kllpoll ore relevant 10 ltoe aoltware development activity to be V\ltlllled and ur.ou by tho una unllel Software

Teehn11logy Par~ SCh11me and are covered by tatmpuon no1~110n no.5212003-Cua deled 31" March 2003

Tn onvoat worth USO 8242:11).40 duly annttd" anneed Bnef Oetalla ollht urn. tre., toii<IWt

Mia Gto~fLOiJh; India Pvt. Lid.

A38 Butmtnl & Ground Floor,


Soc.lor-84 , Noida - Z01301

Cop) to
The Oy Cornmt..oonet Cu1100111 & Cenual EXCIM, NoKia

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SINGH & co.


.ch. N 291, Civil Win
Tis Hazar; Court lkJ~-~
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R. . SINGH & CO.


Ch. N 291, Civil Wing
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~GENBANO'
INVOICE
Globr1llogic: lndiil Pvt. Ltd.,

Date:

A 36 Ba~enu:nt & Ground floor,


!)~:ctor-64,

Noda 201301

u.P .. India

.si... -!oe-~cr.iptio;;--------- .................................. _____..__

aiy r Unit P.ric~-- ..... Amount---,

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Next Point JarrelllU Server w/HK Card

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19710.00
2483.00

2483.00
1978.00

:Z549.00

SO!JB.OO

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i Next Point W~slville Server


Nellt Point Jarrell 2U Server w/Gl card

2
2

Sepaton S21000s2 Series SOO with 8 disk drives


Sepaton S2100-Ds2 Series 500 with 16 disk drives
HP W7f 17" LCO Monitor
i HP DX2280 Mitro Tower II base DT PC
: WSC4SOCE cat 4SOO e-series 6 slot Chassis
!I PWR C4S 2800 ACV catalyst4SOO 2800W AC
I r FC Cilble~
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1 GLCTlOOO base -l'SFP
I HP Colo LaserJet CM4730 Printer
i WSX4~SU1'6f., Catalyst 4500 ESerie!. Sup 6-E
! WSC29GO 2\ll-L Ca\alys\ 2960 24 10/100 +1000 BT
i CONSMilSC 2960 2TI

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1 Next Point Jarrell 2U Server w/Cavium Card

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1000;

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Nroll Puc f:.onllod ~~~ "''' Ql ll"'v~&~. llae\ and dullotl jlnc:l Wllhholdlnll
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ANO OUTSIO[ INOlA ARf TO APPLICANT o\CCOUNT

MlMil TO TH! HONilKONti 1\NI) ~HANGt\AI IAN KING COI\,OAATION lTO, U~ IIAANCH

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379.00

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~Name: Ellshas~..-tt
Designation: Procurement Coordinator

Globatl~ lndla Pvt.Ltd.

1000.00!
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1516.00

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4999.00

39992.00

9590.80
621.20

19181.60 l
6212 00 i

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4LL IIMIK CHAIIlJlS

10.00
50.00

........ --- ............................_____ j______ .......J ..........

VAYMtHT llRt.l~. 100>, IT WitHIN ~OAVS fii()M 1tll Ollr 0~ ARRIVAl Of GOODS 411oi(W Ot\111

3956.00 ,~

101

Total( CIF New Delhi)

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8100.00
32400.00 I
8900.00
17800.00!
185.00
185000.00
480.00
480000.00 !
239S.90
4791.80 1
957.00 i
1914.00

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190ct2009

lllVOICI . GL0080701

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824220 10

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Newf>cJhi - India
Vt~ss~H/Voyage

IGM No.
B L Jhillmbcr
Item No.
Cont;incr number No.

<~>nfirm

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that we arc the con:'gnce's and)!he
cmgo stul10d
the above-mentioned
containers nnd which have arr ed per ~el ~------ ----------------.. ------------~ -------------------Under

~~;:~::;:~;;,:~::~-~~~-~~~~~~~~:at~-~~-~~--r~~~~~---~--~~-~~~~:-~~ \C Subject CUI ai llCfS to Oli

iii< tory

We !:.~reby give our itT 1 ocabl~'crtakin to you as under

I. We hereby dgrce u:1d undcrtul :! to bring to your notice in writing the: .lanwgt~. If uny of tlw
;;~ container prior to our takin. ddivery of same from Tllg.hlakabad/ Pat argcu1i/ Furidubml ltll'
moving .-11 our c;osts to om ,tforesaid premises f(w dc .. stu nlng. In abscnq of any written notice
of an damage to the co aincrs the container shall be dc~~med to have: cen ddivercd Lo us in
.;,
goo order and sound ndition.
1
2, W hereby undcrtt\k to returi1 the aforesaid eontainen: in good order at~ I S<>llnd condition at 1:
site 11ominakd bv 1 >t1.
i
J.jli Wr.: hereby agre. and undertake to pay you <;n d~mand the amount 1!' respe~t of nnd loss/
danu1gc sustai d by the containers, in this ..:onnection yours surveyor n~port c<.:rtiJ)'ing the

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GlobaU..ogic India Pvt.Ltd.

Authorised Signatory
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-1-l--

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We hereby confirm that the current rate of . ;~ange will be applica5Ve to....... .nvcrting the amoJnt in
Indian currency.
\o~
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We also hereby agree and confirm
pay other related ~~c enses i 1cluding customs jnnes
penaltiesifany.
~ /(~/

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7. We hereby agree and ndertake tQI


such \. ount and I or f rnish desired lbr such
amount you may c culate to be payable by u either for value of he containers andr our
towards the conta er detention charges.
8. We hereby agr and undertake to indem y you against all third pq ty claims costs cl11rges
expenses and r liability whatsoever in e event of any loss or damng caused to the pro1Jcrty
of any per: nand in the event of any '1jury and/ our death caused to~~ y person arising t ut of
the use f operation or taken d very of the containers Jiom T, 1hlakabad/ Patpat ganjl
Farida ad until expiry of 24 hou from the time returned to you at tl~ site from where i was
take delivery of or at the site ominated by you.
9. We hereby agree and unde keto give you a written intimation of th~ return of the cont iners
as soon as possible and i any event not later than 12 hour aller retunin the above contain rs at
the site from where they were taken delivei:Y or ~it the site nominated by you.
10. We hereby agree and undertake to furnish you the documents hcarinq. the endorsement ~r the
customs authorities showing the date on which the containers w c returned by y( u to
Tughlakabad/ Faridabad/ Patpargaqj and or the site nominated by you ithin 1 week fr011 the
date of return of the containers at the above rcfernxl places.
1

Thanking you
YOl!J::s_sillGet'cly--/'/'...-

GlobaiLA ~vt.Ltd.

AuthonsHt

t~s
191 a

List of annexure:
a. ~of office "Log Book"+ Courier receipt
b. Police complain dt 28/2/11
c. Complain to Commissioner of Customs (I&G)+ CBI
d. Statement of Praveen Garg u/s 108 dt 1/3/12
e. Letter for RUD to
Commissioner of Customs lCD TKO
Commissioner of customs_(I&G) for RUD dt 24/7/12
f. Elaboration of facts by Lalan kumar in response of statement u/s 108
g. Letter to D.C. {EDI) in regard of suspension of license.
h. Documents regarding conduct & past record of Mr Prashun Jain
RTI reply :-Arrest memo & Modus operandi
Press report
i. Forensic report of similarity of hand writing of Mr Prashun Jain &Writing of
import document.

--=1--~

A\J )Jrr;n clt .x:

ii'

AMBIKL\ ENTERPRISES
R-J()/20G7. Customs Clearing Agent
E Mail: icdtkd@gmail.com . .Tel 26364108, F 26364619
. ....~. .

... ~ '~

Dated: 2/8/12
To
The Commissioner of Custo~ns
lCD, TKD
~.
New Delhi
Respected Sir,

..'

Reg: Investigations relating to B/E 856627 dt 14/12/09 (M/s


Global Logic India Pvt Ltd- EOU).
Your ref. letter No. VIII/ICD/6/TKDfSIIB/6AG/ 108/11/21481 dt 5/7112

This has reference to the investigations conducted in the


above matter so far by the investigating officers. It is
submitted that the whole investigation has turned out to
be an exercise in shielding the wrong doers and pinning
down innocent persons like me. In this context the
following facts and grounds based (on appended
documentary evidences) may kindly be considered as the
same will shed light that the material placed before your
goodself for the purpose of suspension of my CHA license
was incorrect and exaggerated t~ malign me and shield
Shri Prashun Jain alias Sonu who is the mastermind
behind the smuggling activities carried out by the modus
operandi of misusing the fair name of an export oriented
unit as also of an established CHA firm which has been
carrying out its activities with utmost diligence before
------------ ------Office: 205 C, Admin Bldg, lCD, Tuglakabad, N Delhi 20
Resi- A ?1R1 ?"cl Plnl'lr lirPPnfiPirl rnlnnv Pt.~rirl~h .. rl I? I I'll (I

and even after this incident. I, therefore, through you seek an


enquiry by any appropriate independent agency since the matter
involves not only customs offence but also forgery. It is with this
intent that I have also made a similar presentation to Chief
Commissioner of Customs, New Delhi
1. That the alleged import happened on 14th December, 2009 the
import document for which were given by Sh. Prashun Jain, who
is also known as 'Sonu Ji'. This fact is evidenced by a register
maintained at ours office known as "Office Logbook" as per
Custom's direction bearing following entries:
(a) Sl. No., Party Name & Reference (b) Container No. (c) Size
(d) Bill of Lading (e) Transporter

mETA Mumbai(g) Delhi

Arrival (h) IGM (I) Job No. U) Job Order (k) Out of Charge

(1) Duty (m) Bill of Entry Detail (n) Ground Rent, etc.
2. The above register is maintained by us from April.2009 to May,
2011, in the aforesaid register Entry No. 461 pertains to the
alleged import in respect of which the suspension order has been
issued. Photocopy of the relevant page was resumed during
search operation by the Customs, S.I.I.B., I.C.D., Tughlakabad
dated 01.05.2012. However, there is no mention of the same in
the facts placed before you. Needless to say, that the register has
been maintained in routine as prescribed and all entries are
serially numbered and are in chronological order and therefore
have great evidentiary value, the entry at serial number 461,
copy of which is enclosed as Annexure-A clearly indicates that
2

_Ql ---

the Global Logic India Private Limited was referred by Shri Sonu
Ji, which is popular name is Mr. Prashun Jain and same can be
checked from CHA Circle as well as my employees.
At Annexure -A, I am also placing certain courier receipt of 2008
and 2009

addressed to Sonu Ji at the same address at the

relevant time was registered address even as per CHA records of


Shri Prashun Jain. The evidences as above can be subjected to
any forensic examination relating to time and making entries
etc., if so desired by the Department.
3. Since the forgery in documents was conducted by Shri Prashun
Jain,

as truthfully stated by me in my statement dated

01.03.2012

before Shri N. P. Sharma, Superintendent of

Customs, lCD, Tughlakabad, there are bound to be number of


documents like procurement certificate etc. available in nor\nal
course having the handwriting of Shri Prashun Jain and same
can be subjected to forensic examination to arrive at the tfl.lth of
my assertion that Shri Prashun Jain was the actual culprit who
committed forgery exploiting lack of knowledge of everyone
concerned.

It was only around 29th November, 2011, the

undersigned through Shri N. P. Sharma, Supdt. learnt that the


re-warehousing certificate of Global Logic India Private Lin1ited
was still pending and had not been sent by the concerned Excise
Range/ importer to the

ICD, Tughlakabad Authorities. That,

thereafter I started making my own inquiries including reaching


out to Shri Prashun Jain who was found unavailable at the
3

-82--

known address and also to reaching

out Global Logic India

Private Limited at the address given on the Bill of Entry. On 28th


February, 2012 I made a police complaint at Pul Prahaladpur
Police Station, a copy of which is placed as. Annexure-B, since
the matter involves, inter-alia, aspect of forgery on 29th Feb.,
2012, I also made complaint to CBI, through speed post as well
as to the Commissioner (Import and General). Relevant letters
with .evidence of dispatch are placed as Annexure-C.
4. On 1st March, 2012 in response to a Summon issued by the
Superintendent I appeared before Mr. Sharma, Supdt., who
recorded my truthful version under section 108 of the Customs
Act, 1962, extract of which is culled out in Para-6 of the
Suspension Order. The full statement to bring on record all the
facts is placed as Annexure-D as I have been orally informed in
response to my letter dated 23.07.2012 addressed to the
Commissioner (I & G) that only extract as culled out in
Suspension Order is available and that copies of the statements
can be received from lCD, TKD, since the full text of all the Relied
upon Documents is vital to my defense and the same was not
supplied to me therefore I approached to Commissioner of
Customs, lCD, TKD through later dated 24.07.2012 (AnnexureE).

5. On 01.05.2012 i.e. after approximately two and a half years of


the alleged illegal import, a search was conducted in my office at
4

ICQ, TKD and whatever documents were considered relevant by


the search team were resumed from the place.
6. On 07.05.2012, I again approached Mr R. S. Yadav, Supdt. in
response

to

summons

and

thereafter

provided

following

documents which were available in my office (1) details of


transporter were given to him.

Thereafter on 04.07.2012

statement of Shri Lallan Kumar, i.e. my employee was recorded


which I presume was not incriminating and has not even been
mentioned in the material placed before the Commissioner of
Customs, lCD, Tughlakabad while reporting for suspension.
However, I am in possession of letter dated 13.07.2012 which is
in nature of elaboration of facts by Shri Lalan Kumar and is
addressed to Mr. R. S. Yadav, Supdt., same is placed as

Annexure-F.
7. I am afraid after going through order No. 03INLBIPolicyl2012
dt 17 I 7 I 12 (Annexure G) that the investigation so far done by
the investigating officers of the Department leaves a number of
questions unanswered indicated below:
(a) Why

no

forensic

evidence

has

been

collected

of

handwriting of records in documents like procurement


certificate and Import . Certificate,
handwriting of Shri Prashun Jain?

Invoice with the

(b) Why the investigation is not covenng the aspect as to


what happened to the goods after these were transported
to destination as per the transporter's statement and to
whom the goods were sold and by whom?
(c) Why the investigation is not covering the aspect as to who
was the foreign exporter and to whom he was linked
whether to me or Shri Prashun Jain?
(d) Who in the past was more closely associated with Global
Logic India Private Limited while working in the CHA firm
Mfs V. K. Jain & Co., {an appointed CHA Company of

M/ s Global Logic from 2002 onwards and ex-employer for


Air Cargo and other ports of Delhi)?
(e) Who in the past has shady dealings and past record of
serious

contraventions

with

Customs

Authorities?

Despite my mentioning that as per press reports and


RTI information received by me Shri Prashun Jain was
involved in the smuggling activities and was also
arrested

on19.11.2010 by

the

Commissioner . of

Customs (I & G). New Custom House near IGI Airport,

New Delhi, in which case also he had duped i.e. Shri


Rejender P. Kapoor Proprietor of Mfs Rajinder P. Kapoor
{CHA company} & EOU importer M/s Rajdhani Crafts by
misusing their identity without their knowledge.

(fl The modus operandi used by Shri Prashun Jain was

similar as name of an EOU i.e. M/s Rajdhani Krafts and


forged statutory documents were used even in that case
as per public press reports & RTI info, as annexed as
Annexure-H.
8.1f Relied Upon Documents of above case of air cargo of 2010
are retrieved for in depth investigation and comparison of
following crucial facts between the two incidences of 2009
(Global logic at lCD TKD) & 2010 (Rajdhani Crafts at Air
Cargo) is made, then I am sure the truth will become
evident:-

(a) How many times in the past Sh.Prashun Jain had


indulged in the activities of fraudulent imports. As per
newspaper he had done 9 acts of smuggling on single IEC
of M/s Rajdhani Crafts (EOU)?
(b) Whether Customs department was able to catch the fraud
during the routine scrutiny in any of the 9 act of
clearance or he was caught only on the intelligence
information after the "Out of charge" of consignment?
(c) From which period Prashun Jain was involved in the act
of smuggling?
(d)Why

was

Prashun

Jain

not

clearing

the

forged

consignment on his own CHA license & taking risk of


using other CHA & importer identity?
7

(e) How did he got the access of identity of importer of M/ s


Rajdhani crafts (EOU Company)?
(f) How did Prashun Jain got the access of identity of CHA

MIs Rajinder P Kapoor?


(g) Whether Mr Vinay of Mjs Exim
providing "Clearing

service~

who was

support services" to M/s Rajdhani

Crafts through CHA M/s Rajinder P Kapoor" was ex


colleague of Prashun Jain in M/s V K Jain & CO (CHA
and ex employer of Prashun Jain)?
(h) Whether Country of "Port of booking", Shipper in "port of
loading" of container, mediator in India & mediator in the
country of booking are same in both the cases?
(i) Whether consignment was brought through master air
lines or forwarder was used for manipulation of fact just
like in case of M/ s Global Logic? If forwarder then to what
extent his role is involved?
U) Whether pattern of payment in india and foreign

remittance was same?


(k) Whether commodity in both cases was the same or
pertained to same industry?
(1) Signature & writing of numerals on documents like
authority letter of shipping line etc. and similarity of the
same in both cases.
8

(m)Whether final place of delivery in both the case is West of


Delhi?- as Sh. Prashun Jain resides in West Delhi.
(n) Whether Customs air cargo managed to detect the fraud
through routine scrutiny like at the time of assessment,
debiting of Procurement certificate or audit etc?
(o) What remedial action department has taken to stop such
acts after this incidence?
(p)Whether Re warehousing Certificate( RWC) obligation of
all the import B/E pertaining to the year 2006-2010 of air
ca~go

& PPG is checked to ascertain any fraud, which

Prashun Jain has not acknowledged as he was master in


this?
(q) Whether it was checked that how many RWC is still
pending at Air cargo, PPG where Prashun Jain was
clearing maximum number of consignment for the year
2006-2010 as it is mandatory to procure RWC with in 90

days from the time of clearance of consignment?


{r) Whether Prashun Jain was maintaining log book, tax paid
bill & keeping record of documents as per the direction of
customs?
(s) Whether Global Logice India Pvt Ltd has got cleared any
consignment officially in the period 2006-2010 at air

cargo, PPG & lCD TKD from Mr Prashun \Jain CHA of M/s
Prashun Jain.
I am sure that if efforts are made to find answers to above
questions, it may come out in the open that modus
operandi in both the cases was the same and Sh.
Prashun Jain was the mastermind in both the cases.
9.

Why the statement of Shri Lalan Kumar along with his


elaboration of facts was not placed before your goodself as the
recommending authority while reporting the whole matter to
Commissioner of Customs ( I& G)??

10. Who continued to make more such illicit imports after the
success of illicit imports in this case?
11. Who had taken on rent the premises or the warehouse in which
purported containers were landed by the transporters and
whether the landlord of that premises is even aware of my
identity?
12. Why statement of other

staff i.e Sh. Anand of M/s Ambika

enterprises who has made the entry in office log book is not
taken?
13. Why the statement of Mr Ranjit who has got done the clearance
in import shed is not taken?

10

14. Whether overseas exporter in the above case in which Prashun


Jain was arrested and in this case is the same person

and

whether they were booked from the same country?


15. Whethe:r: due diligence was exercised by the officers at lCD TKD
in 2009 & at Air Cargo in 2010 who cleared the

consignm~nt

at

each stage and thereafter in getting the re-warehousing


certificate with in stipulated time or whether there has been any
contributory negligence?
16. To fortify my assertion that fake documents were produced by
Shri Prashun Jain and the forgery was so diligently done and
operation carried out so meticulously that he managed to dupe
not only the undersigned but also all the Customs officers who
dealt with the documents and the forgery had the potential to
deceive any person and that mastermind was Prashun Jain only,
I am producing herewith a forensic evidence of a handwriting

expert Annexure-1 which scientifically establishes that Prashun


Jain was the man behind the whole illicit import and even at this
stage is managing to escape by coming out with false statements
before the investigating officers.

In view of the foregoing, it is requested that proper.


investigation should be initiated in the matter to arrive at
the truth, so that Department is not misled again and again
by the wrong doer and is not able to perpetuate such frauds
with a greater frequency duping innocent officers and CHA
like me, a part from respectable members of the trade. I
11

sincerely hope that you will appreciate the gravity or the


matter and cause an independent enquiry in the interest or
your own departmental officers and in the overall interest of
the nation.

Thanking you,

Encl: As above

:~~;{~~~,...~~~;.:;,
''

...

;.

......
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tO!Utetar

PRAVEEN GARG (CHA)


M/s Ambika Enterprises

12

_c~

\- -

Appendix

Annexure

Detail

Copy of office log book+ Copy of courier receipt

Copy of Police complain made at Pul Pralhad Pur

No

----------

police station- 28/2/12


3

Copy of complain made to Commissioner (I&G) +


CBI

First Statement of Praveen Garg on 1/3/12

Letter to Commissioner (I&G) for copy of RUDs


Letter to Commissioner lCD TKD for copy of
RUDs

Elaboration ~f facts by Mr Lalan Kumar

Suspension order issued by commissioner (I&G)

Public press reports & RTI information


of Prashun Jain

forensic evidence of a handwriting


expert

13

OFFICE OF THE COMMISSIONER OF CUSTOMS,


lCD, TUGHLAKABAD, NEW DELHI-110020
(SPECIAL INTELLIGENCE AND INVESTIGATION BRANCH)
C. No. VIII/ICD/6/TKD/SIIB/6AG/ 108/11

To

Dated:

~-~~0

Shri Praveen Garg (CHA),


Propreiter of M/s Ambika Enterprises,
205-C, Admn Building, Concor,
lCD, TKD, New Delhi.

Gentleman,
Sub: - Investigation regarding import of goods under 100% EOU Scheme in
the name of M/s Global Logic India Pvt. Ltd., NOIDA vide B/E No.
856627 dated 14.12.2009 Regarding.
Please refer to your letter dated 2.8.2012 on the above subject.
2.
Please supply the original copies of the documents mentioned by you in your
representation such as Annex-A & Annex-1 so that these can be taken up for
investigation.
3.
Further the documents requested by you vide your undated letter received on
25/7/2012 regarding Sh~ Cause Notice issued by the Commissioner (I&G) can not be
supplied at this stage due to pending investigation in this case.
Yours faithfully,

M ;:-s--~
>

Deputy Commissi~r(SIIB)
ICD,TKD, New Delhi

I L

''

AMBIKA 'ENTERf.-RISES:,

----------

. . .

--

-~IJ..""'",;o'.------

R-J0/2007. Customs ClearipgAgent . i


\",;;;\
E Mail: icdtkd@gmail.com. Tel 263f14! 08,, F 2()3~619 -,~\\
.' . .

To

. '

The Deputy Commissioner (SUB)


ICDTKD,
N Delhi

: :.
;

:.

D~~ 5/09/20 12
\

;~~

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./. . ~~ :~>/
. ; :',I ;_ , ..: .....

Sub: Ref your letter C. No VIIIIICD/6/TKD/SIIB/6AG/108/J 112S246 dated 27/8/12 regarding


B/E no. 856627 dt 14/12/09 (M/s Global Logic India Pvt Ltd Noida)
Respected Sir,
I .As per your direction I am enclosing herewith following original documents with regard to
annexure A & annexure I for kind perusal and return please:1.1

Annexure A: Original office log book+ SIX courier receipt.

Original office log book register pertaining to the period April2009 to May 2011
bearing entries from serial number (242 -914 & I98-335) containg the total
number of I96 pages.
I.2

Your kind attention is drawn to the entry at serial number 461 of the above
register which bears the name of SONU against this entry, since the date of entry
itself i.e. Dec 2009.

1.3

SIX DTDC CONSIGNMENT NOTE in original Z95264032,Z95264032,


Z89575263,Z77782141,Z75153311,Z64099968

2.0

Annexure 1: Forensic evidence of handwriting expert


Original report of Shri S P Singh (Handwriting expert) dated l717/12 is attached
herewith. Sample of handwriting of Shri Prashun Jain is taken from the Photostat
copy obtained under RTI from CPIO, Air cargo. The Original copies of other
documents are already with the customs in lCD TKO only.

2 In case if these original records are being retained, it is requested to kindly provide me the
certified copy of above log book /documents for future reference since these are statutory
records under the customs Act.
Page I of2

------------

--~~----------------------------------~

Office: 205 C, Admin Bldg, lCD, Tuglakabad, N Delhi 20

nd

~ t ~

3) Apart from above I would also request you to get cross check from M/s Global Logic India
Pvt Ltd by procuring copy ofCHA bill to ascertain whether the mentioned CHAin the following
table was appointed CHA for the concerned bills of entries and if not than
I. Under what capacity the CHA had submitted the bill of entry and who made the payment for

the agency charges on account of'CHA?


2. Who was the concerned G card holder in the file and whether his hand writing matches with
the record in the concerned file and annexure submitted in the CMC at air cargo.
Proper investigation ofthe bill of entries carried out may provide the valuable breakthrough in
leading the actual culprit.

s
NO

8/E number
Air Cargo

300063

Date
(ddmmyy)

Duty
Rs.

6/12/08

192012

---

Importer
M/s Global Logic India Pvt Ltd
IEC 0500072281
Do

295748
- - - - 2/12/08

289241 Do
287662
22/1 1/08
459216 Do
285089
20/11/08
48351
Do
283701
18/11/08
21672
5
Do
366319 .
6
20/2/09
76353
Do
624440
7
28/10/09
27287
c-Do
544503
12/8/09
8
27455
Do
9
531046
29/1/09
16716
Information gathered from RTl and customs website.

2
3
4

-:----

-no--

CHA as per customs website.

(AAHPD8594MCH001)
M/s P P Datta
(AAHI,D8594MCH001)
--(AAHPD8S94MCH001)
(AAHPD8S94MCH001)
AAAFJ1721HCH058
AABCS7195NCH00l
AABCS7195NCHOOI
AAAFJ 1721 HCH058
AAAFJ 1721 HCH058

The eceipt of above documents and register may kindly be acknowledged.

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Enclosure
Copy of DC, SIIB letter dated 27/8/12
Office log book in original contaminating pages 196. (Annexure A)
Original six DTDC courier receipts (Part of annexure-A)
Annexure l- Original forensic report dated 17/7/12 containing 3 original pages of report
ofShri S P Singh (Forensic expert) and 5 photocopies.

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L)ate 12/2/13
0/0 THE COMMISSIONER

OF CUSTOM, ICDTUGlAKABAD

D. ND......................... ~

From
Praveen Garg
C/o Ambika Enterprises
A 2383, Greenfield Colony
Faridabad 121010

\"3 J /f 3

To

The Additional commissioner of customs (SIIB)


. lCD~ TKO, N Delhi
Subject: Investigation in the case number VIII/ICD/6/TKD/SIIB/6AG/108/11
(Importer: Global Logic India Pvt Ltd-EoU)
Respected Sir,
Through this letter I would like to bring in your kind attention towards following
facts which I have shared in my previous letter dated 2 Aug 2013. You are
requested to ensure that these facts are investigated so that truth can come out
. in its entirety
1. Whether following statement made by Additional Commissioner SIIB air
cargo in their letter dated 9/12/10 addressed to The Additional
Commissioner (Policy) on the basis of self confession statement made by
Shri Prashun Jain & his successful multiple act of smuggling using fair name
of EOU importer had been taken into consideration while investigating
current case. (Annexure 1- Page 5)

a. " .... Prashun Jain admitted his active role and the modus operandi
adopted by him & his accomplices in the evasion of customs duty by
way of misdeclaring the goods and also by way of forging various
statutory documents and by making false statement to the customs
authority to evade payment of customs duty, that Prashun Jain was F
card holder and never wanted to endanger his CHA license by
indulging in such mis-dec/aratlon of goods and that Is why he has
chosen Mr Biplav Kumar who works for M/s Rajinder P Kapoor (CHA).
Shri Prashun Jain was placed under arrest on 19/11/10.... "
2. Whether RUDs and note sheet has been called up,on of show cause notice
C. no. VIII/SIIB/CUS/I&G/128 /2010/40953 dt 17/11/2011 issued to Prashun
1

Jain to compare following findings of the case of Global Logic India (lCD
TKD) with the case of air cargo as mentioned in letter to commissioners
Modus-op'erandi, Shipper detail, importer detail, CommodiW of

import, Remittance pattern, Place of delivery, Association with the


importer & other points as mentioned in my letter dated 2 Aug 2013.
3. Whether letter (DT 11/7/12) of elaboration of facts by G card holder Shri
Lalan kumar which clearly indicates .that its Prashun Jain who had hand
delivered the. documents in our lCD office and finally taken the goods by
giving delivery instruction to transporter Is taken into consideration. Mr
Lalan Kumar ~ppeared to SIIB on 30/1/13 om telephonic instruction. It
appears from Order of Commissioner of custoi[Yls l&G dated 21/7/12 that
previous Superintendent (SIIB) had not shared this letter & other facts
pol~ting towards Prashun Jain while reporting the matter tocommissioner
lCD TKO & Commissioner I&G.
i

4. Whether Agility logisti.c pvt ltd & Maersk ln;dia Ltd had followed the
provision of sub section (2) of section 30 of the) Customs Act, 1962 as they
hide actual importer detail from the IGM agai,nst the said consignment?
Whether their email record of the correspondin~ period is seized?
5. Whether investigation is done from importer (Gjlobal Logic India) regarding
some suspicious bill of entries in which proba~ly CHA of other innocent
CHAs like M/s P P Da~ta (Four B/Es) is used by Pnashun Jain as mentioned in
my letter dated 5/9/12 addressed to Deputy CQmmissioner, SIIB, lCD TKD.
(Annexure-2 Page 6-7)?
6. Weather forensic report of hand writing of PC Certificate and import permit
& others leads related to the matter has thoro:ughly been investigated as
submitted along with letter dated 2/8/12 add~essed to Commissioner of
customs?

7. Trade practice while assigning job to transpct>rter should be checked?


lmp.orter always asks CHA to refer the transporter as all the transporters
are based in lCD & importer don't have access to them? In this case also we
have indicated the name of transporter to Shri, Prashun Jain as per trade
practice & Prashun had executed the instruction sitting in our lCD office as
that is the most convenient place for him.

8. It should be noted that Prashun Jain was the ,only regular employee till
2006 & after getting his own CHA license ontinued assisting actual
impprter of M/s V K Jain (CHA) unofficially. Shri Wrashun Jain (@ Sonu) was

al~o

not only employee of Mr V K Jain but is


real nephew. Prashun Jain was
single handedly looking after all the con4ignment of Global Logic India &
reporting to importer on real time basis\ for day_ to day routine enquiry.
After the arrest of Mr Prashun in 2010 MVs V K jain & Co closed his office

and stopped s~rving to Global Logic and o,her parties e~clusive to him.
9. Whether -M/s V K Jain & Co is involved in ~ubletting of CHA? Compliance of
rule 18 of CHALR 2004 (Maintenance and Inspection of accounts) should be
checked in the case of M/s V K Jain & Co &J M/s Prashun Jain (CHAs)?
I

10.To what extend provisions .of notice numter 01/2010 dt 7.1.2010 issued by
Commissioner of customs (Export) JN cus oms House, Nhave Sheva vide F.
No. S/26-Misc-327/2009- VII U JCH & oth r circular related to EOU import
clearance were complied in the cases?
11. It s~ould be noted that my office, transporter office & customs department
were in the same building and statement of transporter in this 3 year old
case cannot be relied upon as they don't follow the literal practice of
accounting & record keeping. Moreover in this only matter their interaction

. with Prashun Jain is hardly of a few minutes.


12.Piease note that this incidence of M/s Global logic -EOU (lCD TKO in 2009}
& many other exactly similar incidences of M/s Rajdhanl Crafts-EOU (Air
cargo in 2010) skipped inadvertently thr9ugh routine scrutiny of Shipper,
Forwarder, Master line, CMC, Various Departments, CHAs & their staff,
Transporters due to meticulously planning done by very experienced
person Shri Prashun Jain & because of prevailing customs procedure at that
point of time. Customs has acknowledge the facts by introducing KYC at
CHA level, KYC at shipping line level, Online duty transfer & EDI version 1.5
apart from other measures in this reg~ rd.
13.1t should also be noted that even in multiple act of smuggling at air cargo
Pra~hun Jain had managed to destroy all the evidence and he could be
caught only because of active investigation efforts of SIIB. In air cargo case
only appointed transporter of Shri Prashun Jain could identify him because
that was a live consignment & he was a regular transporter of Shri Prashun
Jain, as Prshun's major 8!f porf~orklng is air cargo & PPG.
14.1n this case Non availability of the authority from the importer is collaterally
proved by availability of evidence in the form of:

a) Bank attested authority letter issued by\ importer in the form of "Factory
De-stuffing Bond" to the owner of ei[Tlpty container/vessel operator
(Maersk).
b) Authoritv letter issued by importer to M/s Agility Logistics for collection
of Delivery Order.
I

15.Piease note that I have discontinued my! lCD office as my CHA license is
under suspension since July and staff has :also surrendered their H/ G card
to policy; All future correspondence in t~is regard should be done at my
following residence address.

Praveen Garg, H No A 2383, Greenfi~ld Colony, Faridabad 121010


16.Because of this 3 year old case I am loosi~g health, already lost all business
& reputation. Now I am feeling risk of lif~ of mine as well as other persons
who are key witness in the case as this is ~he fight of innocent poor p~ople
who has been used in good faith against hard core smuggler who is having
deep pocket and very strong influence.
I

In view of forgoing I seek your kind indul$ence in the matter to allow an


objective and impartial probe in the matter sp that a smuggler is not allowed a
free run and innocent persons like me, dep~rtmental offiCers & trade are not
victimized iri future. Proper investigation of the matter will help in solving
other cases also in which CHA license & lEG of innocent importer is used by
such persons.
Thanking you
Y ur s.in;rerely

' .jv~

~0:.
Prav

n Garg

Attached- Annexure as mentioned above (Pa~e 5-9)

OI'HCl 01; l'IU:

(;OMMISSIONI".I~ mT\ISl()MS (11\WUitl & ~(~t:Nt:IV.l.l

Nl~W CUSTOM HOUSL!., 'Ntr.AR

m AUUmn, N~:\\' UEUlH IUOJ1

f Nn VIII/SIIDICUS/I&G/128/2010 ~ 1 ll,) /)
')~,-'4\.)Y

Dat;ed 01).12l0Ht

,_. . )

To

'\

'l'tw Addilional CommildionCJ (lohcy).

Import & (ienural C:omm'atc,


New Custom Houe, Now Delhi
.
.
.. ..

. .

''

Sir,
Subject Seb.uro of misdechsrcd goods by Mls Rajd hani Cral\s vide Dill of Enuy
no J68JBS dated 16.11.2010 res
Actina on Ihe buis or an intelligence. the officers of the SUB, hnpon &. General
Commiaaiuncrate, New Delhi Intercepted 1 1hipment flied under Dill of Entry No.
16838S dated 16. 11.2010 outside the clearance gate of ~aminadon hall no.3 on
19 11.2010.
l'hc: said bill of entry was assessed througb RMS and no GX&mination wa11
prescribed for this shipment which was declared as havinll machine spares On
interception, a person who introduced himself u llraahun Jain, J,roprciror of Ml P..._hun
Jain, CHA having registration No: 91/0(, and 17 Cld No. 168106 intOrmcd lha1 he cleared
the sail I shipment undor MAWB 5899321 S48S in the name of Mls Rajdhaal'li Cl'afta, a
100% BOU, located al Khasra No.l9SS to ,1965, ncar 6 KM Stone, Cboniu Villae,e,
Jaipur, Rajasthan through' Mia Rajlader.P.Kapur, having CIIA No.R.-1ll98 by Shr.i Biplav
Kumar

1'he shipment which was dc:clatcd as having machine spares. on examination in


the preson11e of independent witncascs, , wu found to c:ontain Micro SD Caads of 2 GS
(24000 pir:ee11), RAM uf I OB 667 Mlv. (3700 pieces), R.AM of I 00 BOO MHt. (1291
pieces) totally valued ll ~:s.67,l9,0001. The said goods were scir.cd on a rQsonable
belicftbat they were \ia~lc 'to~ton'fiscation under'thc t\lstoma Act, 1962.

The slucment ofShrl Prashun Jain was rcoordal uls 108 of the Customs Act,l962'
on 19. J1.2010 wherein he interalia admitted.that ho was aWBie tbat the Bill ofEnuy wa5

meet in the name of a company which was not the actual importer and which wu en(illed
f01 Green Channel Clearance. so that tho goods ore not opened lor eKII11ination and thus,
the lnll of enuy was forgr.d; that he was also aware thai the goods in the sl1ipmen1 were
not those us declared in tl)c BIH, but were memory cards eto.; that be admitted t!l his
active tole' andthc'moous.:operandi adoPted by' him and his iccompllccs in the cv~on
of Custom:. duty by w-ay of misdcclaring the goods and also by way of for"ing varioua
a1atutory documents and by makina false declaration to the conctrncd authorities "'
evade payment or appropriate Customs duty; that he wu a P Catd holder llld never

---'.

wcuned t() cntlau1~er his licence

b~ induls.Ung in wch mistk1:1etl'allon ul ).lUnd\ and Ihal 1:0


wh) lk! chose Mr Oiplav Kumar wiKI work~ lor Mf~ lta.iindet .Y Kapur. ( II." Shn
. ltn:lhun Jaun WI' pla~d utldOt anesl on \9.11.201lJ

Thi& i5 l(n your infornmlinn aaad necessary ucaiun


Vour:~~laithfully.

~~~

"I. I '

.. ~

Additional Commillionur (SUB)

AMBIKA ENT~ . ... -lU~E~.~


0...,__,_
R-10/2007. Customs Clear1pg Agent l
' ,~;.,.
E Mail: icdtkd@gmail.com. Tel 263j14. 08,, F 2~3.~619
~-; ~\

. ' ''

', :.

To
The Deputy Commissioner (SJJB)
ICDTKD;
N Delhi

,,

. ,.

0~~5/09/2012
~~~

.'_ . ,,\. . . s~\&'\~)'~~


:. <":~~:/~\" \' ...
' ' ',,,

'

'

:;:~~I

,;;::;,,./

Sub: Ref your letter C. No VIIJ/ICD/6ffKD/SI1B/6AGI1q811112Si46 dat~ 27/8112 regarding


B/E no. 856627 dt 14/12/09 (M/s Global Logiic India Pvt Ltd Noida)
Respedcd Sir,
1.As per your direction I am enclosing herewith following riginal documents with regard to
annexure A & annexure I for kind perusal. and return plel:-
1.1

Annexure A: Original office log book+ S X courier receipt.

Original office log book register pertaining the period April2009 to May 2011
bearing entries from serial number (242 -91 & 198-335) containg the total
number of 196 pages.

1.2

Your kind attention is drawn to the entry at erial number 461 of the .above
register which bears the name of SONU against this entry, since the date of entry
itself i.e. Dec 2009.

1.3

SIX DTDC CONSlGNMENT NOTE in ori~inal Z95264032,Z95264032,


Z89575263,Z77782141,Z7515331J,Z640~9968

2.0

Annexure 1: Forensic evidence of handwriting expert

Original report ofShri S P Singh (Handwriling expert) dated l?/7/12 is attached


herewith. Sample of hwtdwriting of Shri Prashun Jain is taken from the Photostat
copy obtained under RTI from CPIO, Air CJlrgo. The Original copies of other
documents are already with the customs in lCD TKD only.
2

rn case if these original records are being retained, it is requested to kindly provide me the
certified copy of above log book /documents for future reference since these are statutory
records under the customs Act.
Page I of2

--l 1))__

3) Apart from above l would also request you to get cross ch k from Mls Global Logic lndia
Pvt Ltd by procuring copy ofCHA bill to ascertain whether t e mentioned CHAin the following
table was appointed CHA for the concerned bills of entries
if n t
I

I. Under what capacity the CHA had submitted the bill ofe)ltry and who made the payment for
the agency charges on account of CHA?
'
2. Who was the concerned G card holder in the file and wh~ther his hand writing matches with
the record in the concerned file and annexure submitted ln the CMC at air cargo.
Proper investigation of the bill of entries carried out may provide the valuable b~eakthrough in
leading the actual culprit.

s
NO
\

B/B number
Air Cargo
,.-:-:---

300063

Date
Duty
(ddmmyy} Rs.
6/12/08

CHA ~ per customs website.

Importer

M/s Global logic India Pvt Ltd


IBC 050007~81

192012 Do

(AAU,D8594MCH001)

295748
2112J08
289241 Do
22/11/08 459216 Do -
3 287662
Do
285089
20/11/08 48351
4
18/11/08
283701
5
21672 Do
366319
.
20/2/09
6
76353 ~0
624440
7
28/10/09 27287 Do
544503
8
l2J8/09
27455 Do
531046
9
29/7/09
16716 Do
Jnformation gathered from RTl and customs website.
2

1----

The

~ceipt of above

--

M/1 P l_ Datia

(AAH ,D8594MCHOOI)
(AAII PD8594MCH001)
(AAH ..D8594MCH001)
AAAI,JI721HCHOS8
- AABQs719~NCH001
AAB_qS7195NCHOOI
AAAf l1721HCHO~S
AAAJ l1721HCHOS8

--

documents and register may kindly be acknowt~dged.

Enclosure
Copy of DC, SIIB letter dated 27/8/12
Office log book in original contaminating pages 196. (Anne~urc A)
Original six DTDC courier receipts (Part of annexure-A}
Annexure 1- Original forensic report dated 1717/12 containing 3 origin~l pages of report
ofShrl S P. Singh (Forensic expert) and 5 photocopies.
1

-loJ-

Regd.
Form A
[Under Rule 6 (1)], Right to information Act 2005
Date 16/8/13
To
C.P.I.O

p.c. (I&G), Room No 133,


t'Q'ew Customs House, Near I . G. I . Airport

&

Air Cargo Complex

New Delhi-110037. Tel 25653414, akdel 54@hotmail.com


1.

Full

name

of

Praveen Garg

the

appellant
2.

Address

A 2383,

2nd

Floor, Greenfield Colony, Faridabad

121010

3. Subject
(Document
in
question)

4.

SNo

B/E
date
1 982587 6-Sep-10

duty- Rs

IEC

Party name

NIL- EOU

509077951

khalsa

2 110453 28-Sep-10 .NILEOU. 588069655


3 142999 25-0ct-10 NIL ~OU 503011258
1398009563
4 957813 13-Aug-10 NIL- EOU
1398009563
5 991362 13-Sep-10 NIL EOU
100000011
6 103927 22-Sep-10 61443

Indian Hand fabs

7 149276 29-0ct-10

90,401

503028711

RG H lncorp.

8 977720 31-Aug-10
9 124370 11-0ct~10

117444
76109

2901000134 S Dayal & Sons


503028711 R G H lncorp.

Metaphor Export
Rajdhani Crafts
Rajdhani Crafts
Delhi tech

---

Particulars
of the

1. Please

confirm

whether

"Re-Warehousing

Information

certificate" against each bill of entries

Required

of SNO 1 to 5 cleared under ZERO duty is

under RTI

submitted by the importer within 90 days of

(subject

clearance of

matter Of

of Board circular no.

the

Cus. Dated 10/3/98 & Circular No. 19 /2007-

information

Cus

(~opy

clause

of

fulfilled.

~port

shipment in accordance
Circular No 14/98-

attached at paqe 10)

NIL

import

duty

or other

benefit

is

department in pursuance of t~e same against


I

each importer in each case?

',

3. Whether captioned SNo 1 to 1~ b/e actually


'

belongs to the .. genuine imp4rter or their


fair name is used for the aclt of smuggling
I

as happened in SCN C.No. VII~(H)13/113/2006

/22816 dt 14/9/12.

n~er

B/E

168385 dt

16/11/10 of M/s Rajdhani Craf~s?


I

is 1taken against

4. If not then what action

the perso~r wqo had misused t~e IEC code of


:-l-"'

innocent importer in each


entry

who had made

&

ca~tioned

Bill of

the :[remittance

in

Indian and in abroad?


5. Whether master file of RWC crrtificate & B

17 bond is existing in bond section since


i

2009 pertaining to the impor~er of SNo 1-5


I

of captioned table? If it isl found missing


then what action is taken

the customs

department? Whether any FIR fs filed under


IPC for missing file?

6. Whether b/e from SNo 1-10 in the captioned


'I

table

is

submi~ted

actually

nominated CHA of

importer

qr

by

the

their fair

name is used for the act ofi1 smuggling as


!

happened

in

SCN C.No.

/22816 dt. 14/9/12.

B/E

VIIII(H) 13/113/2006
n~er

168385 dt

16/11/10?
7. If yes then what action is :taken against
the person who had misused t~e CHA license
of innocent CHA in each

capt~oned

Bill of

entry?
8. Under what capacity & how M/ sl Prashun Jain
(CHA Reg, No. 91/06 and F Ca~d No 168/06)

done from M/ s Kishan transport Service (M


9811050171) as he is neither appointed CHA
of importer nor Bill of entry is cleared on
his CHA license as evident from the copy of
transporter register.
9. KYC record

&

permission for submission of

captioned impugned b/e from each CHA should


be provided.
10. Copy of CHA bill should be provided from
the importer of above impugned b/e to cross
check the record of appointed CHA?

5. The

period

to

2010 - 2013

which

the
information
6.

How
Info

the

Registered Post.

lS

sent.
7 . In case of

Speed Post.

post
8 . Detail

Postal
order

of

Postal orders no 062413 & 62414 dt 28/6/13 of Rs


20/- each Fvg Pay and accounts officer, Customs,
New Customs House, N Delhi are attached
herewith.

Please note that I do not have contact detail of any of the party
related to the captioned matter and same has to be obtained from
customs record in EDI or from IEC code or CHA code as mentioned in
the bill of entry if required by CPIO.
Applicability of 6 (3) of RTI act 2005

In case, any of the information is held by or related to any other


Public Authority, it is requested to transfer the Application or

il of Bill of entries against which information is required

8/E
982587

date
6-Sep-10

duty- Rs
0- EOU

IEC
509077951

Party name
khalsa

CHA code
AHFPK3909ECH001

Cha Name
Rajinder P Kapoor

Status
Info needed in RTI

110453

28-Sep-10

0- EOU

588069655

Indian Hand fabs

AHFPK3909ECH001

Rajinder P Kapoor

Info needed in Rn

142999

25-0ct-10

0- EOU

503011258

Metaphor Export

AHFPK3909ECH001

Rajinder P Kapoor

Info needed in RTI

168385

16-Nov-10

0- EOU

1398009563

Rajdhani

AHFPK3909ECH001

Rajinder P Kapoor

SCN issued

957813

13-Aug-10

0- EOU

1398009563

Rajdhani

AHFPK3909ECH001

Rajinder P Kapoor

Info needed in RTI

991362

13-Sep-10

0- EOU

1398009563

Rajdhani

AHFPK3909ECH001

Rajinder P Kapoor

Info needed in RTI

103927

22-Sep-10

61443

100000011

Delhi tech

AHFPK3909ECH001

Rajinder P Kapoor

Info needed in RTI

149276
977720

29-0ct-10
31-Aug-10

90,401
117444

503028711
2901000134

R G H lncorp.
S Dayal & Sons

AABFS7485ACH001
AMEPS4194BCH001

Seali Air Cargo Agency


Singhal Exim Consult.

Info needed in RTI


Info needed in RTI

R G H Jncorp.

AABFS7485ACH001

Seali Air_ Cargo Agency_. Info needed in RTI

124370~ 11-0ct-10

J6~Q9

I 503028711

$
)

On line
Form A
[Under Rule 6 (1)], Right to information Act 2005
Date 11/9/13

To
CPIO,

(RTI)

Office of Commissioner of Customs


Inland Container Depot. Tuglakabad,
N Delhi 110044
Tel 26369587,

1. Appellant

Praveen Garg

2.

A 2383, 2nd Floor, Greenfield Colony,

Address

Faridabad 121010
3.

Subject

Case number VIII/ICD/6/TKD/SIIB/6AG/108/11

(Document

Importer: Global Logic India Pvt Ltd- EOU

in

B/E 856627 dt 14/12/09.

question)
4.

Particulars
of the

1. What

is

current

the

status

of

investigation?

Information
Required

2. On which date Group 7 or department came to

under RTI

know that a fraud had been taken place wrt

(subject

B/E

matter Of

Logic India Pvt Ltd?

no

856627

dt

14/12/09

of M/s

Global

the
information
3. On

which

date

Importer

M/s

Global

Logic

India Pvt Ltd denied their association wrt


B/E

no

856627

dt

14/12/09

of M/s

Global

Logic India Pvt Ltd?

4. Copy of following statement given by me u/s


108 of CA 1962 should be provided.

a. Statement given on 7/5/12 to Shri R

Yadav in response of summon dt 4/5/12.

b. Statement

& hand

English

alphabets,

numerals,

and

writing

sample

English

some

&

of

roman

words

like

superintendent etc given on 26/2/13 to

Mr R P Tomar in response of telephonic


instruction dt 22/2/13.

c. Copy

of

summon

along

with

proof

of

delivery if any, served to Mr Praveen


Garg wrt statement dt 26/2/13 &

copy

of handwriting sample taken by Shri R


P Tomar as mentioned in above point b.

5. Whether original statutory documents of the


case are available with the department?

6. Which agency is investigating the matter as


on date OR to which agency the said matter
has been referred?

7. What is the outcome of investigation made


till date?

8. Copy of complete records pertaining to the


case should be provided.
9. Whether file

containing 238 pages

of SCN

VIII/SIIB /CUS/I&G /128 /2010 /40953 dated


17 .11. 2011 sent by Commissioner
Cargo-Delhi)
/Cust/I&G

under

/128Pt

in

C.No.
September

(I&G- Air
VIII/SIIB
2012

in

response of Commissioner's (ICD TKO) Letter

No

VIII/ICD /TKD /SIIB/6AG /108/11/3424 dt

11/9/12

is reached to SIIB, ICD TKO or not

for investigation purpose? If not then any


follow up is done?
10. Detail of facts emerged while investigating
the above file of Air Cargo matter which
corroborates
statements

with
and

the

leads

given

representations

in my

made

in

three letters submitted em 12/2/13, 5/9/12,


2/8/12?
11. Whether any efforts are made till august
2012 by Shri R S Yadav and subsequently by
Shri R P Tomar till Feb 2013 to check past
record of Shri Prashun Jain as pointed out
in my March 2012 statement and subsequently
pointed

out

in

my

representation

to

commissioner of customs on 2/8/12?


12. What action is taken against Shri R S Yadav
for

taking

only

exculpatory

evidence

against Shri Prashun Jain as pointed out in


my

letter

dated

2/8/12

addressed

to

Commissioner?
13. Whether any efforts is made to cross check
detail

of

appointed

CHA of

importer M/s

Global Logic wrt some b/e as pointed out in


my letter dated 5/9/12 addressed to Deputy
Commissioner?
14. What

due

officer

diligence
to

is

check

Procurement Certificate"

done

by

group

authenticity
wrt

to

the

7
of

said

b/e?
15. What due diligence is done by group 7 wrt
to submission of Re-warehousing certificate
with

in statutory time

limit wrt to

the

said b/e?
3

16. On which date notice was sent to importer


wrt

non

compliance

warehousing
Board

of

condition

certificate

circular

no.

as

14/98-

of

prescribed
Cus.

Rein

Dated

10/3/98 & Circular No. 19 /2007-Cus. Wrt to


'

said b/e?

17. What lapses were found on the part of CHA


from the

time of submission of documents

till the time of Out of charge of b/e wrt


captioned case?

5.

The

period

to

which

the

info.

2009-2013

belong

6.

Detail

of

Payment made on line

Postal
order
Please note that I do not have contact detail of any of the party related to the captioned matter
and same has to be obtained from customs record (SCN} of the said case if required by CPIO.
Reply should be sent online through portal RTIONLINE.GOV.IN if possible.
Applicability of 6 (3) of RTI act 2005
In case, any of the information is held by or related to any other Public Authority, it is requested to
transfer the Application or such part thereof as may be appropriate to that other Public Authority
under 6 (3) of RTI act 2005 with an intimation to the applicant so that appellant can follow up the
matter directly from the concerned authority after completion of statutory time limit. Contact
detail of first appellate of the concerned authority should also be provided.
Ground for disclosure of information
1. Name of the third party and their stand in the said case as appear from the suspension order of
commissioner (I&G} is as follws:

(!: Onlin~ RTllnform01tion Syst~m :: RTI Online:: Windows Internet Explorer


T"'' . ,o~\

\~. .
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)
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: flj Online RTIInformal:lon System :: RTI Online ::

List of Requests Registered

CBECC/R/2013/6002.0

Name

Date of Receipt

i'raveen Garg

11/09/2013

Mobilesummarychart
LegalOwner

PrashunJain TejinderP
(@SONU)
Singh

Agility

ActualUser

PrashunJain PrashunJain
(@SONU)
(@SONU)

Agility

TrueCallerID
Roleinthe
offence

TptSant

Sanojkumar

Gauram
Sharma

International

Prashant

Prashant

amitgoel

kuniyadevi

Truck

Escortngthe
cargo
Foreignsupplier

Raja
Nehruplace

Biplab
RPKapoor

Agility
Main
conspirator

Mobilenumber
1
9716056901

Main
Conspirator

Shiiping
line

Importer
Transporter1 Transporter2 Local

Indentorfr
China

9811411804

0124
3989181

9990080182

9811711802 9811364889

9582749406

VeryOld

Jul09

Mobilenumber
2

99586177728 9250215321 8613590421075

Indentor/
supplier

Key
associates

9278820327

9999242055

2009

Feb09

9971600723

SIMactivesince Jul09

ImportantDate
IGM
Amendment

TptSurinder

11Dec2009

Submissionof
Billofentry
14Dec09
Outofcharge
fromcustoms

17Dec09

Deliveryby
transporter

18Dec09

Jul09

VeryOld

VeryOld

Jul09

2009

2009

~-~

-- ..._..,-- -

-:: -~- - ' . -- -.-

--~===-~~::

<

'

.,..

---------:;.:

To
The Commissioner of customs, lCD TKO
Subject: Complain against two investigating officer for making faulty & biased investigation during the
period april 2012 -feb 2013 in the Case No xxxxx
In the subject case a person namely Shri Prashun Jain got the consignment of EOU importer cleared
from me at ICDTKD in 2009. I got the customs formalities done and registered the facts in my records as
per prevailing customs procedure under the perception of being a genuine consignment of EOU
importer. After wards same person Shri Prashun Jain was arrested by SIIB (Air Cargo) under the act of
smuggling in 2010. In air cargo Mr Prashun was found responsible for three act of smuggling and for
forgery of statutory documents of EOU importer as evident from annexure A (Page 1). Later on 1
realized that even in my case also Shri Prashun Jain had committed a similar fraud with exchequer under
exactly similar modus of operandi and made me escape goat to full fill his nefarious intention and to
protect himself from ill consequences.
In this whole matter I am also a victim and on realization of this I started checking the credentials of
impugned b/e and made the complain registered with police and Commissioner (I&G). I had initiated
this action on my own and before initiation of customs enquiry from me.
Now fact of the matter is that during the one year long captioned investigation during the period April

2012- Feb 2013 the truth of the matter is being suppressed on the basis of preconceived notions,
deliberate bias, faulty investigation and erroneous conclusions." ... perhaps the most telling example of
this situation is recommendation made by Shri R S Yadav (Supdt. SIIB, lCD TKO) to Commissioner (lCD
KD), where specific and prejudicial observations were made against me and ignoring following self
evident fact:

Without going through past record of arrest of Shri Prashun Jain.

Did not considered the fact that I had cleared more than 700 B/Es after the date of incidence
and maintained good behavior during the 2.5 year long period after the incidence,

helped SIIB and provided tangible contribution during yearlong investigation &

having absolutely clean past record of 10 years at least.

Praveen had done the clearance under the perception of genuine work. This fact is self evident
from the fact that all the details related to the clearance is very well documented in my record
which is instantly provided to SIIB by me.

This is not a coincidence that Prashun jain is the sa~e person who was arrested in 2010 and
entry of whose name is very much prominently available in my register dated 2009. Moreover
not only modus of operandi was similar but association of Prashun jain with EOU importer
during the period of incidence is also in customs record in the form of confession.

Mr RSY deliberately ignored the leads which previous superintendent had taken from me in detail in my
statement dated 1/3/13 which relates to record of arrest and suspension of CHA license of Shri Prashun
Jain.

To favor Shri Prashun Jain he deliberately asked such questions from me in summon dated 4/5/12 which
quashed my previous statement and did not let the truth came out in its entirety. Such half answered
questions he had made part of his final recommendation for the suspension of my CHA license. He had
not asked such questions from the two transporters and parties for the sake of his convenience. RSV
even did not bothered to check credentials of Prashun by demanding his statutory office records.
Later RSV forced Mr Sant Kumar transporter of M/s S K Transport Co. to write that I, Praveen Garg had
written the name of Shri Prashun Jain in his daily register. RSY put so much pressure on the transporter
that he never shared this fact from for a long time. Interestingly he had not made this "LIE" part of SCN
due to fear of coming truth out in open but he did not forget to mention the same in the departmental
note sheet and to his seniors. Truth of the matter is that I never made any entry in any of the register of
transporter. What ever kind of accounting entry transporter had done in their record is as per prevailing
practice and incomplete accounting knowledge prevailing among the transporter & trade community in
ICDTKD.
Apart from this RSY had taken statement of Shri Lalan kumar ( G Card holder). RSY had taken statement
of Shri Lalan kumar in paragraph format instead of question & answer format in spite of verbal request
of Mr Lalan Kumar. In the process RSY had asked many verbal questions which revealed the name of Shri
Prashun Jain but he again deliberately ignored to take such .statement in record and only taken record of
Exculpatory of Shri Prashun Jain. Again in reply of one of the question Mr Lalan kumar wanted to write
that the documents were given in CHA office by Shri Prashun Jain but he was guided by RSV to write that
some other CHA had given the documents. Malafied intention of RSY evident from this point only
because as a seasoned investigating officer and self acclaimed law graduate, he had not put any efforts
to conclude this reply by asking obvious question like "what is the name of other CHA" which was very
obvious question subsequent to such reply. RSY again done this to avoid the coming of name of Mr
Prashun Jain in record. For this reason Mr Lalan Kumar had to submit letter of elaboration of facts which
needs a lot of courage in the prevailing scenario when investigating officer is not neutral in the
investigation. This fact is evident from the point that RSV deliberately pretended ignorance of such letter
for a long time and in between summoned Shri Lalan kumar 3 times at very short notice and created full
pressure on him for with drawl of the letter through different channels of the trade. Mr Lain kumar
voluntarily presented himself in front of Shri RSY for the statement in response of summon but RSY did
not take any statement as by that time I, Praveen Garg had sent the copy of Elobration of facts to senior
officer of customs. After this he had not even sent the summon again.
While reporting the matter to his seniors for the recommendation of suspension of my CHA license RSV
again hide following points

Authentic entry in our office log book which pertains to the Dec 2009 which clearly indicates
that documents were given in our office by Shri Prashun Jain.

During my statement I had adviced him to take statement of my staff also like Shri Ranjit Kumar,
Shri Kamlesh Kumar & Shri Anand who are the witness in the case but RSY did not taken
statement of any ofthe staff member as itwouldhave. helped in coming out the truth.

.-

Fact that Mr Prashun Jain was put under arrest for the act of smuggling and his CHA license is
also under suspension.

Modus operandi used by Prashun jain in air cargo matter of 2010 matter actually matches with
the modus operandi used in lCD TKD case.

That Prashun Jain was unofficially serving to the importer global logic during the period of fraud.

RSY had not made any attempt to call documents of SCN of Shri Prashun Jain of air cargo matter
to check genuinity of my claims which I made in my statement: dated 1/3/12 and to find
corroborative evidence against him.

Apart from above Mr Prashun Jain had given following false statement u/s108 in lCD TKD to RSY.

That he is called by the name SONU only by his family members. This he had told to quash the
evidence presented by me in the form of "Office log book" which bears the authentic entry
stating that the consignment was represented by SONU in our office. Prashun Jain is popularly
known as SONU in commercial world and evidence of this fact is available in the RUDs of SCN of
air crago.

That his wife Smt Arti Jain is not doing job. On the contrary wife of Shri Prashun Jain is computer
software expert and she is working in Computer Company in Naida. Moreover she is income tax
payer also and provided technical help to Prashun in fabricating statutory documents.

After getting the hint of biased investigation from the order of suspension of commissioner i&G I was
forced to submit detailed presentation along with the evidence to the various commissioners in July
2012.
After the transfer of Mr RSY this investigation was transferred to RPT who was initially convinced that he
would be able to bring the real culprit on the record. During one of my meeting with him he informed
that he got some leads which relates that some person associated with Nehru Place is involved in the
crime and for this reason he asked me whether Mr Prashun Jain is having some connection with nerhu
place or not. In my answer I updated RPT that Mr Prashun Jain is associated with Nerhu place and he
would get sufficient evidence from the SCN of air cargo.
RPT had also deliberately ignored the following confession made by Prashun Jain in his statement given
u/s 108 in the SCN of air cargo & lCD TKD matter to protect Prashun Jain from his misdeed

That Prashun Jain was serving to M/s Global Logic unofficially and was receiving statutory
documents related to EOU clearance during the period of fraud.

That in commercial world he is popularly known as SONU and Prashun Jain had lied in his
statement to RPY that he is addressed as SONU only by his family members to quash the
evidence available in the form of "Office log book" which clearly indicates that it was Prashun
(@SONU) who had given the documents.

That he was using multiple mobile phones issued on fake identity to protect his interest during
the period 2009-2010 ..

That he was in direct touch with the shipper of Indian origin in abroad, financer & importers in
Nehru place during the period 2009-2010.

That he used same modus operandi on three different occasions with the customs and
transporter also.

That Mr V K Jain (CHA) ex employer of Mr Prashun & me, is involved in the business of subletting his CHA license. Even official address of M/s V K Jain is closed for last many years.

Surprisingly after a few months his attitude towards whole matter is also changed. In Feb 2013 & after
wards RPT called up all the witnesses including Shri Lalan Kumar of the said matter and done discussion
in lengths but did not took any fact into account. RPT even warned Lalan kumar not to take name of Shri
Prashun Jain every time in his discussion. RPT even.instructed me on telephone for the discussion and
when I reached him to meet he had taken my statement and sample of hand writing. RPT also asked me
to write some specific words like superintendent etc. When I requested him to give me summon after
the completion of statement u/s1962 of C.A. as token of evidence of statement he terrified me and
asked me to go. His approach of taking my statement without any formal prior summon had put
tremendous pressure on me. Now I am having intuition that sample of my handwriting may be used in
creating false evidence against me.
It is very surprising that both of above superintendent believed on the statement of self acclaimed
habitual smuggler rather than me who is not only innocent but documented all the facts related to the
clearance in my office record under the perception of a genuine work and against whom nothing is
found inculpatory till date except some forceful statement which is fabricated and malafiedely taken as
explained above. Under the grab of inquiry we are being threatened. It should be noted that I had
neither concealed anything from the department during the course of customs clearance of documents
In 2009 which took good five days due to adherence of procedure and nor at the time of investigation.
This is not the first time Prashun Jain had made escape goat to CHAs and IEC holder. Prashun Jain had
done similar fraud on following b/e also as evident from .the RUDs of SCN of air cargo case but
surprisingly department is not interested in doing the investigation. In all of the following cases Prashun
Jain had mis used CHA license of other CHAs and in some of the cases he had misused IEC code also for
the duty evasion. Even in SCN of air cargo case symbolic punishment is given to Shri Prashun Jain and
innocent person were deliberately made victim in the matter. In doing this

1/0

had ignored all the

corroborative evidence of Shri Prashun Jain of the act of smuggling.


TO safeguard his interest Prashun jain always used following tactics as evident from the RU Ds of the SCN
noxxx

All transactions with transporter and other agencies were made in cash.

Never issued bills for the clearance except of his genuine corporate clients.

Used such mobile phones which were issued on the fabricated identity of some other third
person.

Always used CHA license and IEC code of third person.

Destroyed all the documents after the clearance.

Always taken delivery of goods at undesignated places or close to his house in west of Delhi.

Due to shoddy investigation done by above two officers during the very long period April 2012- Feb
2013 I was forced to write three letters to bring inculpatory of Prashun Jain in front of department
which was not appreciated by any of the two officers.
Due to mis-representation of facts by Shri R S Yadav my CHA license is suspended since July 2012 and 1
am in mental trauma and financial crunch for last two years continuously even though nothing is
concluded against me.
In this whole matter only I have been made escape goat and no action is taken against

five officers who had processed the b/e of EOU consignment under strict guidE:.Iine of various
board circular,

Transporter who had delivered the goods at wrong place and did not bothered to bring this fact
in the knowledge of any of the agency including me.

Shipping line for not checking the credentials of importer, shipper and responsible for
manipulation of IG.M.

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Moreover recommendation made by RSY was silent about critical information related to the suspension
like date of finding of the offence, Facts disclosed by Shri Lalan kumar etc as statutory time limit is the
principal ground for the suspension of CHA license under regulation 20(2) of CHALR 2004.
Please also find affidavit submitted by persons in front of oath commissioner who were present during
the course of clearance and whose statements were deliberately ignored by both the officers. Regarding
these witness I requested both the. offi~~r~ ver,~~HY.all~. '~t.er,pointed out the same in my letter to
commissioner dated july 2013. Mr Lalan kumar also pointed out the same fact verbally during his
statement and in his written submission dated july 2013.
First I have been cheated by my old colleague and later by department.
Apart from above RUDs which were made basis of my suspension, were denied to me by commissioner
ICDTKD & by commissioner I&G because of which I failed to bring whole truth in front of learned red
commissioner (I&G) under the opportunity of Personal Hearing. But surprisingly same RUDs were
provided to third party by CPIO (NCH) under the case number xxxx.
Above facts clearly show that investigation done by two officers during the period April 2012- Feb 2013
was done to favor Shri Prashun Jain who is a professional criminal & having complete knowledge of
functioning of department & also having strong influence on department due to his 15 long experience.
It would not be a big deal if both the officers would have destroyed/ ignored inculpatory evidence
against Shri Prashun Jain provided by third party during the course of investigation. This fact should also
be noted that both the officers either retired or resigned from the department after this malafied
investigation.

Investigation officers are assigned supreme power for investigation and they are the protector of law. By
doing SHODY investigation in my matter during the period April 2012- Feb 2013 they played active role
as members of the conspiracy.
Because of this two year long shoddy investigation my health is completely deteriorated, already lost all
business & reputation which I built after the efforts of many years. Now I have been threatened also by
strange persons & calls for bringing the truth in light. I am feeling risk of life of mine as well as other
persons who are key witness in the case as this is the fight of innocent poor people who has been used
in good faith against hard core smuggler who is having very deep pocket and very strong influence. My
CHA license is also suspended since July 2012 and because of this I have lost my bread and butter and
not even in position to pay school fees of my children.

Please note that I have presented my self on every summon & on every telephonic instruction to the
concerned officer on the instructed date and I am not scared of investigation but scared of the ways
investigation is done with preconceived mind and to favor the real culprit. It is frightening me day in and
day out. Frequent requests to join investigation by said officers were aimed at harassing the witness.
In view of forgoing I seek your kind indulgence in the matter to allow an objective and impartial probe
in the matter so that a smuggler is not allowed a free run and innocent persons like me, departmental
officers & trade are not victimized in future. Proper .inve~~~~at.ion of the matter will help in solving other
cases also in which CHA license & IEC of innocent importer is used by such persons.
Yours sincierely
Copy attached
Letter issued by ADC, SIIB, NCH
Excerpt of statement of Shri Prashun Jain received through lUI .

Below fact sheets of 5 pages is self explanatory and should in normal course be sufficient to
indicate to any objective observer that a blatant attempt is being made to shield smuggler CHAShri Prashun Jain who has in the past also duped 'many unsuspecting CHAs, Departmental
Officers & Importers through his nefarious activity of submitting manipulated & forged
statutory documents.
Following excerpt taken from the statements given u/s 108 by Shri Prashun Jain & others in two
different act of fraud executed with similar modus operandi by Shri Prashun Jain
S.No

EOU Importer

Period of

Port Name

Case No

incidence

M/s Global Logic

Dec 2009

lCD TKO, Delhi

VIII/ICD/6/TKD/SIIB/GAG/108/11

M/s Rajdhani

Nov 2010

Air Cargo, Delhi

SCN VIII/SIIB/CUS/I&G/128 /2010


I 40953 dated 17.11.2011.

Crafts

Mr Prashun Jain had admitted following facts in his statement tendered u/s 108 in above 2 cases:

Excerpt of statement of Shri Prashun. Jain taken from the

No

case of lCD TKO of Dec 2009


1

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That he was serving to M/s Global Logic as employee of M/s V K Jain & Co till 2006. After 2006 he got his
own CHA license and resigned from M/s V K Jain & CO.
Note: At no ocassion he had taken any other person's name.

That he was unofficialy assisting to M/s Global Logic from 2006 till 2010 from the office of M/s V K Jain &
Co.
NOTE: Mentioned period includes date of lCD fraud also i.e. December 2009.
Proper investigation at air cargo will reveal the fact that he was not only unofficialy assisting the
customsers of M/s V K Jain & Co but also unofficialley doing customs clearance at port for them as he was
only person working for M/s V K Jain & CO and all other emplyees of M/s V K Jain & Co. were using the
authorities for their own customers and operating from their own office. M/s V K Jain & Co stopped
serving to the customers which were exclusive to M/s V K Jain after the arrest of Prashun Jain in 2010.
Currently all work is done under the CHA license M/s V K Jain & Co by only those who taken the authority
from Mr V K Jain.

[Type text]

Page 1

That he was receiving statuotry documents such as STPI Certificate, Import Invoice, Procuremnt
Certificate issued by the Supdt of Cent. Ex. Naida in respect of M/s Global Logic when he was unofficialy
assisting to M/s Global logic.

That he has filed b/e in air cargo IGIA airport New Delhi on the request of Shri Praveen Garg. He promised
to provide the list of all B/E party wise which he have filed in air cargo on request of Shri Praveen Garg
CHA, He never filed any b/e in lCD TKD on request of Shri Praveen Garg.
Note: This proves that He was helping Praveen Garg for last many years. When Prashun Jain requested
Praveen to do the clearance on same terms in lCD TKD Praveen could not say no considering the
obligation extended by Prashun Jain in past. Please be noted that Praveen had requested only for genuine
shipment to Prashun. Reason for this was that Praveen Garg's main port of working was lCD TKD & he was
not having any staff at Air Cargo.

Following excerpts are taken from the RUDs of Air Cargo case of 2010

(SCN VIII/SIIB/CUS/I&G/128 /2010 I 40953 dated 17.11.2011.)


6

That he was being F Card holder never wanted to endanger his license by indulging in such misdeclaration of goods, this is why he choose Shri Biplav Kumar who worked for M/s Rajinder P Kapoor
(CHA).
NOTE: For this reason SIIB Air Cargo could not retrieve single material evidence against Shri Prashun Jain
except the statements even though they have caught him red handed along with the impugned goods.

That he had committed a blunder by miss-declaring the description and quantity of the goods and also
using the name of 100% EOU M/s Rajdhani Crafts to evade the customs duty.

In ''Jama Talashi" before arrest it was found that he used to carry

3 mobile numbers.

Note: Prashun Jain got issued all these mobile fraudulently in the name of third person to protect his
identity.

That he had cleared three shipment of I.T. equipment in the past in the name of Rajdhani Crafts & taken
the delivery in west of Delhi (rohini) as he him self is leaving in west Delhi & size of cargo was just 85 KGs
approx.
In lCD TKD case also delivery was made in west of Delhi at a place which is just 10 Km from his residence
and only nearest convenient place to handle containerized cargo.

10

That Mr Prikishit Sharma & Manoj Srivastava finance for the shipment in China & they also procure goods
in China & Mr Raja take delivery in Nehru Place. M No+ 8613590421075 and M No of Mr Raja in Delhi is

927882032.
NOTE: This fact also support the lead which Mr R P Tomar {Supdt- SIIB lCD TKD) had indicated during my
meeting with Mr Tomar in the Nov 2012 approx. During the meeting he enquired whether Mr Prashun

[Type text]

Page 2

have some connection with the any vendor of Nehru Place.


lCD TKD shipment is booked from Hong Kong (CHINA). In the Case of air Cargo "Air way bill" was also
issued from Hong Kong.
11

That he was in touch with above mentioned persons for past one year.
Note: Confession made in Nov 2010 clearly indicates that he was having relation ship with smuggler since
Nov 2009. lCD TKO fraud is also happened in this period only i.e. Nov 2009.

12

That M/s A. C. C. Cement is his client at lCD TKO.


Note: M/s ACC Cement is very old customer of his ex- employer who is his real uncle also. Mr Prashun did
not spare even his own uncle and taken away M/s V K Jain's customer.

13

That Prikshit Sharma & Manoj Shrivastave are the overseas financer & Mr Prashant Gupta (owner of M/s
Maya Sales, Nehru Place) is the owner of Goods in Delhi.

14

M/s Rajdhani Crafts (EOU Importer) had admitted that they had appointed Mr Vinay Kumar of M/s Exim
..

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Services for the CHA work.


NOTE: Mr Vi nay Kumar was previously using the "authority/ G Card" of M/s V K Jain & Co & later switched
to M/s Rajinder P Kapoor (CHA) as per trade practice. Mr Prashun had used not only profile of client of
Mr Vinay but also used the same CHA, authority of which Mr Vi nay was using in 2010 in good faith and
duped Shri Vi nay on the basis of his 10 year old association with Vi nay.
Similarly Praveen Garg, CHA in the Case of M/s Global Logic was also using authority of M/s V K Jain & Co
in past and for this reason Shri Prashun Jain was also successful in duping Mr Praveen Garg. It should be
noted that Mr Praveen Garg or any other person using the authority of M/s V K Jain & CO in no way
connected with any of the customer of M/s V K Jain & Co and not even aware of their profile till date.
It is clearly evident from above 2 para that Mr Prashun Jain made Praveen & Vinay soft target. He easily
managed to dupe us in the back ground of his 10 year old association in both the cases to fulfill his
nefarious intention.
15

M/s Rajdhani Crafts (EOU Importer) also admitted that Its generally CHA who arrange the transport.
NOTE- Same was the case in the matter of M/s Global Logic. In the case of Global Logic we introduced
transporter to Shri Prashun Jain on his request & in good faith as per trade practice. Importer always ask
CHA to appoint Transporter for them as most of the time it is impossible for importer to check credentials
of transporters.

16

On 27/11/10 one of the employee (Mr Sunil Bisht - G Card holder) of Mr Prashun Jain (CHA) admitted
that Mr Prashun Jain was involved in subletting of CHA license.

17

Mr Kishanpal owner of transport co M/s Kishanlpal Transport services responsible for delivering of
impugned goods admitted u/s 108 on 2/12/10

[Type text]

Page 3

1. That Sonu himself used to make cash payment of transportation and also give delivery instruction
to transporter.
Note: Same is true in the case of lCD TKO. All delivery instruction & payment was given by Mr Prashun
himself.
18

Driver Mr Pankaj of vehicle responsible for transportation of impugned goods in Air Cargo case admitted
u/s 108 on 8/12/10

1. That in past also he delivered the impugned goods in Rohini on the instruction of Prashun Jain.
Prashun Jain him self leaves in Rohini.
2. That delivery instruction is always given by Shri Prashun only.
Note: Same is true in the case of lCD TKO. All delivery instruction & payment was given by Mr Prashun
himself.
1---t--------------------------------19 As per trade information Mr Prashun jain did not use his CHA license in the fourth quarter of 2008 due to

some investigation conducted by SIIB air cargo & used CHA licesnse of M/s P P Data & others with out
their authority to serve his regular customers mainly at Air Cargo. Detail of some b/e I have also
submitted in my previous letter.
20

M/s V K Jain & Co (CHA-ADVPJ9006GCH001) Ex employer of Mr Prashun, Mr Praveen & Mr Vi nay him self
is not clean person and involved in sub letting of CHA license for more than 10 years and not maintaining
following rules as per CHALR 2004

1. Registered Office
Office transaction I Log book of cargo summary
Serivce Tax Record
Bill book should be checked wrt to EDI record of b/e of M/s V K Jain submitted at various ports of
Delhi in last 5 years.
5. KYC record
6. Correspondence record with customers
7. Record of invoice, BL, PL &other statutory documents.
8. Bank statement
9. Contact number, Fax number, email etc.

2.
3.
4.

21

NOTE: Every month at-least one CHA license is suspended for not adhering above rules including
mine. Proper investigation should also be initiated against Shri V K Jain & CO under relevant rule of
CHALR 2004?
It is not just co incidence that formation of forged text & signature used in the case of lCD TKO
matches with the formation/ text available in the RUDs of 2010 case of air cargo.

Above facts clearly indicates that till date the truth of the matter is being suppressed on the
basis of preconceived notions, deliberate bias and erroneous conclusions.

[Type text]

Page4

From excerpt of statement given by Shri Prashun Jain u/s 108 following facts is clearly evident
that it is only Shri Prashun Jain who is having
1. association with M/s Global logic India Pvt ltd & receiving statutory documents of EOU
consignment till 2010.
2. contacts with smuggler in China, Hong Kong&, Nehru Place since 2009 i.e. from the time
of lCD TKD fraud & was dealing only in I.T. equipments.
3. fifteen years of experience of EOU clearance and technical expertise of making forged
statutory documents.
4. well planned strategy to hide his identity to make innocent person/ department officers
scapegoat.
5. criminal bent of mind and always made soft target to near & dear ones which includes
his old associates, real uncle, customs officers, shipping line, ex-employer. He was also
involved in subletting of CHA license.
6. adopted very successful rarest of rare kind of strategy on multiple occasion to execute
the crime. Prashun had accepted three such crimes which were executed with exactly
similar modus operandi.
7. got issued SIM card from mobile companies on fake J.D. Also using SIM cards which are
not issued to him.
It also emerges that
1. Praveen Garg is not having any association with M/s Global Logic, shipper in India or in
abroad.
2. Praveen is neither having any experience of customs clearance of EOU importers nor he
was knowing Global logic or his line of business.

[Type text]

Page 5

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Yes I was dealing with M/s Global Logic India P Ltd Noida which is a STPI Unit and filing 8/e on their
behalf as well as attending to all functions with regard to clearance of their consignments at Air Cargo
IGI Airport New Delhi Up to Sept 2006.

Question)

Whether ever after Sept 2006 besides your work as CHA you continued to work for M/s
V K Jain & Co CHA firm and assisted them In their area of work In lCD TKD or in Air
CargoiGIA.

Answer)

Shri V K Jain is old man of about 64 years and whenever there was request from him I
assisted him in office works only but very few times. Up to Apri/2010.

[Type text]

Page 6

NOTE- Month of /CD Fraud of M/s Global Logic is DEC 2009.

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Qestion

Whether you are receiving documents such as STPI Certificate, Import Invoice,
Procuremnt Certificate issued by the Supdt of Cent. Ex. Naida in respect of M/s Global
Logic when you were assisting in the work of M/s V K Jain & Co (CHA}.

Ans

Yes, Some time I used to received the docum~nts of M/s Global Logic mentioned in the
question and forwarded them to our staff at Air Cargo IGI Airport, New De/h.

NOTE:

Proper scrutiny will reveal the fact that it was no other then Prashun Jain who was
doing customs clearance also of the import documents by forging sign of some other
employee as he was holding his own license & he was not a authorized employee of
appointed CHA of M/s Global Logic at that point of time

[Type text]

Page 7

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Whether at any time in past you filed any bill of entry from your CHA firm M/s Prashun Jain on
the request of Shrl Praveen Garg (CHA)?

Ans)

May be in 4-5 case I have filed b/e in air cargo IGIA airport New Dlehi on the request of Shri
Praveen Garg in respect of M/s Sahara India Mass Comm. Naida. The Bill was done by Shri
Praveen Garg to the importer and I only received cash payment of Rs 1000/- approx in each
case (8/E). I will provide the list of all 8/E party wise which I have filed in air cargo on request
of Shri Praveen Garg CHA, I have never filed any b/e in /CD TKD on request of Shri Praveen
Garg.

[Type text]

Page 8

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I am being F Card holder never wanted to endanger my license by indulging in such


misdeclaration of goods, this is why I choose Shri Biplav Kumar who works for M/s
Rajinder P Kapoor (CHA) and he also needed money.

Admitted:

Yes I admit that I have committed a blunder by misdec/aring the description and
quantity of the goods and also using the name of1.00% EOU M/s Rajdhani Crafts to
evade the customs duty.

[Type text]

Page9

JAMA TALASHI
During the course qf Ja~na Talashi o Shri Jlrashun Jain S/o Shri Subhash
Jain R/o B-5/109, Mayur ApartmenH:, Sector 9, Rohini .New Delhi 110085> the
follovling items fom~d and were sealed in ~n envelop in his presence:-

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During Jama Talashi before arrest of Shri Prashun Jain 3 mobile phones were recovered from his
procession which indicates that he was using unofficial mobile for smuggling to conceal his
identification.

[Type text]

Page 11

Question

How many such shipments have been cleared by you and Shri Biplav?

Answer

Me & Mr Biplav have cleared three shipment of SD Cards & Ram in the past in the
name of Rajdhani Crafts.
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Question

Who has arranged finance for this shipment under 8/E 168385 dt 16/11/10?

Answer

Mr Prikishit Sharma & Manoj Srivastava finance for the shipment In China & they also
procure godds in China & Mr Rajs take delivery In Nehru Place. M N + 8613590421075
and M No of Mr Raja In Delhi is 927882032.

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How long you are in touch with Mr Prakshit Sharma & Manoj & Raja?

Ans

Approx ONE YEAR.

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NOTE: It clearly indicates that he was in touch with smugglers since


Nov 2009. Dec 2009 is the date of fraud in /CD TKD.

[Type text]

Page 12

Mr ~rashun Jain is not a genuine person as he had taken away customers like A. C. C. Cement of M/s

K Jam & Co who was not only his real uncle but also his employer for 15 years.

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Q-4: What are the names of CHAs~ to whom you have given amhority to
release the imported goods'!
S.No.
1.

Name ofCHA Firm


M/s EXIM Services.
R.K.Busiuess Complcs.
K- J 7, Old Rangpuri Road,
Mahipalpur. New Delhi-37.

; Name of concerned person

\Shri Vinay

Kumw~ (mj 0981l80~:J

\
\.

M/s Rajdhani Crafts (EOU Importer} had admitted that they had appointed Mr Vinay Kumar of M/s
Exim Services for the CHA work. Mr Vinay Kumar was previously using the "authority/ G Card" of M/s
V K Jain & Co & later switched to M/s Rajinder P Kapoor {CHA} as per trade practice. Mr Prashun had
used not only profile of client of Mr Vinay but also used the same CHA, authority of which Mr Vinay
was using in 2010 in good faith and on the basis of his 10 year old association with Vinay.
Similarly I, Praveen Garg CHA in the Case of M/s Global Logic was also using authority of M/s V K Jain

& Co in past and for this reason Shri Prashun Jain was also known to me.
NOTE: It is clearly evident from above 2 para that Mr Prashun Jain used his old relation ships with
Vinay & Praveen to fulfill his nefarious intention.
.

Q-5: Who arrange the ~ranspmlfrom Delhi toJaipur?

transport~~~~e~

Ans: Gt:nemlly CHA arrange t e transpott und he charge


in their bills. In some cases, lwtl receive the goods from the transponer
namely M/s Standard Transporl,i SikLlr Road, Jaipur. The ledger uccotmts of
CHA's arc being submitted her~fith.
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_If I I -

VE/TIN C)
1. Shady and biased investigation is done to favor Prashun jain
a.

Many corroborative evidence is found which proves that prashun Jain is master mind of
the whole act and working in the capacity of CHA & Importer as evidednt from the point

2.
b.

Mr Prashant Gupta is made importer to save Prashun from dire consequences of section
135 as explained in para 3.

c.

No overseas enquiry wrt to remittance in India and abroad to establish identity of


importer.

d.

IN SCN only exculpatory of Prashun Jain is taken.

e.

Many other B/E in which smuggling is done is ignored as evident from point 4.

2.

Correborative evidence against Prashun Jain as evident from following points.

3.

Innocent Person like Prashant Gupta is made importer as evident from following points.

4.

Detail of b/e as available from RUDs of the appointed transporter M/s Kishanpal Transport
Services of Shri Prashun Jain (@SONU) which is never investigated. Complete record of
transportation booked by Shri Prashun Jai11 in y~ar 2009-10 through M/s Kishan Pal transport
should be checked carefully.

5.

Since this is the matter of smuggling and department is doing biased investigation for last 3
years whole matter should be passed on to CBI.

6.

No action is taken against department officer of group 7, D.A., Record lncharge as explained in
para 4.

7.

No learning is made by customs and to incorporate preventive check in the system to avoid
repeatedly misuse of customs practse for smuggling.

Shoddy investigation done by Shri R S Yadav


He had not taken statement of a) & b)
It is the quality of evidence which taken into account and the size of evidence.
In this case there is authentic entry in the log book of M/s Praveen Garg which proves that Mr Sonu was
representing the importer. It is dated Dec 2009.
Mr SOnu had also confessed that he was assisting the importer unofficialey during this period 20072010 and receiving statutory documents from importer for EOU clearance.
Mr Sonu was caught red handed in Dec 2010 in the act of smuggling with the similar modus of operandi.
Mr Prashun is not trust worthy person as he had deceived only his near and dear ones to execute the
crime and the modus of operandi used by him is rarest of rare and not only limited to duty evasion but
misusing CHA & IEC of innocent person.
He is not even following practice of record keeping and deliberately doing business in cash. He rarely
used acceptable mode of communication like email, fax or courier etc.
In the case of air cargo of 2010 all the person like forwarder, transporter had pointed that Prashun Jain
only was executing the crime single handedly.

--\lJ2---r

No overseas enquiry is made to check credentials of person responsible for import of goods.

MEETAmadam
lnvestigatoin done is shoody and has been done to favor the culprit only as evident from the following
points
Innocent person Mr Prashant Gupta is made the importer even thought nothing is found against him
whether true of false except the verbal statement of self accaimled smmugler. Department have
thoroughtly searched his office and residence also. This is done under well planned strategy of diluting
the charges against Prashun Jain. As no evidence is found against Shri Prashant Gupta he will
immediately get the relief. Mr Prashant Gupta had denied his association on different ocassoins in his
written representation.
Innocent & poor person like Mr Biplav Kumar is made accountable for mis using of CHA. Here again no
corroborative evidence is found against Mr Biplav whether true or false and it's a mere coincidence that
he is not available to deny the allegation framed on him.

In this matter Prashun Jain had not only violated rules of CHALR 2004 but responsible for following acts
also

Forgery of statutory documents

Misusing of CHA license & IEC code of innocent persons.

Smuggling
This fact is evident from the statement of forwarder, owner of transporter, driver of transporter,
his own confession statement in which he acknowledged his active association with the foreign
supplier of Indian origin based in China and from the various mobile phones recovered from the
custody of Prashun jain at the time of arrest which were issued on fake documents.

Moreover no efforts were done by any of the investigating officer to find out past record of Shri Prashun
Jain or to check his other acts of smuggling. Some of such records were very prominently available in the
record/ RUD of transporter register which clearly indicates that Prashun is responsible for transporting
of the goods cleared by some other CHAs. This fact only indicates that Mr Prsahun Jain had mis used the
CHA license of other CHAs to fulfill his nefarious intention of smuggling. Excerpt of some such b/e is
produced below for the investigation as loss of revenue of crores of rupees is involved in the matter.

''\

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OFFICE OF THE COMMISSIQNER OF CUSTOMS (I&G)


NJt;J_Q!J_T_QMJ!Q1!.~~LN~~p. IGI AIRPO~_T,_NID:VJ?E~J!!.:ll.~
1
... c\ _.,
C.No. Vlli/SIIB/Cus/lt~G/ 128/20i0/ ~v:\S~_:....J~----)- Dated:
.11.2011
~---11f ,,
.!!.ill CAUS~ NOTitE
~

_...,.~

On the basis of ::;pccific int~lligence, the officers of Special


Investigation &, intelligence Branc~ (SIIB) of Import l~ General
Com:nissionerate, New. Cus_tom l-lousej Ne.w Delhi, intercepted an import
con::ngnment under Btll of Entry No 168385 dt 16.11.2010 (RUD-1)
arrived vide MAWB No:- 58993215485.\ weighing 85 Kgs (one packet) filed
by M/s Rajinder P. Kapur, CHA in t~e name of M/s Rajdhani Crafts
Khasra No 1955 to 1965 near 6 K$ Stone Chomu Villagt~ Jaitpura
Jaipur, an 100/t) EOU ,.The goods were 1declared as "Heald Frame" (S/P of
weaving machine) having value of Rs. 5,66,862/ attracting NIL Customs
duty~ availing benefit of Notification no '52/ 2003 for BCD and 02/2008 S
No 62 for CVD purposes. During the c9urse of inquiry a person, namely ,
Shri Prashun LJain came forward with t~'le gate pass no. N 201011180549 !
(RUD-2) of the consignment before the officers at the exit side of
clearance gate of examination hall No. 3 and introduced himself as
Proprietor of M/s. Prashun ..Jain, CHA.Registration No. R-91/2006 and
holder of "F" Card No. 162/06. He infon;ned .that the subject consignment ',
was cleared by one Shri Biplav Kumar of Mf s. Rajendcr P. Kapur CMA
Registration No. R-023/06 having mobile no. 9999242055 and that he
has left the cargo complex. after handing over the copy of said Gate Pass
to him for transportation of the subject ~hipment to the destination.Then
the Customs Officers in the presence of ltwo independent witnesses and a
representative of M/s CELEB! (CustJdian} and Shri Prashun Jain,
shifted the shipment to examination hJll no. 3 a.nd enquired about the
co~tents of th~ shipmen~ to which Sh~i Prashun Jain replied. that the
sh1pment conststed of M1cro SO memoey cards of 2 GB capac:1ty. There
after the officers started 100% examin~~ion of the goods, as a result of
which, the officers found Micro SD . .Car~s of 2 GB, and RAM of 1 GB of
different speeds, the details of goods fouhd were listed in Annexure to tse
Panchnama dated 18/19 November,201\1 (RUD-3). Since the goods were
found mis-declared, therefore the same ~ere seized under section 110 of
the Customs Act'l962(hereinafter referred as CA, 62) on reasonable belief
that the goods were .liable to confiscatioh. The details of the proceedings
were recorded in a Panchnama dated ~8/ 19 November'20 11 drawn on
the spot. The total value of the seiz~d goods was assessed at Rs
67,29,000/-. The seized goods were then handed over to M/s CELEBI for
the safe custody under a superdginama dtd. 19.11.2010.
1

2.
Statement of Shri Prashun Ja\n (RUD-4) was recorded on
19.11.2010 under Section 108 of the 8A, 1962, wherein he, interalia,
I

\I

I ,

11 a.lso appears that Sh. Prasha nt Gupta, allcge<i owm~r of the


~;.uods us stated by Sh. Prashuu Jain \n his stat.cment. has abetted in

..,

-; :~'

1'ii1)

evasion of Customs duty by importing! the impugned misdedared and


undervalued goods in connivance with Sh. Prashun Jain. Shri Prashant
Gupta is the main mastermind behind jthis conspiracy. To ascertain his
role in the proceedings, he was issued summons d~tted dt. 24.11.10,
29.11.10, 3.12.10, 20.12.10 so as to ve1ry the statement of Shri Prashun
..Jain wherein he has indicted Shri Pra han t Gupta as the owner of the
goods. But despite the above summons 1e did not join the investigations.
Even a. complaint u/s 174 & 175 Cr. C has been filed in the court for
not honoring the summons. Despite these efforts he has not joined the
investigations. This proves that: he hacll a role in the act perpetrated by
Shri Prashun Jain & Shri Biplav Kurnart Hud he been innocent, he would
have come forward to join the investigations and proved his innocence.
But he chose to dishonor the summon! and this proves his guilt in the
act. Therefore, it appears that Shri rrashant Gupta was well aware
about the actual contents of the consignment which appears to belong to
him. Non co-operation and not joining fhe investigations points towards
his guilt. He has thus violated the pro~isions of the Act ibid as detailed
above. Therefore,j_t aQEe~n~ that"_~e is ~~~o liable to penal action under
section 112 and se~.t.ign 114M of the
stoms Acf;'"rgoz.- -..- - - ....._ ..
......._.,_..-.~------------

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(ix)
It also 8:ppears that Sh. Biplav Kubar, 'H' Card Holder of CHA M/ s 1
Rajinder P. Kapur, facilitated import df mis-declared and undervalued
goods namely Micro SD Card and RAM. Further he i~ also absconding
and not cooperating with the Deptt. Th~refo:ez.}!..!EE.~.!t8 that he is also_
liable to penal action under Section 112 and sectionll4~onfie -r
customs AC'r,"T9oz:-- --- -~-- . _ ......... ,. ______ . . - ---... -~
1

(i<J
Shri Rajinder P Kapur, ProprietJ of CHA-M/ s Rajinder P. Kapur
has admitted that Sh Biplav Kumar is "lji" card holder of the company for
the last 3 years whose H card was vali~ upto 2008; He did not exercise
his responsibility in getting the H card Irenewed from Customs; He also
accepted that he should have asked him not to do company work, but
did not do so; Knowing all this well he issued a letter dated 20.10.10 on
his letter head addressed to the Secu~ity Manager (DIAL), IGI Airport,
New Delhi for permission of permanen~ pass in shed exam area to Sh
Biplav, which he should not have; Therefore, it appears that he is also
liable to penal action _u11der Section 1112 and section 114M of the
Customs Act, 1962.
(xi)
Wqereas, from the foregoing, it I appears that M/ s OM Freight
Forwarders Pvt. Ltd, the Freight Forwarder gave Delivery Order to an
unknown person without verifying his !antecedents and without taking
authorization from consignee of the goods M j.s Rajdhani Crafts. They
also handed over the DO on the streng~h of photocopy of authority and

13

-lY~~-

textile m/ c) in Bill of l~ntrv No.l68385 ~t. 16.11. I 0, 991 :~62 d t: 13.09.10


and 957813 dt: 13.08.10, respectively \fith the connivance of Sh. Biplav
Kumar by fraudulently using the na.me of a Company namely Mls
Rajdhuni Crafts, Jaipur (a 100% EOU).~As t:he bill of entry was filed in
the narne of a 100% EOU the goods question were cleared without
examination by the Customs officers, import consignments imported
by 100%1 EO Us are nol examined at tl time of clearance. In the bill of
entry the description of the goods wa !given as "Heald Frame" (SIP of
weaving machine) etc. whereas actually the goods were Micro SD Memory
cards and RAMs. Therefore, it appears that they mis-used the name and
IEC number of lO(YYo EOU company IM Is Rajdhani Crafts and misdcclarecl the description of the goods ~d wrongly availed the benefit of
Notifications no 52/ 200:~ for BCD nd 02/2008, S No 62 for CVD
purposes with .intent to. evade payment ~f cu~to~s duty paya?le thereon.
On the day of mterc:eptwn, even before ~xammat10n was earned out, Sh
Prashun ,Jain told the SUB officers t ljl.t the consignment consisted of
Micro SD cards, which clearly shows lthat he was fully aware of the
sche.me of things and in fact he was on Iof the conspirators of smuggling

of M1cro SD cards.

(vii) Shri Prashun Jain in his stateme1 ~dated: 19.11.2010 has accep.ted
that the said shipment was cleared by h. Biplav Kumar; that Sh. Biplav
Kumar had arranged the name and IE No. of the importer for the said
shipment; that the imported goods do t belong to M Is Rajdhani Crafts
and there is an agreement between h
and Sh. Biplav Kumar to the
effect that he will arrange the partie who will provide the financial
assistance and procurement of. impo ed. goods and Mr. Biplav will
arrange for clearance of the goods thro h fictitious importer/IEC, whose
B/E is not marked for examination by the system; that he did not file the
said BIE in his name as he never wan :~d to endanger his CHA -Licensel
by indulging himself in such mis-decla dtion of goods and for this reason,
the said BIE was filed by Sh. Biplav umar of Mls Rajinder P Kapur,
CHA; Sh. Prashun Jain, also admitted t at impugned goods belonged to
one Mr. Prashant Gupta and that he ill get an amount of Rs. 85,0001'"
from Sh. Prashant Gupta, but this fac ~auld not be confirmed from Sh.
Prashant Gupta, as he had yet not jo~ed the proceedings deliberately
and is avoiding the same. He also a mit ted that he has committed
blunder by mis-declaration of descripti
and quantity of goods and also ,., [
fraudulently using the name of 100% E U M/s Rajdhani Crafts and that
they have previously cleared three sh ments of Micro SO Cards and ! ,
RAM in the name of Mls Rajdhani Crafts. Therefore, it appears ~hat Sh . .,
Prashun Jain in collusion with Sh.
ashant Gupta and Sh. Biplav
Kumar has abetted in evasion of Cu oms duty in as much as they I
imported the impugned misdeclared an "!undervalued.. goods. There. fore,.it \[
appears that he is liable to pe[lal acti .!L~!~~S?~fl 11 4.-.m.d..&e.ti.9D ~
114AA of the Customs Act, 1962.

11

It~-

/''

import by misusing IE:C of M/s Rajdhani 1 Crafts, .Jaipur \Vith the intent. to
defraud exchequer. Shri Prashun ,Jain/ was well aware of the actual
contents of the shipment. Clearance frolm Customs was being arranged
by Shri Prashun ,Jain &. Biplav Kumar and shipment was meant for Shri
Prashant Gupta.
1

(iv) In view of the provisions of Rule 13(4) of the Customs Valuation


(Determination of Value of Imported Gm1ds) l~ulcs, 2007 which envisages
that, ''If the value cannot be determined under the provisions of sub-rule
(1), the value shall be determined by proceeding sequentially through
rule 4 to 9", the valuation of the good~ is required to be done as per
provisions of Rule 5 of the Rules ibid.
view of the said provision, the
value of the goods for assessment purpose shall be to the tune of Rs
67,29,000/- for the goods imported vi(J.e impugned B/E, based on the
value of. similar goods. imported ~t this port in recent past. Accordingly,
duty lev1able on the se1zed goods 1s calc .lated as Rs 10,00,110/- and not
paid, is recoverable under section 28(4) of the Customs Act, 1962. Duty
calculation chart is enclosed as Annexur-A to this show cause notice.

Ir

(v)
Whereas Shri Prashun Jain in h~s statement recorded u/ s 108 of
the CA' 62 has stated that apart fron~ the consignment seized by the
Customs, in the past they have cleared 2<3 more such shipments
adopting the same modus-operandi. This fact is corroborated by the
report received from the Central Ex~ise ,Jaipur wherein they have
provided details of three bills of entry *os. ( 1) 168385 dt. 16.11.10, (2)
991362 dt: 13.09.10 and (3) 957813 dt 13.08.10. Out of the three bills
of entry, shipment pertaining to one b~u of entry at S.No.1 above was
seized by the SIIB on 18/19 Novembe ,2010. Shri Prashun Jain in his
statement dated 19.11.2010 has state. that the earlier two shipments
were also same. As the goods pertaining to the previous two bills of entry
nos. 991362 dated 13.09.10 & 957813 ~ated 13.08.10 have already been
cleared by mis-declaring the descriptio:f and value, therefore, the value
and duty of these two shipments. hav.e .~.een calculated on pro-rata basis
with reference to the weight and valu~ of the shipment seized by the
Customs on 18/ 19 November, 2010. The value of these shipments comes
to Rs. 1,59,91,271/- and Rs. 2,28,17,$17/-, respectively and duty
comes to Rs 23,52,636/- and Rs 33,64 269 I- respectively. Details of the
calculations are as per Annexure-A to t is SCN. The total Customs duty
amounting toRs. 67,17,015/- on all the three shipments is recoverable
by invoking the provisions of extcnde~ period under the provisions of
section 28(4) of the Customs Act, 1962.)
(vi) Whereas, from the foregoing it ap
Sh. Prashant Gupta have imported th
mis-declaring them as "Heald Frame, (
drive shaft assembly (parts for textile
ll

ears that Sh. Prashun Jain, and


"Micro SO Cards' and RAMs by
/P of weaving -machine) /Rotary
achinery) I Heald frame (part for

II',

. 1~ \,)r I.
I

were same as seized in the present con~ignment.. The printout of Bill ol


l~nt.ries mentioned above at S.No. l and 2 were ta.ken out from the EDI
sy~tem ~hich .showe~ the details of im~orts ma~e in. the name of M/s
Rajdham Crafts, ,J mpur (RUD-22). Therefore, tn v1ew of the above
findings and admittance, it appe:ars that the goods were imported
fraudulently by misdeclaring and by for~ing the documents in the name
of M/ s Rajdhani Crafts ~Jaipur, which were liable for confiscation, thus
the duty is liable to be recovered in resp,ct of above three 8/E's.

I
I

Whereas Micro SO Memory cards fl.re classifiable under CTH 8523


52 90 and RAMs are classifiable under CTH 84713090. Duty structure of
both these items is as under:I

22.

P.d. Cess & S1:c. Ed. Cess on CVD Ed. Cesi' & Sec. Erl. Cess on BCIJ-Spl. t\ddl.

FlCD

CV[)

Nil

10% -

2%+ I%

Nil

Duty

4%

I
23. The goods under the B/E No.1683~5 dated 16.11.2010 were seized
on 19. 11.20 10 and due date for iss~r:ce_9!_~J'L~Y~l~bin ..WX..mQ!ltlU
time from the date of seizure. Howevt since the main accused Shri
Biplav Kumar & Shri Prashant Gupta\ did not join the investigations
despite repeated summons, the date for issuance of the show cause
notice was extended by another six 1anths by the Commissioner .of
Customs (l&G), New Custom House, New Delhi vide order dated
18.05.2011..
I
I
24. Whereas, from the foregoing Iparas and the investigations
conducted in the case, it appears that:(i)
The name and IEC number of M/ls Hajdhani Crafts, a 100% mou,
has been mis-used by filing the abov~ mentioned three bills of etatry
without their knowledge and consent by way of fraudulently using their
name and a letter head in their name w~ere in the Co. address has been
shown Of Delhi (RUD-23). This is . evident from statement dated
02.12.2010 of Sh. Samir Agarwal, Par~ner of M/ s Rajdhani Crafts and
the report dated 18.07.11 of the Asst~. Commissioner, Central Excise,
Division- Jaipur.

,
I

-f , . ,{> fi
I
I
.

(ii)
A .bill of entry no. 168385 dated i6.11.20 10 was filed in the name
of M/s Rajdhani Crafts. The consignm~nt was intercepted at exit gate of
import air cargo and found to contain Micro SO memory cards and RAMs
totally valued at Rs. 67,29,000/ -instdad of goods declared as "Heald
Frame" (S/ P of weaving machine) havtng value of Rs. 5,66,862/-. The
declaration of the goods was not in qonformity with the actual goods
found on examination of shipment. Th~refore, it appears that the goods
are liable for confiscation under section 111 (i), 111 (1) & 11.1 {m) of the
Customs Act, 1962.
\
It appears that Prashun Jain, P~ashant Gupta and Biplav Kumar
have connived and are the masterminds for the above illegal fraudulent

(iii)

' ' l
10

.1

18. On 19. 1 1.1 0, Sh. Prashun Jain S I o Shri Subhash ,Jain R/ o 13


5/ 109, Mayur Apartments, Sector 9, \Rohini, New Delhi 110085 \Vas
arresled under Section 104 of the Custdms Act, 1962. He was produced
before the Court of Additional Chief Metropolitan Magistrate (ACMM),
P~:~.tiala l:lou!:ic Court, New Delhi after hif medical examination conducted
by the Medical Officer at Dr. Rarn Manopar Lohia Hospitul New Delhi. He
was remanded to the Judicial Custodytfor fourteen days up to 3rct Dec
2010. Sh. Prashun ,Jain was granted ail by the Court of ACMM, New
Delhi on 1.12.10.
1. 9_.

W~ereas, vide letter datr:d Nil,_ S~b-Inspector of Rajasthan Poli~e,

Ja1pur, mformed that M/s RaJdhanJ C afts, 1955 to 1965, 6 KM Mtle


Stone, Choumu, Vill. Jaitpura, Jaip .r, have filed a complaint that
someone has irnported goods in the name of M/ s r~ajdhani Crafts, Uuit
1301-1302, Millenium Tower, Jasola D~st. and whereas they don't have
any office I unit at the above mention d address and further requested
this office to supply the dctailsfdocum ,nts of goods seized in respect of
Centre, New Delhi,

1.1.1~,

20. Whereas, Summons.dt. 24 ..


29.11.10, 3.12.10, 20.12.10,
were issued to Sh. Prashant Gupta fori appearance before the Customs
Deptt., but he never turned up. Thetefore, a complaint against Sh.
Prashant Gupta was filed in the Court of ACMM, New Delhi for non
compliance of summons. He was further issued summons dated:
26.05.11, 21.07.11, 8.08.11, 8.09.11 &\5.10.11, but he never turned up
and never joined the investigation. T~e Hon 'ble Court of ACMM also
issued him summons dated: 07..1 0; 11 . for.. appearance in the court on
02.11.11, but he failed to appear in
court. Therefore, the court of
ACMM, New Delhi has issued bailabl warrants against Sh Prashant

tie

Gupta.

21. Whereas, Assistant Commissione~ Central Excise, Division- Jaipur


vide his letter C No IV(l6)24/ S&I/ FF/2011/ 556 dated: 18.07.11
(RUD-21) informed that as per their offi e records, the goods in respect of
below mentioned B/E's were never imported and received by M/s

Rajdhani Crafts, Jaipur: S No ~/E No - Date


1
2
3

957813
13.08.10
991362
12.09.10
168385
...
- - -16.11.10
-

..

Sh Prashun Jain in his statemerit had accepted that in the past


they had imported 2-3 consignments lin the name of M/s Rajdhani
Crafts, Jaipur. He also accepted that in these consignments the goods

_\\.a.

, \+)
. i)

I
I
I

LONCI EXERCISE: BOOK and he confirmeti that the entries were made by
Munshi of Transporter Sh. Pravesh Kumpr; that h~ delivered the goods
of Sh. Sonu Jain three times La Rohini; t~al Mobile No. of Sh. Sonu .Jain
was 931'243791() and Sh. Sonu .Jain us-c! to load the goods and direct
him to take the goods to I~ohini; that ~h Sonu ,Jain ll:-Jecl to note his
mobile no; that on the way, he used to 1reccive ca.lls from some person
whom he did not know; that on reaching Rohini he used to meet a
person who used to unlond the goods!; that in this manner he had
delivered the goods of Sh Sonu ,Jain on three occasions; that he had
noted the address where he had delivered the goods and it was F-22,
68/69, Sector-3, Rohini; that he used tbI deliver the goods of Sh. Sonu
Jain without any delivery challan 1 bilty fany paper.
15. On 9.1?.10, search was conductt:!d at. the premises of M/s
Simmtronics lnfotech P. Ltd., 206, Deepali Bldg., Nehru Place, New
Delhi, the company who introduced Sh: Prasahant Gupta to the freight
forwarder M/ s Nayak Aviation Services (P) Ltd. A Panch nama dt. 9.12.10
was drawn on the spot and copi<~s of few.'sale invoices were resumed.
I

16. A Statement dt. 9.12.2010 of ShH Badan Singh Rautela of Mjs


Nayak Aviation Services P. Ltd., Ma~ipalpur, was recorded
under
Section 108 of the Customs Act, 1962, 1wherein he interalia stated that
they had arranged the forwarding of pre~ious consignments in respect of
Maya sales communications, Nehru Place, New Delhi (firm of Sh.
Prashant Gupta); that all the payments were received by them in cash as
instructed via e~mail by M/ s Abhishek Rlectronics, Chandni Chowk, new
Delhi~6 and M/s Simmtronics Infotech Pvt. Ltd, Nehru Place, New Delhi;
that Sh. Omprakash, cargo asstt. of t~eir company used to handover
D.O. to Sh. Sonu; that Sh. Om Prakafh has left the services of their
company.
1

17.
Statement dated 02.12.2010 (RVD-20) of Sh. Samir Agarwal,
Partner of M/ s Rajdhani Crafts, Kl1. No. 1955-1965, Near 6 KM
Milestone, Vill., Jaitpura, Chomu Ro d, ,Jaipur was recorded by the
officers of Central Excise, Jaipur unde Section 14 of the Central Excise
Act, 1944 wherein he inter-alia stated hat their business is of export of
wooden furniture; that they procure arious materials duty free like
machines, wood, polishing material ~~rdware, glues etc. against CT-3;
that they have neither tiled any B/ Jt No. 168385 dt. 16.11.10 nor
received any goods against the said B/~; that he did not know who has
filed this B/E; that they don't have. any office in Delhi or nearby Delhi;
that they have not given any authoritY: for release of imported goods to
any one except their CHAs, M/s EXIM ~ervices, M/s P.M. Log1stics Co. P.
Ltd., and M/s HTL Logistics India P. Ltd.; that he did not know Sh.
Prashun jain, Sh. Biplav Kumar and S~. Prashant Gupta and never had
any dealings with these persons.
1

.,..

exact address of Sh. Biplav Kurnar but: ihe knew thut. he ~tays in Palam (
Delhi); that they (ht~ &. Biplav Kumar) have cleared three shipments of
Micro SO Cards a~d I~AM ir_1 the .na~~ of M/s Rajdhani Cr~ft.s; that
cornpl.ete address oJ M/ s Ra.Jdham Cr~fts was not known to lum and to
his knowledge the importer was based ih Chandigurh.
i

3.
Further statement: of Shri Prajshun Jain (RUD-5) was again
recorded on 19.11.2010 under Section 108 of the CA, 1962, wherein he
interulia, voluntarily stated that he kneiw very well the Customs Rules &
procedures regarding importation of goods in cargo; that whenever a
customer I Importer comes for taking s9rvice of CHA, he first checks the
genuineness of the importer by checklng his IEC (Import export cat!le)

code; then he verifies whether the import documents are in order or lll.Qt
and then he files these papers in Cu~toms for duty assessment; that
after assessment of duty, he pays the puty provided by the importer in
the bank and then goods are examihed in the import shed in ltis
presence; that the consignments of AWB/HAWB No. 58993215485 1
190954 of B/E No. 168385 dt. 16.1~.10 were declared as 'MaclJ.ir.ie
spares'; that this consignment was tiled by Sh. Biplav Kumar; that die
knew Sh Biplav Kumar who works for ryt/s Rajinder P Kapur for the las:t
4-5 months; that he met him at. car~o office; that Sh Biplav Kumttr
introduced him in this business of importing the goods in such a way;
that the goods were declared as\ .machine spares in custom
papers/documents whereas the same \\fere Micro SD Cards of 2 GB and
RAMS; that these goods were imported from Hong Kong China in the
na.me of M/ s Rajdhani Craft~; On bein~ asked. about the importer of the
sa1d goods, he stated that these goods1 were 1mported by Sh. Prashant
Gupta, having office at 210 Gedore House, Nehru Place, New Delhi, who
was dealing in computer parts at Nehru Place; that he did not know the
exact address of Sh. Prashant Gupta, b~t he remembered t:hat he lives in
Sector-11, Rohini, New Delhi; that he ~new Sh. Prashant Gupta for the
last 3-4 months; that he knew Sh. Pra hant Gupta who was introduced
by Sh. Parikshit Sharma and Manoj Sri astava; that Sh. Prashant Gupta
was to pay him a handsome amount af er clearance; that he was to get
Rs. 85,000/- for this consignment; that! Sh. Prashant Gupta used to pay
the amount to him near his residence which is somewhere near Garg
Sweets in sector-~1. Rohini; that his mobile no is 9811364889,
9582747406; that Sh. Prashant Gupti used to contact him on these
Mobile nos for clearance of such con ignment; that earlier also they
cleared two to three consignments of ~h. Prashant Gupta; where such
types of Rams , Cards were import~d; that he used to pay extra
commission/ amount to get it cleare~ by declaring it as some other
product; that he very well knew that his act had led to loss of Govt.
revenue; that he is very sorry for this act and promised not to repeat i
such type of act; that delivery order was collected and further processed I
J

!
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-J\Il-

..

.'

~~

ql
I

by Sh. Uiplav Kumar; that Mjs RajdhaLi Crafts was situated in Jaipur
and not Chandigarh a~ stated in his earlfcr statement.

4. On 20.11.10, search at B-5/ 109, ~ayur Apptts., Sector-9, Rohini,


Delhi, residence of Sh. Prashun Jain, V\1as conducted and a Panchnama
dtd; 20.11.10 was drawn 011 spot wht~rc in nothing incriminating was
found. Search was alsu conducted at MIs Maya Sales (belonging to Sh
Prm;hant Gupta) 210, Gedore House, Nehru Place, New Delhi on
20.1.1. 10 but the same was found lock~ . On enquiry, it was learnt that
the said premises belonged to one Sh. upta and some work of spares of
computers were carried out. A Panchn rna dt. 20.11..10 was drawn on
the spot.

5. During investigation it was observed that in the Cargo Manifest in rIo


said MAWS, the address of M/s Rajdhani Craft was mentioned as 130102, Millennium Towers, Jasola Dist. Cfntre, New Delhi. On enquiry it
was found to be fake/non-existent (RU)6).
6. Regarding collection of "Delivery Ord r" of the impugned consignment,
a voluntary statement: of Shri Kuldee , con.solidation executive in M/ s
OM Freight Forwarders Pvt. Ltd (the frJight forwarder in this case) was
recorded on 22.11.2010 (RUD .. 7) ttndcr Section 108 of the Customs Act,
1962, wherein he, interalia, stated t at one person who introduced
himself as Sunil Kumar from M/ s Rajd~ani Crafts came to his office for
collection of Delivery Order of the sa1d shipment and that they had
received an amount of Rs. 3,111.00 frfm Sh. Sunil Kumar in cash as
service charges; that he had asked for dentity proof of Sh Sunil Kumar
such as 'I' card or driving license which he did not have at that time but
promised to give it after two days; that he also asked him to courier the
original authority; that now he is repetitively making calls on the mobile
no. given by him but his mobile no is switched off; that he had never
given DO to Sh Sunil Kumar on earlier ccasion; that he will try his best
to bring Sh Sunil Kumar to Customs off ce;

Statement of Shri Kala Chand Dh hal, Custom clearance Assistant


7.
of CHA M/s Rajinder P Kapur, was 1 corded on 23.11.2010 (RUD .. S)
under Section 108 of the Customs Act, 1962, wherein he inter-alia stated
that he is working in M/ s Rajinde.r .P Ka ur for the last two years; that he
generally works as custom agent for hi company at ICD, Tughlakabad,
New Delhi and he had not cleared an consignment of import for his
company for the last one year at lmpor shed, IGI Airport Complex, New
Delhi; that Sh Biplav Kumar used to clear the consignments for his
company at Import shed, IGI Airport Complex, N Delhi; that he knows Sh
Biplav Kumar for the last two years who is working in MIs. Rajinder P
Kapur for the last three or more yearsJ that he is the only person from
their company who used to clear the jonsignments for his company at
Import shed, IGI Airport Complex, N De~hi;
.
I

---\ \ } .....~~--

('l :'\)

l)

of Sllri l~ajinder PI Knpur. Proprietor of CHAM/s


l~ajind~~r P. Kapur was recurckd on 2f. _11. 201 ~ (RUD.~9) under Section
108 ot the Customs Act, 1<J62, wherem he mteraha stated that Sh
Biplav Kumar is "H" card holder nf thelcompany for the last 3 years on a
salary of Rs. 50?0/- per ~onth; that_ t1is ~ card was valid ~1p to 200~;
that he asked h1m to get 1t renewed trpm Customs but he d1d not. get 1t:
renewed; that he should not have asked him to do company work; that it.
was his responsibility to give him proper card for work; that he was not
aware who filed B/E No. 168385 dt H.p.ll.lO. He further staten that he
was knowing the firm M/s Rajdhani Craft through a freight forwarder
M/.s Exim Services but he doesn't know Prashant Gupta; On being
shown a letter dated: 20.10.10 on 1etterhead of Rajinder P Kapur
addrcsstd to the Security Manager 1 (DIAL), 101 Airport, New Delhi
regarding permission/permanent pass m exam area to Sh Biplav Kurnar,
he admitted that the signature in the letter was his;

8.

~tatcment

9.
Search on 24.11.10 at House Nd.B-7/16-17, 1st Floor, Sector-11,
Rohini, Delhi, residence of Sh. Prashaht Gupta, and on 27.11.10 at H.
No. 429, Street Kuba, Near Badi Chau~al, Vill. Chhawla, Najafgrh, D~lhi
, residence of Sh. Sunil Kumar, 'G' Ctrd holder of M/s Prashun Jain,
CHA, was conducted but nothing incriminating was found. A Panchnama.
dtd. 24.11.10 & 27.11.10 respectively J..as drawn on the spot. Shri Sunil
Kumar in his voluntary statement reco~ded on 27.11.2010 under Seotion
108 of the Customs Act, 1962, interalia, stated that he was working on
behalf of CHA- M/s Prashun Jain and lhe was getting an amount Of Rs.
sooo; . per month as agency charges inlcash.

10. On 27.11.10, an enquiry was 'conducted at the address RZ744/31, Gali No. 14, F-Block, Raj INagar-11, Palam Colony, Delhi,
mentioned by Sh. Biplav Kumar at the ~ime of obtaining Vodafone MCJ\tile
connection which revealed that the address was non existent (RUD-\'b).
Shri Biplav Kumar in his Voter ID Card had mentioned his residential
address as 774/31, Gali No. 14, F Block, Raj Nagar-II, Extension, Delhi,
which was searched on.02,12._2010.".P:ttfii1g search .sh. Vishal Singh, son
of the owner of the house, mformed that Sh. B1plav Kumar was hts
tenant during the year 2008 and he $tayed for approx. three months
only. He further informed that he Was not aware of his present
whereabouts. A Panchnama dt. 02.112.10 was drawn on the spot.
Statement of one Sh. Sanjay Kumar, the person in-charge at the
residence where Sh Biplav Kumar resided, was recorded under SectionlOB of Customs Act, 1962 on 02.12.lq(RUD-ll) where in, he interalia
stated that the house No. RZ-774/ 14, bali No. 14, Palam Colony, Delhi
belongs to his mother and Sh. Biplav !Kumar was her tenant for eight
months. Sh. Rinku, room partner of Shl. ~ipla':._K~maL reveale&.~~t.be

~~~:~~~~,.-~. t!:_e_g~$}.L<?,{..I!l.:.E~~~~:..!.ryE_~y~x!tl.\Ull~SL
5

----) x-')

.+-----

'i 8:
. I

~'

I
ll.
Statement of Shri Mukesh Sharmr, Senior Engineer, CMC, NCH,
New Delhi was recorded on JO.ll. 2010 !under Section 108 (RUD-12) of
the Customs Act, 1962, wherein he, inter-alia, stated that he has been
working as Senior Enginet:r in eM service centre, NCH since
August'2008; that the procedure or work! followed by the service centre is
that CHA's/lmporters come to the cash counter and present lhe filled
annexure and pays the document fees (fixed by Customs) according to
the items; then the cashier puts a running serial no and date and time of
receiving on it and keeps it in a tr~y from where the supervisor
distributes these documents to the operator for data entry; Data entry
operator enters the data as per given !annexure and notes down the
document Sr. No., no of items and na~e of CHA in the register; the
operator also writes the job no. on the annexure which is generat.c..~d by
the system; thereafter its checklist is gt1neratcd by the person who also
notes down the amount of coupon, CHfJ name and job no. against their
Sr. No; one person attaches the check~ist with annexure and keeps it
outside in a rack; from this rack, the I users take their checklist and
check the checklist with given details in annexure; then the users sign if
all the entries are correct or make the ~odification, if required and give
the signed checklist with annexure at t~e cash counter for submission;
The cashier gives it to the next submission counter for submission; the
submission operator checks the sign lor G card holder and copy of
attached G card and writes the 8/E No. generated by the system on it
and notes down in the submission reg~ster; At the end of the date the
peon makes its bundle and puts a date on the complete bunch and as
per instructions from Customs, they ~eep these bunches up to three
man ths; that after assessment of B IE, tee users approaches the services
centre for taking the printouts (assessetl 8/ E with 3 copies of challans
and examination orders); that operator~ provides the printouts to them
and note down the 8/E nos. of given /printouts and users deposits the
duties in the bank; that after the users ~etting out of charge approaches
the CMC service centre for taking the fihal printout at import shed; that
they note down the 8/E nos. of given ~rintouts ; that the officers have
shown him four annexure and out of thlese three annexure are complete
in every respect whereas in the annexu~e for BE no. 994768 dt. 13.9.10,
the required copy of 'G' Card holder as an ID proof ,who has filed the
annexure was not attached; that this w~s a serious lapse on the part of
CMC officials; that despite best efforts, annexure forB/ENos 991362
dt. 13.9.10, 168385 dt. 16.11.10 andl 168629 dt. 16.11.10 were not
traceable; that it is not possible to genetate B/ E without the connivance
of the employee of the CMC; that prope~procedure has not been followed
by the official sittin~ on the subm~ssion counter on the date of
submission of the jobs; the docketfchetk list in respect of the said B/E

,I
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---I 'rLI

was received by their t~ashier Mr. M~dan Lal Dogra and Sh. Pankaj
Bharti entered these jobs in the system }vhich generated these jobs.

12. The impugned consignment was \booked through transporter Shri


Kishan Pal and accordingly his staterr)ent dt. 02.12.1.0 (RUD-13), was
rec.orded u.nder Section 108 of the C':-lstoms Ac~, 1962,. wherein he interaha stated that he knew Prashun Jam 1as Sh. Sonu Jam for the last two
years; that he issued the bill in the njarne of Sh. Sonu ..Jain; that the
subject cargo was booked by Sh Soniu Jain himself on 18.11.10 for
I~ohini; He al~o submitted the daily list !signed by him, wherein the entry
wus made in the name of Rajdhani (Sonu ..Jain) and other details like
AWB and HAWB and 8/E No were !mentioned (RUD- 14); He also
submitted a book showing the account pf So~u Jain, page no 16 & 41 of
the same are enclosed (RUD- 15).
13. To obtain the docunwnts filed ~long with the bill of entry with
CMC, statement dt. 7 .1:?..10 (RUD~16) pr Shri Pankaj Kumar, Employee
of CMC, NCH, New Delhi was recorded ~~der Section 108 of the Customs
Act, 1962, wherein he interalia stated ~hat he is working in CMC since
Jun'2008 on behalf of AZ Dalamall Pvt Ltd, D-393, Defence Colony, New
Delhi which provides manpower to CMC; that on 16.11.10 the system
was down from 1130 hour$ to. 1.430 ho\lrs due to which there was ru,sh
on the counter for submission of 8/Er that he had given a list of job
numbers entered to Sh Mukesh Shar~a who took them for submission
to room no 104 of New Custom Hou,e; thnt whenever the system is
down, then the person sitting at the s bmission counter gives a list of
job numbers entered to Sh Mukesh S arma and keeps the checklist
annexure (documents) with himself; t at on 16.11.10 the documents
were with him; that after submission S Mukcsh Sharma had given the
Bill of Entry No to him; that he had rec ived all the documents from Sh.
Mukesh Sharma after he had given th m the job numbers; that he did
not have the Job Register wherein the aid Bill of Entry No. 168385 dt.
16.11.10 was mentioned. In another s atement recorded on 07.12.2010
under Section 108 of the Customs A t, 1962 Shri Madan Lal Dogra,
Cashier, CMC, NCH, New Delhi inter-alia stated that he is not aware
about the docket/ check list in respect oi said bill of en try.
14. A Statement dt. 8.12.10 of hri Pankaj Kumar, Driver of
Transporter was recorded under Secti n 108 0f the Customs Act, 1962
(RUD-17) , wherein he interalia stated that after loading the goods from
Air Cargo Complex, he delivered the same to their respective
destinations; that he was shown page no. 1.6 (RUD- 18)of a Register
bearing name AEROLINE PRODUCTS and BASIC and after seeing the
same he admit that the details given there was of Sh. Sonu Jain and he
signed the said page in token of having seen the same; that he had seen
page no. 17 (RUD- 19) of another register bearing name CORPORATE

I
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--1 \'11---

r) /

did not obtain tlle original authority. Therefon~, it appears that the\
forwarder has ~betted the unlawful im. port of .the impugned cor~signmentl
and tht'~refore, 1t appears that they are also hRble to penal act1on under
Section 112 and 11.7 of the Customs Act, 1962.
!
I

Shri Mukesh Sharma, Senior Engineer,


CMC, NCH, New Delhi inlI
(xii)
..
his statem~nt dated: 30.11.2010 accepted that out of the four annexure::>'\
shown to him, the annexurt for BE no. 994768 dt. 13.9.10 is incomplete
as the required copy of a Card hold~r as an ID proof ,who has filed the i
annexure was not attached; that this was a serious lapse on the part ofi
CMC officials ; that despite best effo~ts , annexure for B/E Nos 991362\
dt. 13.9.10, 168385 dt. 16.11.10 and 168629 dt. 16.11.10 were noti
traceable; that it is not possible to ger;terate B/E without the connivance'\
of the employee of the CMC; that proper procedure has not been followed
1
by the official sitting on the submission counter on the date of!
submission of the jobs; Therefore, it\ appears that the CMC has not\
maintained the dockets I documents ,as they were required and due to 1
their negligence, the conspirators of sqiuggling could not be caught and ,
therefore, it appears that they are also liable to penal action Utlder 1
section 112 and 117 of the Customs Act, 1962.
.
i
1

25. Now therefore, M/s Prashun Jain and Sh. Prashant Gupta are
hereby called upon to Show Cause
the Commissioner of Customs, \
Import and General Commissionerate, New Custom House, New Delhi
within 30 days of the receipt of this notice as to why:!

to

(i)

The goods cov~red und~~ the Bill of Entry No. 168385 dated I
16.11.2010 valued at R$. 67,29,000/-, should not be\
confiscated under Section 111 (i), 111 (1) & 111 (m) of the 1
Custom Act, 1962. The goods covered under the Bill of Entry 1
No. 991362 dt. 13.9.10 a11.d 957813 dt. 13.8.10 collectively .
valued at Rs. 3,88~58,788/- should not be held liable for ,
confiscation under Section 111 (i), Ill (1) and 111 (m) of the
Custom Act, 1962 ..
the declared value of the goods should not be rejected under
Rule 12 of Customs Valuation (Determination of Valuation of
Imported Goods). Rules, 2007 and why the value of these
goods should not be re-assessed to be Rs 4,56,55,078 I(Details as per Annexure-'A' enclosed) as provided in Rule 5
ibid;
the differential Customs duty amounting toRs. 67,17,015/-(Details as per Annexute- 1A' enclosed) should not be
demanded and recovered from them under Section 28[4) of
the Customs Act, 1962;
1

(ii)

(iii)

14

I
(1v)

Penalty under st:ctJon J 121 and Section J J 4 AA of the


Customs Act, 1962 should J not be irnposed upun them

separately for the contraventi~nti explained above.


i

26.

Sh. Biplav Kumar 'H' Card holder

of CHA M/s Rajinder P. Kapur is

also called upon to show coose to the Cof1missioner of Customs, Import


& General, New Customs l~louse, New Del i as to why penalty should not
be imposed on him under section 1 12 an section 114AA of the Customs
Act, 1962 for his ~cts of omission and cotmission as detailed above.
1

27.
M/ s Rajinder P. Kapur, CHA is al o called upon to show cause to
the Commissioner of Customs, Import & General, New Customs House,
New Delhi as to why penalty should ot be imposed on him under
section 112 and Section 114AA of the C stoms Act, 1962 for his acts of
omission and commission as detailed abo e.
28.
M/s CMC , New custom House, N w Delhi are also called upon to
show cause to the Commissioner of Cu toms, Import & General, New
Customs House, New Delhi as to why pe alty should not be imposed on
them under Section 112 and 117 of the ustoms Act, 1962.
'

29
M/s OM Freight Forwarders Pvt. ~t.d, the Freight Forwarder are
also called upon to show cause to the Co~missioner of Customs, Import
& General, New Customs House, New De hi as to :why penalty" should not
. be imposed on them under section 112 and 1.17 of the Customs Act,
1962 for their acts of omission .and commjission as detailed above.
30.
The notice(s) may submit their w itten reply to this Show Cause
Notice to the Commissioner of Customs I&G), New Custom House, Near
IGI Airport, New Delhi within 30 days from the receipt of this Show
Cause Notice. They should also produce at the time of showing cause,
all the evidences upon which they intend! to rely upon in support of their
defense.
In case the notice(s) wants to be heard i.n person, they should
make a request in this regard in their w uen submis~ions. If no specific
mention is made about this in their ritten submission, it shall be
presumed that they do not wish to be he rd in person.

31.

32. If no cause is shown against the a


days from the receipt of this SCN, or i
adjudicating authority as and when the
case will be decided ex-parte on the basi
on record.

15

tion proposed above, within 30


they do not appear before the
case is posted for hearing, the
of facts and evidences available

(' ' /.,f)


ii

33.
I

I!

This Show Cause Notice is issued \\.'tthout prejudice to any other

action that may be taken against the

afo~esaid noticc(s) or any other

person/ party connected with the (~ase under the Customs Act, 1962 or
l
any other law for the time being in force.

34.

~s

The list of relied upon documents

enclosed as Annexure- 'B'

docum~nts.

along with the copies of relied upon

Ii

II

Encl.

1. Annexure-A (Duty Calculation Ch~rt)


2. Annexure 8 - List of relied upon ~ocuments

I
I

I
I

~~~{i.Ju

C~MMISSIONER

Bagd. A/U:

eff '('.- I
il

--

1.

Sh. Prashun Jain, B-5/ 109, Mo.yur Apptts.,


Sector-9, Rohini, New Delhi
!

2.

Sh. Prashant Gupta, B-7 I 16-17, I "1 1Floor

( V.K. GOEL)
OF CUSTOMS

!
i

Import & General

I
I

Sector-11, Rohini, New Delhi

3.

Sh. Biplav Kumar, 'H' Card Holder of CHA M/s Rajinder P. Kapur

4.

M/s Rajinder P. Kapur, CHAR-21,


M.B. Road, New Delhi-44

5.
/.

P~lpahladpur, Near Bari ryiasjid,


i

M/s OM Freight Forwarders Pvt. Ltdl.,847 /2, Main Vasant Kunj


Road, Mata Chowk, Mahipalpur, Ndw Delhi
I
M/s CMC Ltd., New Customs Hous9, New Delhi

~-~-~ _~ rf.a)J'{
t~}

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i

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<..

16

r--- \

?f~-

DUTY CALCULATION CHART IN RIO RAJDHANI CRAFTS


Customs [

)/E No. & Total Gross Description of Brandl No. Of


late
weight of the goods
Pes.
Mark
consignment.
(In Kgs.)

Total Value CTH


Value
per piece (A.V.}
INCLUDING
(Rs.)
1%

BCD@ CVD@
Nil
10%

Cess on
CVD
2%+1%

LANOJNG
COST

20q

4848000

8535220

484800

3700

350

1307950

84713090

130795

3923

998 .

500

503990

84713090

50399

1512

84.713090

13635

409

68385
6.11.10

Micro SD Card
2GB

Mirco 240QO

.do-

RAM 1 GB667
MHz

85

.do-

Kuk ram 1GB


800 MHZ

.dQ..

RAM 1 GB800
MHZ:

so

'

Solar
energy

300

. 450

136350
6796290

"OTAl
--

'"

DUTY

-~

200 ..

191362

"""''""

,--""'-"w''"

15991271 . . . ..

-~

22867517

286

45656078

rOTAl

- ,.. -~ .. ~--- -

3.09.10

157813
3.6.10

14544

-0

...... Jl .....

1599127

"

47974

2286752 68603
GRANOTI

Jote: The value and duty in r/o BIE Nos. 991362 dt. 13.9 .1 0 and 957813 dt. 13.8.1 0 has been calculated on pro-rata basis (he
pecific CTH) on the basis of calculation done in r/o BJE No. 168385 dt. 16.11.10 (seized consignment).

-~--.__

>

~~~-

___ --------~-----~------------------~----..._________ _

---

. -,
... "

-"-~--~-

.... ...
~

'

'

--.

-~---:.----- -~--------------~--.------

.1
I

I 1 . ,).
. ,1..,(

.It'

~,.~

lAst of lUlDs

I
I

, .. !.-'~1. Bill of Entry No. 168385 dt. 16.11.10

Gate Pass No. N 201011180549 (:;


Panchnama dt. 19.11.10 (')
Statement of Sh. Prashun Jain dt. 19.11.1 p (I~
Statement ofSh. Prashun Jain dt. 19.11.10 (to)
. .
Report ofveritication of address ofM/s Rajdhani Craft(i()
Statement of Sh. Kuldeep ofM/sOm Freight Forwarders('~)
A. Statement of Sh. Kala Chand Dhabal dt. 23.11.1 J. o( CHA M/s RP Kapur ( g3-) e
-~ 9. Statement ofSh. RP Kapur dt. 24.11.10, CHA (, t.'-1)

,.. /I 0. Report of verification of address of Sh. ~iplav Kumar ( 1 ).' )


~ l. Statement of Sh. Sanjay Kumar dt. 2.12.1 0 ( >~ ~) e
,-12. Statement ofSh. Mukesh Sharma, Sr. E~gr., CMC dt. 30K)ll/10 ( 4B')
,..l3. Statement of Sh. Kishan Pal dt. 2.12.10~ Transporter (j Bt s-)
__s, 14. Entry List dt. 18.11.1 o of Transporter .

r -15. Book showing accounts of Sh. Sonu Jai~ ( ,S}&)


~ StatementofSh. P~aj Kumar,,Emplotee ofCMC Cl9~) e
. A7. Statement ofSh. Pankaj Kumar, Driver~ 3Bi)e

18. Entry ofPage No. 16 of Transporter's Register

19. Entry ofPage No. 17 of Transporter's Register

~ [ 20. Statement of Sh. Samee( Agarwal,P~ner, ~s Rajdhani Craft dt. 2.12.10


21. Report dt. 18.7.11 of AC. Central Exc1~e, Ja.lpur
.
'-22. Printout of2 BIE taken out from EDI
_,.. 23. CQpy of forged letterhead ofM/s Rajdl1ani Craft.
....-2.
3.
4.
..S.
_.-6.
~.!J.