Professional Documents
Culture Documents
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.
Dated OQ 11.2010
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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
no examination wa
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
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
19(1)(g)
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
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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(ll)l3/71/20~#
ORD~g:lt-;Q_
Dated:
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/NLB/POLICY/2012
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
--
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
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.
Page 4
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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.
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Letter
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Page No/
Annexure
Dated
receipt/
Reference
Comments
depo~it
point No.
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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
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~--
----~----------~---------------~~
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
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
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
Madam,
I urge
who is the
operandi of misusing
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,
_It--
lCD,
Annexure~B,
Annexure~D
_,Q __
Thereafter on 04.07.2012
Why
no
forensic
evidence
has
been
collected of
(Ill)
,,
(IV)
--1 n
__-r-
(V)
contraventions
with
Customs
Authorities?
on19.11.2010 by
the
Commissioner of
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)
of
facts
was
not
placed
before
the
(VIII)
purported
containers
were
landed
by
the
_q, _ _
country?
(X)
of a handwriting- expert
Annexure-!
which
.
. . ......---.
(ii)
of improper and
misleading investigations as
(iv)
\;
(b)
(d)
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)
I
I
(f)
unjustified and uncalled for - Impugned order set aside Regulation 20(2) ibid. fparas 5, 6, 7}
(vi)
(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.
Yo
faithfully.
)
I
'
Encl: As above
.,
...
.r,,r\~
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M/ s Ambika Enterprises .
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DRANCH
'NAMEMOf
ADDRESS
IIIII !111111111
* z8 9 5 7 5 2 6 3
l~ f y
I '
---
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
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\
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
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
a letter
(iv)
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
,.
\;
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
''
.I
C9
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,
'I\,
\
~'---==:::::::;....,
r~!oconduct
Coy~he
v- /
f''"Y
I.
I
PR VEEN GARG
PROP.
M/S AMBlKA ENTERPRISES
.~ .
I'
/''.
,l()
lXDlA POST
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~~
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
~lr-
~~
PRAVEEN GARG
PROP.
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.
...____
.___ l __lf:
(\.o-7~-.,
. . ..
--~-
---------------~
tEEN GARG
PROP.
M/S AMBIKA ENTERPRISES
-st-
'
INIHA POHT
Too<~
Booked at
DWI\~KA
SEC.U
6ooked On
l~IOU201(
OtUvertd 1l
Otii"Vered on
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AMBIKA ENTERPR.lSES
; . ,:.:!r:~~:;,.:;;.e~
,;;., ,custon1
\Is '<celu Lull l3utulia
<ummi:;sioncr
of customs (I&G)
lmpcnt & Genl!ral
'lt'H. 1\cw Delhi
23/7112
:\
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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?~~~~~
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Pralc~'lt'liars ro:.>tt:.H
l.:nd. Copy of lirsl & last pUJ!~ of urder is allachcd.
Copy of PH is alsu allachcd.
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~{(t-;:A
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Jill
AMBIKA ENTERPRISES
---------
--~------------
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,
\:
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.
-Co----,.
~-
1!\.MBIKA ENTERPRISES
---------------R-10/2007. Customs Clearing Agent
E Mail: icdtkd@gmail.com. Tel 26364108, F 26364619
e.
f.
g.
21/5/12.
dates.
II
i.
j.
13/7/12.
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
Yours faithfully
------------------------------~~
6t-
..
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
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
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
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
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be c rroborated by
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.:---~
~~--./
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g1ven delivt-'ry mstrucuons to the transporter engaged by our office, when the goods were tinally given
out ol ri1MRC
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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
Your~
j However, I
s9 that I may
a copy
you.
farthlully.
-63-
A Y\n+~'l( (~~
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A.MBIKA ENTERPRISES
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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.
syst~
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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.
'
/.
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
\:
~~~~
Name and Designation
'
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Vlll/SliB/CLIS/I&G.'I28/2010 -~/)~ .. -~
-: .. {''',.- .\Y/
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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
,.
I:
I
'
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
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endallll.tl
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ltcenc.t: b\'.
11\dulglll~.!_
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ll\: chose Mr Bip\:w Kumar who works rm Mls RaiinderP Kapu1. CH.A
Yours faithful\)'.
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:<lflCia/1s1s 111 ldentd1catiOII of Handwnttng S1gnatures Typewntmg Fmgerpnnts. Inks. Stamps, Grapholuyy
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.,
Nci+7476W/ 1 ~~57
Suit
NoNIL
2 1 -b9t7rf20 12
17/07/2012
Date of Photos & Examination
EXAIVUNED
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AND
2.
1 hmu= hPPn
~skecl
to mve
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After
due
examination
and
comparison.
my
detailed
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Figure '9' - Figure '9' is made with a curved start, oval shaped
bulb, curved connecting stroke at top and a slanting staff stroke.
II\
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
which has a hooked shape, soft turn in the middle and a sharp turn at
the lower body.
D.
figure writings.
OPINlON
I:
I'
S.P SINGH,
DELI-II
DATED: 22/05/2,012
M.A. LL.M.
DIPLOMA A.I.A.Sc.(USA),
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ORIGINAlJOUPLICATE
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:
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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SUPIUNTENUENT
n:s f(}MS
~ ('FKT~wITIJ;lr~"ltnn.l
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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
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
Cop) to
The Oy Cornmt..oonet Cu1100111 & Cenual EXCIM, NoKia
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~GENBANO'
INVOICE
Globr1llogic: lndiil Pvt. Ltd.,
Date:
Noda 201301
u.P .. India
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- ~tJ!~.lJij~fa<>- J!.~-w~loo-~
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19710.00
2483.00
2483.00
1978.00
:Z549.00
SO!JB.OO
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2
2
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.1285.00
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1000:
1000;
2
2
100
2 I
10
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Nroll Puc f:.onllod ~~~ "''' Ql ll"'v~&~. llae\ and dullotl jlnc:l Wllhholdlnll
IH~IOL
Taa.ll lftYI
MlMil TO TH! HONilKONti 1\NI) ~HANGt\AI IAN KING COI\,OAATION lTO, U~ IIAANCH
f'c~
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FOR_9,BAND~NC,
.
379.00
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.,(.
~Name: Ellshas~..-tt
Designation: Procurement Coordinator
1000.00!
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1000.00 i
1516.00
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4999.00
39992.00
9590.80
621.20
19181.60 l
6212 00 i
41.40
llt4.oo
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DOUAIIS [ICiHIIIlllmiH'S !WI mY fOIJA lH!)USANO TWO IIUNOREO TWNIY ANOCENI~ IORIY ONL~
10.00
50.00
VAYMtHT llRt.l~. 100>, IT WitHIN ~OAVS fii()M 1tll Ollr 0~ ARRIVAl Of GOODS 411oi(W Ot\111
3956.00 ,~
101
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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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B L Jhillmbcr
Item No.
Cont;incr number No.
<~>nfirm
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owne~hc
Wo
that we arc the con:'gnce's and)!he
cmgo stul10d
the above-mentioned
containers nnd which have arr ed per ~el ~------ ----------------.. ------------~ -------------------Under
iii< tory
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
I,,a
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Authorised Signatory
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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.
~ /(~/
~it
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--~
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,
..'
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
01.03.2012
-82--
to
summons
and
thereafter
provided
following
Thereafter on 04.07.2012
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
contraventions
with
Customs
Authorities?
on19.11.2010 by
the
Commissioner . of
was
Prashun
Jain
not
clearing
the
forged
service~
who was
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.
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
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
and
consignm~nt
at
Thanking you,
Encl: As above
:~~;{~~~,...~~~;.:;,
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12
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\- -
Appendix
Annexure
Detail
No
----------
13
To
Dated:
~-~~0
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:,
----------
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To
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D~~ 5/09/20 12
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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
2.0
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
------------
--~~----------------------------------~
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
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--
(AAHPD8594MCH001)
M/s P P Datta
(AAHI,D8594MCH001)
--(AAHPD8S94MCH001)
(AAHPD8S94MCH001)
AAAFJ1721HCH058
AABCS7195NCH00l
AABCS7195NCHOOI
AAAFJ 1721 HCH058
AAAFJ 1721 HCH058
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GDtietnr.
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
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
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?
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
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
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.
' .jv~
~0:.
Prav
n Garg
f Nn VIII/SIIDICUS/I&G/128/2010 ~ 1 ll,) /)
')~,-'4\.)Y
Dat;ed 01).12l0Ht
,_. . )
To
'\
. .
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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
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
---'.
~~~
"I. I '
.. ~
. ' ''
', :.
To
The Deputy Commissioner (SJJB)
ICDTKD;
N Delhi
,,
. ,.
0~~5/09/2012
~~~
'
'
:;:~~I
,;;::;,,./
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
2.0
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
Importer
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
--
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
&
Full
name
of
Praveen Garg
the
appellant
2.
Address
A 2383,
2nd
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
7 149276 29-0ct-10
90,401
503028711
RG H lncorp.
8 977720 31-Aug-10
9 124370 11-0ct~10
117444
76109
Metaphor Export
Rajdhani Crafts
Rajdhani Crafts
Delhi tech
---
Particulars
of the
1. Please
confirm
whether
"Re-Warehousing
Information
Required
under RTI
(subject
clearance of
matter Of
the
information
Cus
(~opy
clause
of
fulfilled.
~port
shipment in accordance
Circular No 14/98-
NIL
import
duty
or other
benefit
is
',
/22816 dt 14/9/12.
n~er
B/E
168385 dt
is 1taken against
&
ca~tioned
Bill of
the :[remittance
in
the customs
table
is
submi~ted
actually
nominated CHA of
importer
qr
by
the
their fair
happened
in
SCN C.No.
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)
&
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
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
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
AHFPK3909ECH001
Rajinder P Kapoor
Info needed in Rn
142999
25-0ct-10
0- EOU
503011258
Metaphor Export
AHFPK3909ECH001
Rajinder P Kapoor
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
991362
13-Sep-10
0- EOU
1398009563
Rajdhani
AHFPK3909ECH001
Rajinder P Kapoor
103927
22-Sep-10
61443
100000011
Delhi tech
AHFPK3909ECH001
Rajinder P Kapoor
149276
977720
29-0ct-10
31-Aug-10
90,401
117444
503028711
2901000134
R G H lncorp.
S Dayal & Sons
AABFS7485ACH001
AMEPS4194BCH001
R G H Jncorp.
AABFS7485ACH001
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)
1. Appellant
Praveen Garg
2.
Address
Faridabad 121010
3.
Subject
(Document
in
question)
4.
Particulars
of the
1. What
is
current
the
status
of
investigation?
Information
Required
under RTI
(subject
B/E
matter Of
no
856627
dt
14/12/09
of M/s
Global
the
information
3. On
which
date
Importer
M/s
Global
Logic
no
856627
dt
14/12/09
of M/s
Global
b. Statement
& hand
English
alphabets,
numerals,
and
writing
sample
English
some
&
of
roman
words
like
c. Copy
of
summon
along
with
proof
of
copy
of SCN
under
/128Pt
in
C.No.
September
(I&G- Air
VIII/SIIB
2012
in
No
11/9/12
with
and
the
leads
given
representations
in my
made
in
out
in
my
representation
to
taking
only
exculpatory
evidence
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
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
non
compliance
warehousing
Board
of
condition
certificate
circular
no.
as
14/98-
of
prescribed
Cus.
Rein
Dated
said b/e?
5.
The
period
to
which
the
info.
2009-2013
belong
6.
Detail
of
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:
\~. .
File
)
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x Go glc
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
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:
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 &
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
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 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.
'
, f
I \ ' I '
'
' I
'
'
'
' ,
I I : I
~ I
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
Dec 2009
VIII/ICD/6/TKD/SIIB/GAG/108/11
M/s Rajdhani
Nov 2010
Crafts
Mr Prashun Jain had admitted following facts in his statement tendered u/s 108 in above 2 cases:
No
--
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
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.
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
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
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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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
--(J--9
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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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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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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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Ans
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[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.
\Shri Vinay
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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.
.
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[Type text]
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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.
d.
e.
Many other B/E in which smuggling is done is ignored as evident from point 4.
2.
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.
--\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
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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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,
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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~~-
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
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
II',
. 1~ \,)r I.
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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
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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.
,
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.
(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
1.1.1~,
tie
Gupta.
957813
13.08.10
991362
12.09.10
168385
...
- - -16.11.10
-
..
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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
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
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by Sh. Uiplav Kumar; that Mjs RajdhaLi Crafts was situated in Jaipur
and not Chandigarh a~ stated in his earlfcr statement.
---\ \ } .....~~--
('l :'\)
l)
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-')
.+-----
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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
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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.
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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.
!
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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
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(1v)
26.
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.
15
33.
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person/ party connected with the (~ase under the Customs Act, 1962 or
l
any other law for the time being in force.
34.
~s
docum~nts.
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Encl.
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~~~{i.Ju
C~MMISSIONER
Bagd. A/U:
eff '('.- I
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--
1.
2.
( V.K. GOEL)
OF CUSTOMS
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3.
Sh. Biplav Kumar, 'H' Card Holder of CHA M/s Rajinder P. Kapur
4.
5.
/.
~-~-~ _~ rf.a)J'{
t~}
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16
r--- \
?f~-
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-
.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).
-~--.__
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