Date 16/11/13

To,
The Commissioner of Custo,ms,
lCD, TKO, New Delhi 110020
Respected Sir,
Sub

:- Case initiated against M/S Ambika Enterprise, CHA in respect of

Bill of Entry No. 856627 dated 14.12.2009. C No VIII/ICD/6/TKD/SIIB/6AG/108/11

(Importer- Global logic India Pvt ltd-EOU).
The above mentioned case is under investigation by SIIB officers of lCD, TKO in respect of
alleged import done in the name of M/s Global Logic India (P) Ltd (100 % E.O.U) vide
abovementioned BOE.
It is submitted that I was having CHA License since 2007. After investigation started in respect
of abovementioned Bill of Entry, my CHA License was suspended by the issuing authority vide
Order No. 3/NLB/policy/2012 in July 2012 under Regulation 20(2). Same is still under
suspension.
It is submitted that during investigation, I submitted detailed facts to the investigating officers
with supporting evidences but the same have been ignored apparently to favor main culprit
Shri Prashun (Main conspirator) and Shri Prashant. I think until some vital facts are brought to
your Good self's kind notice, the continuing investigation will not be free and fair. For this very
reason and to assist in bringing out the truth, I am submitting following new facts before your
Goodself.
1. In the instant investigation, the role of Shri Prashun (also known as "SONU") needed to be
examined (Page 6). His role can be traced from call records of 8 Mobile Phones as available in
the case file of I&G {Air Cargo Unit) New Delhi pertaining to CN VIII/SIIB/CUS/I&G/128/2010.
Summary of mobile is annexed at page 7-7. The said CDR (Call Data Record of 25,000 calls
approx) of 7 mobiles (annexed at page 32 onwards) have been obtained by me from the case
file of Customs Air Cargo through numerous RTI submitted during last two years (RTI
correspondence Is annexed at page 8-12 ) which clearly reveals deep involvement of Main
Conspirator(Shri Prashun ), Importer (Shri Prashant) and shipper/ Indentor during the material
time (i.e, the time just before or after the clearance of the consignment under subject bill entry
dt 14/12/09). Though the call records were available with the investigating officers of Air Cargo
since starting of their investigation wrt I&G case but the same have not been made RUD of
their SCN (I&G) dated 17.11.2011 (Annexure 13-21) for the reasons best known to SIIB (Air

1 d3l~

clearly explain the role of Shri Prashun

Cargo) only. However, the said call

it is evident that they are the

in the instant case also. From the call

who were mastermind in the Air

case

& his

well as in the instant case in lCD, in which I arn

now being also entangled. The said call records clearly show that Shri Prashun
coordinating with me ( CHA M/s Ambika Enterprises), Shipping line, actual Importer (Prashantt
indentor, transporters of lCD,

shipper (through international SMS} &

responsible for escorting the container from lCD to

final destination. Date Chart & detail

calls wrt subject consignment of lCD pertaining to the period of Dec 2009, is annexed at
22~24.

This record of 25,000 calls is most important piece of evidence and having legal value

under evidence act 1872.

2. By mobile tower examination of CDR of impugned mobiles which is still possible, it could
established that Prashun & his

were present at relevant time at the places relevant

to the subject b/e and coordinating the customs clearance with third parties including me.
3. It is submitted that Shri Prashun

& his

were using Mobile Phone connections

procured by way of impersonation to conceal their activities since Nov 2009 under well though
No. 15 and 16 of departmental note

strategy. This fact is established from the

(Procured through RTI & Annexure

of Air Cargo in which officers had concluded

Prashun & importer (Prashant) are the actual user of impugned mobiles. This modus
also corroborates with the intention of Prashun

as confessed by him in his voluntarily

statement of I&G dated Nov 2010. As mentioned:

. I (Prashun) never wanted to endanger my CHA license by indulging myself in mis~
declaration of goods and for this reason I used others to submit Bills of Entry ....... .
4. Following facts also brought to your notice:
a. I have no relation with the importer of the subject B/E 11 Giobal Logic India Pvt Ltd" what so
ever. Before getting my own CHA I was using the authority of CHA V.K. for

on

monthly payment basis as per trade practice. During this period I was serving to my own
customer from my own office through my own staff. I used to report Mr V K

submit

documents/ payment only as and when asked by him. Even till today, CHA M/s V K is
involved in subletting of CHA license/ authority and all existing H/ G card holders

CHA

v.

K. in lCD are using CHA License authority of M/s V K Jain. This fact is well known in

& to trade also. I have neither heard the name said importer M/s Global Logic India nor
handled any documents from them before 14/12/09.
b. On the contrary Prashun (@SONU) had acknowledged u/s 108 that he was

with

the importer Global Logic and he was not only unofficially helping the importer during
2010 but also receiving statutory documents wrt EOU import from them. It includes period

of lCD offence also i.e. Dec 2009. He was aware of all the relevant information
importer which is a pre requisite for doing fraud in the name of importer like the frequency
of import at lCD, official bank detail of importer, commodity of import, supplier's name
format of statutory papers etc.
c.

In Nov 2010 statement of air cargo case Prashun had acknowledge his association with
alleged indentor/ importer

2009~10

(which includes the period of lCD offence}.

believe all these facts will corroborates with the finding of lCD case.
5. The bias investigation by investigating
The instant case was detected in March

is apparent from various acts & commissions.

but I was summoned in March

and my

License was suspended in July 2012 under Regulation 20(2} of CHALR 2004 by invoking
provision of emergency suspension instead of regular suspension. It was well known to
investigating officers initiating proceeding for suspension of my License that the
Guidelines requires that within thirty days from the date of detection of offence, a report is to
be submitted to the Commissioner (I&G) for suspension. Whereas, in my case, there
no adherence of time. Even though I have unnecessarily been forced to cause hardship and to
live in misery since July 2012 in spite of absolute clean

record of ten years. The undue

favor is also evident from the fact that the date of detection of case has been

in

suspension order and not even disclosed to me even after submission of RTI dt 11/9/13 (Appeal
in pending).
6. It is also relevant to mention that Shri Prashun, in course of investigation in lCD, TKO case, in his
statement dated 29/05/2012 submitted before the investigating officers that he is called
11

SONU" only by his close relatives and the same is not known to the public in generaL This

completely contrary to the fact. Contradiction in statement of Shri Prashun is evident from
relevant pages of I&G SCN annexed at

no 16~16 which dearly shows that he was more

popular as "SONU" rather than Prashun in the public life since starting of career. This is
to dilute the evidence available in the form of my "Office Log Book" bearing entry of his nick
name SONU since Dec 09 which clearly shows that the documents related to the subject Bill
Entry also have been recorded as received from one Shri SONU and this 'SONU' is none
than Shri Prashun . It should also be noted that as per trade practice original documents
always hand delivered and same happened in the subject case in which Prashun himself
delivered the documents in my office. Same could be corroborated with help of mobile
during the material time as available in Call Data Record. For this reason we were not in
position to provide record of correspondence in lieu of same after the lapse of two

to

investigative officers who compelled me to answer the question in yes or no when he

specific questions wrt evidence of correspondence of subject shipment. The same answer was
exaggerated out of proportion in front of seniors by

1/0.

7. It is also submitted that I was called telephonically on

by Superintendent SIIB, lCD,

TKD, to appear on 26/02/2013 for discussion only. When l arrived there, I was compelled to
give statement U/s 108 without giving any summons to me in this regard. At that time my
handwriting sample was also taken but the result of that sample

yet not

communicated to me even after lapse of 9 months. To know the status a RTI is also submitted.
However, the fact that documents in respect of impugned Bill of Entry was hand delivered to
me by Shri Prashun , is substantiated by the forensic expert's report which shows that writing
on the impugned documents matches with Shrf Prashun 's hand~writing. I am

apprehensive

that sample of my handwriting may fall in wrong hand to create false evidence against me as I
have not been provided any token of acknowledgment in lieu of statement/ handwriting
sample. As of now there is no provision of even attendance

in the SIIB to mark the

presence of witness registered.

8. It is flJrther submitted that Shri Prashun himself is a CHA operating at Air Cargo New Delhi
2006. But intentionally he neither used his CHA license, nor used his official mobile numbers
communicate with third parties like shipping

I transporter etc to clear alleged

imported

at Air Cargo to conceal his identity under well designed strategy with precision. Same
done at lCD. On being successful in lCD,

had

kept on repeating same modus operandi till

time he finally caught by SIIB (I&G). As evident from annexure page 32~33.
9. From the record of RTI it is also evident that Prashun had incurred loss to exchequer and to
trade in between the period starting from the date of activation of alleged 8 mobile phones
2009 till the time of "switching off" all the phones simultaneously on the date of arrest
Prashun i.e. 19/11/2010. During this period he had done fraud on other b/e

which

under the debris. These suspicious B/E still needs to be investigated as annexed at page No
28~30 In the interest of revenue. This information is readily available in record of appointed

transporter of Prashun in air cargo.

10. It is pertinent to mention that in the SCN dated 17.11.2011 issued from Air

Unit, the duty

was demanded from the fraudster i.e. Shri Prashun and Shri Prashant not to the CHA,
in the Instant case (where same people adopted same modus operandi as in Air
alleged importer are not subjected to such examination/investigation even. Instead, the whole
Investigation appears to be centralized around me(CHA) without any reason since 2011.
11. The impugned Procurement certificate of subject B/E was issued in favor of Air Cargo as evident
from my CHA suspension order of I&G but strangely same was accepted at lCD by
competent officer & successively no other officer had pointed out the anomaly
subsequent stages of appraising/examination/clearance of subject B/e in Dec 2009.

of offence was also possible within 90 days of clearance of consignment if stringent procedure
of Circular No. 14/98Cus dt 10/3/98 or other public notices followed wrt import of
consignment.
12. I am having threat of life also from Prashun & others

of bringing inculpatory evidences

against them on record through RTI/representations which they managed to

avoided or

ignored from becoming evidence/ RUD in both of the cases of lCD and l&G Commissionerate. I
am not scared of investigation but scared of biased investigation and also have apprehension
that false evidence may

planted against us in sheer desperation.

PRAYER
. In view of above/ your Goodself it is requested to look into the matter personally and to

to

the bottom of facts to reveal the misdeeds of real culprits in the light of evidences available in
the case of Air Cargo. Same is accessible to public under RTI

I am ready to extend all

assistance in the investigation of the case.

14. You are also requested to effect necessary changes in the EDI as suggested in ANNEXURE
to protect the fraud by using TECHNOLOGY as tool in the overall interest of trade.

Thanks
Yours sincerely
Praveen Garg
(C/o M/s Ambika Enterprises)
1
R/o A 2383, 2' d Floor,
Greenfield Colony, Faridabad 121010
Attached
Annexure from page 31.
COR (Call Data Record from page 32

OF THE COMMISSlONER
CUSTOM

r No.

Actr.a on tho
Commi:ssiontrato. New Delbl
1613&~ ~ted 16.J t:ZOl() outaldt
HUl.2.0Ht

Tho aid bm
entry wu
throup 1\hU~ 1nd no cuminltion wa1
prcscribDd for this :sbipmont whicb wu dtdartd u bivins
spares. On
iJ:Jtcrceptio~ a penon who inuody:ced himtelf u Pruhun Jain. Propreitor ofMJ$ Pruhun
1aint CtiA lllvtna reslstra1ion Nci;
and F
No~ HS8106 blfbrnled u.t he ctwed
the sWtl $bipmcnl &mda- MAW8 5899321$485 in the name Mit bjdhllti O.lftt_ 1
l~ EOU. located tt ~Ch&tra
to JP65~ DNr 6 KM
Cholriu ViU*
RtUaltban thmuati Mlsllajlldcr.P,Kapur. hlvina CHA
by
Biplav

or

Kumar
&patt~~

The shipmcm which wu dcdart!d u hiving

on examination

111& presence of indcpmde~nt wittu,uos, 1 'WU found to 1nniln Mitro

(24000 p**s), RAM l

~s) tot&lly valued at

MHz

bdietthil'lli~

pieces), RAM or 1 GD 800 Mlh

11id goods we" :nized on 1 r~~;IOlllblo
1961.

statement of Shri
vis 108 oftbc. Customs
on 19.1 LlOIO whnn bD
that wu aware that tho Bin otEntr, wu
fiJod in tht n&m't of a company
was not the 1ttual importer and which V;U entitled
for Green Channel
so
sood1 m not opened c:umination and tlwi.
lho bill of tntry was forgtd; that ho wu also awa~ that the soods in the thipm~t were
not thoMi u clued in the ~ but were momory card
, tbat ht admitted to
Hdvc folt1 IM'tho~tntidtis~dperancU iiaoptld by'bbd and his lccomplieet in the evMICm
of
duty by way
misdeelari~ the good.& and also by way of fo11ins v.~~trlnn'li:
do<.:um~nls
1

payment

~~----~---

&nd

ro

fal'c
duty*

to

bo wu a P

action.

auahorillta, 'o

holder and never

'

Finding in the matter of- Air Cargo 1 SCN no VIII/5118/I&G/128/10

Period- Nov 2010
Name of the case-

S.No

Rau1hani

number

Crafts (EOU

Role in the offence

used in the fraud

a

lrn,nnrr&r

bv (for offence)
ACTUAl USER NAME

9278869528
9278820327 INDENTOR
HElPER

Prashun

Prashant

Prashant

925021532112009

Gautam

Call Data Record

Date of
activation

Page No

End

Nov-09

366

39995

353-354

Feb-09

325-324

Jul-09

Devi

Nov-10

2010

253

Date 29/10/
'1'0

Shri Rakesh Gupta

c . p . I. 0

c.

(I &G)

New Customs Hou!lle, Nliilar I.G.I.

New D~lhi-110~37.
Sub: C No VIII/CPIO/RTI/I

Dear Sir
This is to bring in your notice that under above case number
received following documents
serial number.

~or

of which wer not

any

to

this reason I felt it

have
in your

kind notice that:

89 pages (serial numbcrtid) as

out in SIIB

CDR (from date of activation till Nov 2010)

mobile number mentioned under

dt 24/10/13.

and. CAi' of

"E" of SIIB letter with remarks

"Copy of information received from mobile oompanicts of all mobile

enoloslid''.

'l'hi~J

9278869528,

record

i~~S

of 324 paqea

9278820327,

9911633641,

9716056901,

9911411804, 9582749406, 9811364899, 9312437916 (Nov 2010 only)

your

This is

Wi

~egar:s. /

Pra

~~
en Garg

A 2383,

2nd

lfloo.J:'

Greenfield Colony
Faridabad 121010

Attached- Copy of CPIO

VIII

(SIIB)/aus/I&G/128/2010/pt

26570/24-10-13

OFFICE OF THE COMMISSIONER CUSTOMS {IMPORT & GENERAL): NEW

CUSTOM HOUSE: NEAR I.G.I. AIRPORT: NEW DELHI

110037

In
Which

cover

Yours faithfully

OFFICE OF THE COMMISSIONER OF CUSTOMS{I&G)

(Special Investigation & Intelligence Branch)
New Custom House, Near IGI Airport
New Delhi

Vlll(SJ

I 0/pt.

110037

To,

New

Delhi.

Subject: RTI application of

C.No.VIII CPIO/RTI/l&G/11
14091

In

to the RT! application

with
is

Query

No.
4

D
E

F
G

1:

I to

and Mobile

03.06.201

a point
under:~

113/10/13
From
l>ravct111 Garg

A 23l33, 2nd Floor

GNenflcld Golony,
litlridabad l~lQ1 Q
To

The Commissioner of Customs (I&G)

New Customs House,
Neur IGI Airport &Air Cargo Complox,
New Delhi U0037

Subject: SecurityI Preservation of relevant documents resumed/

gath<~red during lnvestlgatlon pertaining to C.No. Vlll/ SUB/ CUS/ l&G/
120/2010, B/E 168365 dt 16/11/10 ofM/s Rajdhanl Crufts (BOU)
Respected Madam,
This is to bring in your kind notice that above is the mat~~r oi' i1npt.:rsonatlon
and forgery where three persons impersonated us Importer (EOU) & CHA had
Incurred loss to exchequer. In this process they made life ot' innocent CHA,
Department Officers and Importers miserable as burden to pmve innocence Is
primmily on the CHA and Importer whose name Is used in the Bill of entry.
Moreover it is also self evident from the statement of main uccused tendtned
u/s 108 of Customs Act 1962 & Moblle Call Record of eight mobUes (500
pages approx) obtained during investigation/ that these persons were
involved In Illegal activity for more than one year during the period 2009
2010. Therefore more such cases can be unearthed in light of these records.
These impersonators used mobil~ SlM number obtained through fa.k:e
documents to hide their Identity and thetr fraudulent nctivtt!es and befooling
the department.

These people had already destroyed every piece of evidence pertaining to the
custorns clearance of three Bill of Entries as evident in the .No, VlJI/ Sllll/
CUS/l&G/120/2010 of M/s Rajdhani Crafts (HOU).

Considering above
you are
to put following master
documents r~sumedfobtalued through various agem:ies/ compantes/
lndlvlduals/ Mobile operators/ Transtlort:er of captioned case in proper
lock and key and malte a copy available for routine work. These master
documents consisting of almost 1.000 pages are having easy access as of
now
1.

"Call Data Record'' of eight mobile phones for' the period 2009 2010
This Is tht! only pit~cc of Inculpatory evidence against the real culprit and
of his misdeed which he did ftH' more than one
with his
associates against the government I citizens by way ofimpersonatlon.

2.

Other documents lilte DeJmrtmental Note Sheet, RUDs, Register and

bill book of transporter etc,

In COALGATE case, AADARSH SOCITY (Mumbai) case ;md even in captioned

case destruction of evidence had taken place which incurred ln1ge loss to
exchequer and created hurdle in fair and further investigation in related
matters.

In past, same persons had done cheating with me also by way of

impersonation and fraudulent activity because of which my CHA license is
suspended. Only above mobile call record can help me to prove my innocence
and exchequer in recovery of government levy. It is also requested that above
mentioned document may also be forwarded to ICD, TKD for further
investigation relating to my C. No. VIII/ ICD/6/ TKD/ SIIB/6AG
/1 08/U/2t4Bl dt 5/7ft2.

~nks

y~~
Pra

e~n

Garg

Attached! Evidence of Impersonation

Vlll/SUB/CUS/I&G/128/2010

In

air

cargo

case

no

'

(ll~l'flCk: OF IHE CQMMISSIONER 0~' GUS1~0J\'1S (IMQRT & GEN,KI~~l

NI~W CUSTOM. HQUSE~ NI~W :QEl,HI -JlU0~7

Dated

L
M/s Prashun Jain, B~5/109, Mayur Apartinents, Plot No.
Sect.or-9, Rohini,
New Delhi~ll0085 (hereinafter called the CI1A) is holding CHA license no. R~
91/2006(PAN No.AAGPJ0031L) valid upt<> 31.1
1 issued uuder Regulation 9 (1) of
the Custom House Agents Licensing Regulations; 2004 (hereinafter called the CHALR
2004) by the Comroission.er of Customs (I&G), Nerv Customs Hou.<;e, New Delhi.
2.
On the basis of specif1c intelligence, thd, officers of Special Investigation
Intelligence Branch (SUB) of Import & General dommissionerate? New Custom House,
New Delhi, intercepted an import consignment \under Bill of Entry No, 168385 dt
16.11.2010 arrived vide MAWB No:- 5899321548l5,
weighing 85 Kgs (one packet) filed
. I
by M/s Rajinder P. Kapur, CHA ir1 the nm11e MVs Rajdhani Crafts Khasra No 1955 to
1965 near 6 Km Stone Chomu Villase Jaitpura, Jdipur, m1 100% EOU. 111e goods were
declared as "Heald Frame" (SIP of weaving t11achine) having value of Rs. 5,66,862/~
attracting NIL Customs du~~vailin& benefit l'fotification no 52/ 2003 for BCD m1d
02/2008 S No 62 for CV~~os. During the cqurse of inquiry a person, narnely Shri
Prashun Jain came forw~taithe gate pass no. iN 2010) 1180549 of the consignment
before the officers at the exit side of clearance \gate of examination hall No. 3 m1d
introduce himself as Proprietor of Is. Prashun Jam. CHA Reg1strat1ot1 No. R~~>l/2006
m1d holder of ' 1:;-" Card No. 162/06. He infonnqd that the subject consignment was
cleared by one Shri Biplav
s. Rajender P. Kapur> CHA, Registration No. R~
023/06 having mobile no. 999
and that
has left the cargo complex after
handing over the copy of said 1ate ass to him for transportation of the subject shipment
to the destination. Then the Customs Officers in the resence of two indo endent
witnesses and a representative ofM/s CELEB! (~todim1) m1d Shri Prashun Jain, shifted
the shipment to examination hall no. 3 m1d h1quired;about the contents of the sltipment to
which Shri Prashun Jain replied that the shipment ~onsisted of Micro SD memory cards
of 2 OB capacity. There after the oft1cers
100% examination of the goods. as tl
result of which, the officers found Micro
Cards of 2 GBt and RAM of 1
of
different speeds. The details of goods found were listed in Annexure to the Panchna.ma
dated 18/19 November,2011. Since the goods were found mis~declarcd, therefore the
same were seized under section 11 0 of the Customs Act' 1962(bereilmfter referred as
62) on reasonable belief that the goods were liable to confiscation. The details of the
proceedings were recorded in a Pauchnwnlt dated 18/19 November'20 11 drawn on the
spot. The total value of the
goods was
at Rs 67,29,000/-. The

he

\'\1\'tt'

then handed

ovt~r

to M/s CEI

the

custody under a superdginama

19 I LWIO.

C)fticcrs enquired about the above shipmt\nt he presented himself before the
outside the clearance

of examination hallno.3 and on their enquiry about the

covered under MAWB No

15485 and HA WB No. 190954 and B/E
168385 dt. 16AJO deposed that the
shipmt~~1t was
by Sh. Biplav Kumar,
works for M/s. Rajindcr P. Kapur having
No. R~023/98; that he did not possess
BIE file and other documents related to the shiphumt; that Sh. Biplav Kumar had left
t~~1rgo complex after clearance of the shipment and handed over the copy of the
to him for transportation of the shipment to its destination; that he submitted the
O<,py of the gate pass to the Custom officers under his dated signatures; that the shipment
c{,nsisted of Micro SD Cards of 2 GB; that he did not possess the hard copies of
Invoice, packing list etc. and Shri Biplav kumar: can explain about the papers; that
thereafter the officers shifted the goods to Exam liall No. 3 and exan:lined the goods in
the presence of witnesses, himself, Sh. N.K Gmdh~ md Sh. Manish Sharma of CELEB I
as a result of which Micro SD cards of 2 GB and l~M of 1 GB as detailed in Annexure
to the Panchnama were found,t,that Bill of Entry N~. 168385 dt 16.1 LlO was filed in the
name of Rajdhani Craft, Chandigarh by M/s Rajin~er P Kapur CHA and items declared
were spare parts of Mac~t that M/s Rajdl~i Craft is a 100% EOU situated in
Chandigarh; that nll the inf0m1ation about M/s ~dhani Craft can be given by Shri
Biplav Kumw: as he has aaaagod the importer an# IEC number; that the goods do not
belong to M/s Rajdhani Crafts: that he and Sh. Bi~lav Kumar had an agreement between
them according to which ho (Prashw1 Jain) was /to provide parties who will provide
financial assistance and procurement of imported Igoods w1d Sh. Biplav Kumar was to
arrange clearance of the goods through such an im)i>orter/IEC holder whose BE marked
for inspection in the system; that being a F card hqlder, he never wanted to endanger his
license by indulging in such misdeclaration of go~ds and that is why, he chose Sh Biplav
Kumar who works for M/s Ra' ender P
ur as lle also needed mone ; that Sh. Bi lav
Kumar has only Entry pass which is issued by
EBI; that Sh. Prikshit Sharma and Sh.
Manoj Srivastava manged the finance and procurement for the shipment in China atld
Sh. Ra'a takes the deliver in Nehru Place that ihe was aware that Micro SD Cards
RAM etc. were imported in the guise of other ite1~ by using the name and IEC of 100%
EOU; that he had all the information about tile shipment; that he knew that mis~
declaration of the description atld quantity of got)ds was an offence1 that he adlnits that
he has cornmitted a blunder by misdeelaring the de!scription and quantity of the goods and
also using the name & IEC of I 00% EOU unit' M)s Rajdhani Craft to evade the Customs
duty; thai he did not kltow the exact address of . Bi lav Kumar but he knew that he
stays in Palwn ( Del i); that they (he & B
e cleared three sbipn1ellts of
Micro SD Cards and RAM in the name ofM/s
dhani Crafts that com Jete address of
.M/s Rajdbani Crafts was not knoWll to him and tq his kx1owledge the importer was based
1
in Chandigarh,
I

Further stuterwmt of Shri Prashun

was aguin recorded on 19.1 .2010 w1der
:'il't'tion 108 of the CA, 1962, wherein he intcralia, '(Oluntary stated that he knew
well
lbe Customs Rules & procedures regarding importation of goods in cargo; tlutt whenever
n customer/Importer comes tor taking
of CHA, he tirst checks the genuineness of
t1w importer by checking his IEC (Import export c9de) code; then he verifies whether the
import documents are in order or not and then he ~1les these papers in Customs for duty
assessment; that after assessment of duty, he pays the duty provided by the importer in
the bank and then goods arc examined in the i~nport shed in his presence~ that the
('nnsignments of AWB/HAWB No. 58993215485 I 190954 of B/E No. 168385 dt
I().] 1.10 were declared as Machine
th~t this consignment wa.<; filed by Sh.
Biplav Kumar; t\lat he knew Sh Biplav Kumar wl,o works for M/s Rajmder Jl
the last 4~5 mor+ths that he met him at car '0 office; that Sh Bi lav Kwnar
him in this business of importing the goods in such a way; that the goods were declared
as machine spares in custom papers/docrnnents w~ereas the same wete Micro SO Cards
of2 GB and RAMS; that these goods were imported from Hong Kong China in the naune
of M/s Rajdhani Crafts; On bein asked about th<1
rter of the said
ds, he stated
that these good~ were unported by
upta. avmg o ce at 0
ore
1
House, Nehru Plflce, New Delhi, who was dealing in computer parts at Nehru Place; that
he did not know the exact address ofSh. Praslumt <1J:upta, but he remembered that he lives
in Sector~ 11, Rohini, New D
that he knew: Sh. Prashant Gu ta for the last
months; that he ~<new Sh. Prashant Gupta who was introduced by Sh.
s ut Sharma
and Manoj Srivastava; that Sh. Prash.ant Gupta wa~ to pay him a handsome amow1t after
clearance; that h~' was to get Rs. 85,000/~ for thislconsignment;
that Sh. Prashant Gupta
I
used to a the amount to him near his residence '
ewhere near
Sweets
in sector-11, Rohini; that his mobile no
64
at
1t
Gupta used to cQntact him on these Mobile nos 'r c earance o such consigrunent; that
earlier also they; cleared .two to three consignments of Sh. Prashant Gupta; where such
types of Rams , Cards were imported; that he usep to pay extra commission/ arnoWlt to
get it cleared by declaring it as some other produft; that he very well knew that his act
had led to loss Qf Govt. revenue that he is ver $on for tllis act and rornised 110t to
repeat such type of act; that delivery order was collected and further processed by Sh.
Biplav Kumar; 1jhat M/:s Rajdhani Crafts was sit~ated in Jaipur ar1d not Chandigarh as
stated in his earlier statement.

5.
Statement of Shri Rajinder P Kapur, Proprietor of CHA~M/s Rajinder P. Kapur
was recorded on 24.11.2010 under Section 108 of the Customs Act, 1962, wherein
inter~alla stated that Sh l3iplav Kumar is
car4 holder of the company for the last 3
years o~ a ~ ~f Rs. 5000/month; that his H catxi w~ valid up to 2008; that he
asked h1m to ge~ 1t renewed. from Customs but he!did not get tt renewed; that he should
not have asked him to do company work; that it w~s his responsibility to give him proper
card for work; tl}at he was not aware who tiled B4E No. 168385 dt 16.11.10. He further
stated that he was knowing the finn M/s Rajdharti' Crail lhi'OUih a freight forwarder Mls
Exim Services qut he doesn't know Prashant Gypta; On being shown a letter dated:
20.10.10 on lettc;rhead of Rajinder P Kapur addre$sed to the Security Manaser (DIAL),

,AJtjltlfl. Nt..~w D~lhi

regarding

pcrmission/pemu~nent

pul'is in

ex~\111 area

to Sh Biplnv

, hl' ndmitted that the signature in the letter was his.

issued the bill

okr.~d

by Sh Sonu Jain himself on 18.11 10

td,sned by him, wherein the entry was made in
tieU:lils like A WB and HAWB and B/E No
lXI(lk lihowing tht:l account of S\mu Jain.

1.

Driver of Trans rter was

t>ecorded Wlder Section 108 of the Customs
962. wherein he interalia stated
after loading the goods from Air
Compl~x, he delivered the same to their
re$pective destinations; that he was shown
ino. 16 of a Register bearing name
AERO LINE PRODUCTS and BASIC and after seng the same he admit that the details
given there was of Sh. Sonu Jain and he signed thei said page in token of having seen the
same; that he had seen page no. 17 of another tegister bearing name CORPORATE
LONG EXERCISE BOOK and he confinned thatlthe entries were made by Munshi of
nmsporter 'h. Pravesh Km11ar; that he delivered ~ e
onu Jain three tbnes
to Rohinii that Mobile No. of Sh. Souu Jain was 91312437916 and Sh. Sonu lain used to
load the goods and direct him to take the goods to ohini; that Sh Sonu Jain used to note
his mobile no; that on the way.be used to reeeive;calls trom some person wllom he did
not know; that on reaehingli;Rohini he used to m~et a person who used to Wlload 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 deliv~d the goods and it was
68/69,
Sector<~, Rohini; that he used to deliver the good.siof Sh. Sonu Jain without any delivery
challan I bilty /any paper.
Statement dated 02.12.2010 of Sh. Sruni~ Agarwal. Partner of M/s Rajdhani
Crafts, Kh. No. 19551965, Near 6 KM Mileston~, Vill., Jaitpw:a, Chomu Road, Jaipur
was recorded by the oftleers of Central
iaipur under Section 14 of the Central
Excise Act, 1944 wherein he inteN\lia stated tha~ their business is of export of woode1i
furniture; that they procure various materials duty fTee like machines, wood, polishing
material hardware, &lues etc. against
; that! they have neither filed any BIE No.
168385 dt. 16.11.10 nor received any goods agai~st the said BIE; that he did. .not know
who has filed this BIE; that they don't have
olflce in Delhi or nearby Delhi; that they
have not given any authority for release import~ goods to any one except their CHAs,
M/s EXIM Services, MJs P.M. Logistics
P. Ltd., and M/s IITL Logistics India P.
Ltd.; that he did not know Sh. Prashun jain,
\Biplav Kumar and Sh. Prashant Gupta
and never had any dealings with these persons.
8.

On 19.11.10. Sh. Pr.asbw1 Jain S/o Sh~ Subhash Jaiu Rio B-5/109, Mayur
Apartz;nents, Seetor 9, Rohini, New Delhi 110085 was arrested under Section 104 Of the
9.

He was prQduced

Whcrea"!? Assistant Commissioner, Central

Division~ Jaipur vide his letter
o IV(l6)24/ S&l/OFF/2011/
dated; 18.07.11infonm:d that as per tbeir oft1ce
the goods in respect of below menti01~ed B/E's were never imported and
by M/s Rajdhani Crafts, Jaipur :
i

Sh Prashun Jain in his statement had aecepted that they had imported
consignn1ents in the name of Mls Rajdhani Crafts, iJaipur. He also accepted that in these
consignments tbe goods were same &'>
in the' present consignmctlt The printout of
Bill of Entries mentioned above at S.No. 1 and 2 twere taken out from the EDI system
which showed the details of hnports made in the t1ame of Mls Raj<lbani Crafts, JaipW'.
Therefore, in view of the above findings and admittance, it appears that the goods were
imported fraudulently by misdeclaring and by forg~ng the documents in the name of M/s
Rajdhaui Crafts JaipW', which were liable for confisoatiot1, thus the duty is liable to be
recovered in respect of above three B/E's.
11.

12.
Whereas, from the foregoing paras and the ihvestigations conducted in the case, it
appeared that:w
.,
I

(i)
The name and IEC number ofM/s Rajdh~ Crafts, a 100% EOU. has been
used py filing the above mentioned three bills of entry without their knowledge and
consent by way of fraudulently using their name wid a letter head in their name where in
the Co. address has been shown Of Delhi. T~is is evident from statement dated
02.12.2010 of Sh. Samir Agatwal, Partner of M/siRsjdhani Crafts and the report dated
18.07.11 of the Asstt. Commissioner, Central Excise, Division~ Jaipur.
I

A bill of entry no. 168385 dated 16.llj010 was filed in the name of M/s
Rajdhani Crafts. The consignment was intercepteq at exit gate of import air cargo and
found to contain Micro SD memory cards and RAMs totally valued at Rs. 67,29,000/~
instead of goods declared as uHeald Frame" (S/P 9f weaving machine) having value
Rs. 5,66,86:2/~. The declaration of the goods was nt in confonnity with the actual goods
found on exnmination of shipment. Titercfore, it appears that the g()Qds were liable for
confiscation under section lll(i), 111(1) & lll(m) ?fthe Customs Act, 1962.
(ii)

It appeared that Prashun Jait1, Prashant GulPta and Biplav Kumar have counived
and are the masterminds for the above illegal fraudulent import by tnisusing IEC 9f Mfs
(iii)

Crafts, Jaipur with the

to
n was well aware of the actual contents of
shiptnenL
arranged by Shri Prashun Jain Biplav Kunuljl' and shipment
Gupta.

wa~

was
meant H>r Sbri

(iv) Whereas Shri Prashun Jain in his statement ~ecorded u/s 108 of theCA'
has
stated that apart from the consignment
by ~1e Customs, in the past they have
cleared 2~3 more such shipments adopting the sq.me modus~operandi. This fact is
corroborated by the report received from the Central
Jaipur wherein they have
provided details of three bills of entry nt1s. (1) 1~8385 dt 16.11.10, (2) 991
dt:
13.09.10 and (3) 957813 dt: 13.08.10. Out the thrqe bills of entry, shiptnent pertaining
to one bill of entry tlt S.No.l above was
by the SUB on 18/19 November,2010.
Shri Prashun Jain in his statement dated l I 1.2Q10
stated that the ewlier two
shipments were also same. As the goods pertaining the previous two bills of entry nos.
991362 d~t.ted 13.09.10 & 957813 dated 13.08.10 tuwe already been cleared by rnisw
declaring the description ar1d value, therefore, the v~ue I:Wd duty of the~e two shipments
have been calculated on pro~rata basis with refereljlce to the weight and value of the
shipment seized by the Customs on 18/19 November~ 20 10. 1be value of these shipments
comes to Rs. 1,59,91,271/~ and Rs.
17/-,, respectively and duty comes to Rs
23,52,636/~ and Rs 33,64,269/~ respectively. D~~ails of the calculations are as per
Annexure"A to this SCN. The total Customs duty aniouuting toRs. 67.17,015/- Otl all the
t11ree shipn1ents is recoverable by invoking the pro~isions of extended period under the
provisions of section 28(4) ofthe Customs Act, 196~.
.

tq

(v) Whereas, flom the foregoing. it appeared th~t Sh. Prashun Jain. and Sh. Prashant
Gupta have imported the "Micro SD Cards' I:Wd RA;Ms by mis-declaring them as "Heald
Frame" (SIP of weaving machine) /Rotary drive shaft assembly (parts for textile
macbinery)/Heald frame (part for textile m/c) in Bill of Ex1try No.l6S385 dt. 16.1 LlO,
991362 dt: 13.09.10 and 957813 dt: 13.08.10, respectively with the corrnivance of Sh.
Biplav Kumar by fraudulently using the mune of a Company namely M/s Rajdhani
Crafts, Jaipur (a 100% EOU). As the bill of entry was filed in the name of a 100% EOU
the goods in question were cleared without exaniination by the Customs otl1cers~ 85
import consignments imported by 100% EOUs are not examined at the time of clewanoe.
In the bill of entry the description of the goods was given 85 UHeald Framen (S/P of
weaving machine) etc. whereas actually the goods were Micro SD Memory cards ar1d
RAMs. Therefore, it appears that they mis"used the 'name w1d IEC number of 100% BOU
co1npa11y M/s R(\jdhani Crafts and rnis-declarcd the: description of the goods and wrongly
availed the benefit of Notifications no
2003 for' BCD and 02/2008~ S No 62 for CVD
purposes with intent to evade payment of customs duty payable thereon. On the day of
interception, even before examination was carried out, Sh Prashun Jain told the SIIB
officers that the consignment consisted of Micro SD cards, which clearly shows that he
was fully aware of the scheme of things and in f~ct he was one of the conspirators of
smuggling of Micro SD cards.
:
1

(vi) Shri Pmshun Jain in his statem~nt dated: l9.1 1.2010 has accepted that the said
shipment was cleared by Sl1. Biplav Kumar; that! Sh. BipJav Kumar had arranged the
!

f:tttJm. and IEC No. of the importer for

shiprncnt; that
imported goods do not
to M/s Rajdhnni Crat1s and there is an agreement between him and
Bip\av
1\um:u to the efl'ect that he will arrange the parties who will provide the t1rumeial
ll~tSll3tancc and procurement of itnported goods and Mr. Biplav will arrange for clearance
t.lf th~.~ goods through fictitious importer/IEC, whose B/E is not marked for cxa:rnination

by the system; that he did not me the

B/E in his name as he never wanted to
tmdanger his CHA ~Licertse by indulging himself in such misMdeclaration of goods and
for thi~ reason the said B/E was t1led by Sh. Biphtv Kumar of M/s Rajinder P Kapur,
CHA; Sh. Prashun Jain~ also admitted that impugned goods belonged to one Mr. Prashant
Guptu and that he will get an amount of
85,000/~ from Sh. Prashant Gupta, but
fact could not be confirmed from Sh. Pntshant Gupta, us
had yet not joined
proceedings deliberately cmd is avoiding the same.H.e also admitted that he
committed blunder by mis~declaration of description and quantity of goods and
flaudulently using the name of 100%
M/s Rajdhm:ti Crafts and that they
reviousl cleared three shi tnents of Micro SD CW'ds atld RAM in the name of,yta
R'\idhani Crafts. Therefore, it appears that Sh, Prashun Jain in collusion with Sh. Prashant
Gupta and Sh. Biplav Kumar has abetted in evasion of Customs duty in as much as th#y
imported the impugned misdeclared and undervalued goods. Therefore, it appears thathe
is liable to penal action under section 112 and section ll4AA of the Customs Act,
A show cause notice bearing C,No. Vlll/SIIB/Cus/l&G/12812010/40959 \dt
17.11.2011 was issued to M/s Prashun Jain whereby they were called upon to hw
Cause to tbe Conunissioner of Customs. hnport and General Commissionerate, New
Custom House, New Delhi within JO days of the receipt of this notice as to why:~
13.

(i)

(ii)

(iii}

(iv)

The goods covered.nunder the Bill of Entry No. 168385 dated 16.11.2()H\l
valued at Rs. 67,29,000/~, should not be confiscated under Section lll~i),
111 (1) & 111 (m) of the Custom Act, 1962. The goods covered under the
Bill of Entry No. 991.
dt. 1 10 and 9578 dt. 13.8.10 collectively
valued at Rs.,3,88,S8,788/~ should not be held liable for confiscation under
Section 111 (i), 111(1) and Ill (m) of the Custom Act, 1962.
the declared value of the goods should not be rejected 11nder Rule 12 of
Customs Valuation (Determination of Valuation of Imported Ooods)
Rules, 200{ and why the value of these goods should not be re-assessed to
be Rs 4,56,55,078/~ (Details as per Allllexure~'A' enclosed) as provided
in Rule 5 ibid;
the differential Customs duty amounting toRs. 67,17,01 Sl~ (Details as per
Annexure~'A' enclosed) should not be demanded tu\d .recovered from
them under Seotion28(4) ofthc Customs Act, 1962;
Penalty under section 1 and Section 114AA of tbe Customs Act,
should not be imposed upon them separately for the contraventions
explained above.

14.
A CHA is required to follow the provisions I obligations as contained in
Customs House Agents Licencing Regulations, 2004 us amended. From the above stated

contravened the provisions of the

U lljJP!"iJI :; that the CHA M/s Pmshun Jain

lh:~ulations :-~

1\ (u) obtain an authorization from

of~1e companies, firms or individuals
by wh<)m he is for the
being employed as Customs House Agent
and produce such authorization w~enever required by the Deputy I
Assistant Commissioner of Custo~

13 (d) advise his client to comply with the P,r<>visions the Act and in case
non compliance, shall bring the matt~r to the notice of the Deputy
Commissioner of Customs or Assist~nt Commissioner of C\IStoms;

13 (o) verify antecedent, correctness of ln~porter Exporter Code (IEC) Number,

identity of his client and functioning pf his client at the declared address
by using reliable, independent, authe~tic documents, data or infonnation.
I

15.
From the above stated facts, it appears th~~ t11e said CHA has contravened the
provisions of Regulation 13 (a). (d) and (o) offue <pHALR, 2004 in as much as they did
not obtain the authorization from the importer Sh Ptashant Gupta, did not verify the facts
and genuineness of the importer before t1ling the bi~l of entry, did not advise his clients to
comply with the provisions of the Act, did not ver~fy the antecedents and correctness of
other infonnation relating to the importer.
I
I

16.
Whereas Mls Pn.t.shun Jain as a Customs llouse Agent is required to fulfill tile
obligations cast under Regulations 13(a), 13(d) ~:UJ,d 13(o) of the Customs House Agent
Licensing Regulations, ~004 as amended and whereas they have failed to do so, thereby
they have made themselves liable to action for contravention of the said Regulations
CHALR 2004 as amended.
17.
In view of the above, M/s Prashun Jain,lholding CHA License No.R~91/2006
having address B-5/109, Mayur Apartment, Plot Np.
Sector 9, Rohini, New Delhi is
hereby called upon to show cause to the, Connnissioner of Customs,
Commissionerate, New Customs House! Near I.G~L Airport, New Delhi within 30 days
from the date of receipt of this Show
Notic~ as to why fueir CHA Licence No.
91/2006 should not be revoked and part or whole ~mount of their security deposit should
not be forfeited under Regulation 20 (1) of the CHALR, 2004 in contravention of the
provisions of Regulation 13 (a) (d) and (o) of the GHALR,
2004,
I
I

18.
In terms of Regulation
of CHALR, 20p4$ Sh. A.
Dey, Assistant/ Deputy
Commissioner of Customs (I&G), NCH, New Deq1i is being appointed as Inquiry Officer
in the case and the CHA may submit their writt~n statement of defense to the lzlquiry
.Officer within 30 days of the issue of this show c~use notice and also specifY in the said
statement whether tl1e CHA desires to be heard in persons before the Inquiry Officer.
19.
The uoticee should tender all the evidencbs in original on which they intend to
rely upon along with the reply to this show cause notice. TI1ey sho.uld also mention in
.

as to whether they would

to

ln case no reply is received to this show causf: notice within the stipulated period
the
cU:iC shall be decided by the Adjudicating authority cx~parte on the basis of evidence
ulrcudy on records.

t~r

he or his authorized representative does not appejll' on the date tlxed tor

21.
This Show Cause Notice is being
w1d~r Customs House Agents ""'A"''"'U"' ...~
Reii-ulations, 2004 without prejudice to any other aptian that may be tnk.cn against the
Notict}e or any other person/party connected with thfs case under the Customs Act, 1
or any other law for the time being in force.
1
!

The department rc~serves the right to add, alte~ or arr1end this show cause notice on
the basis of any evidence, which comes in the know~edge of the department after issue of

this Show Cause Notice.

'

(NEETAj~~~

Cj:OMMISSIONER OF CUSTOMS.
IMPORT & GENERAL,

NCB, NEW DELHI.

Rs:a:d: AJI!:
1. Sh. Prashun Jain) CHA.
B~S/1 09,

Mayur Apartments,
Sector"9, Rohini, New Delhi~85

Date Chart of CDR {Call Data Record) of Pra,shun &. his asso&ia~es
With Resges;t To
Event of lCD TKO case of Dec 2009

Contact number emerged from the Investigation lCD TKO, Dec~"

Escorting person~ Gautam Sharma(Mr Surinder of M/s Vlvek road line confirmed from his record that Mr Gautam is the
person who escorted the truck from lCD to Nangloie). A team of SIIB, lCD TKO had made
a search also at the contact address of Gautam Sharma as informed by them.

CHA~

Transporter-!~

Transporter*2f (Vivek Road Line)-9971600723/ 9990080182 (Official Number)

Forwarder of Shipping line ~Agility logistics pvt ltd 0124-3989181 (Official Number)

Ambika Enterprises (OiA) fOll-26364108 (Official Number)

(S K Tpt Co} 9811711802 (Official Number)

l\lote: All above numbers are genuine numbers except of Mr Gautam who is a member
of team of Shri Pashun Jain and escorted the trutk from lCD to nangloie in Dec 2009.
Same is evident from the record of CDR and Transporter document.
Important Dates wrt consignment of lCD TKO of Dec 2009

letter from Agility Logistics Pvt Ltd wrt amendment of IGM issued on~ 11.12.09

Submission of Bill of entry- 14.12.09

''Out of charge~~ of container from customs & Handing over to transporter- 17.12.09

Arrival of container at final destination In Nangloie in Del hiM 18.12.09

If the Investigation is carried out properly then It can reveal the facts of the case which are still
under debris and still to be unearthed. In this connection attention Is Invited to the statements
of Sh Parshun Jain @ Sonu dated 29th May, 2012 recorded under section 108 of the Customs
Act, 1962 wherein he denied any connection with the impugned consignment. Whereas the
CDR (Call Data Record) details of his mobile phone during the relevant period when the crime
was committed reveal that Sh Parshun Jain was the person who was constantly in touch with
the movement of the consignment and he was In the center of communication. The details of
the mobile phone Is a vital piece of evidence which needs to be investigated thoroughly to find
out the vital clue and to ascertain his where about and connection with the impugned goods.
The location of the tower if Investigated will prove that Prashun Jain & his associates were
present at places relevant to impugned consignment on the relevant dates.

Following facts emerges from scrutiny of CDR of mobile phone no 9811411804 used by Mr
Prashun & his other three associates.

l~t Dec~~~ 14 Dec 2009 Pre Customs clearance work Is done like coordination with shipping
line & shipper.
111

Most of the time Mr Prashun was present in our lCD office personally. During this period
he had called 2 times at our landline number.
Called forwarder {Agility Logistics) times.
Local Indentor~ 9278820327 (Local indentor of foreign supplier and having
in
Nehru place as per confession statement of Prashun Jain) was in touch with Agility
logistics Pvt ltd for arrangement of Delivery Order etc and called 11 times on
for Issuance of letter wrt amendment in IGM.
Prashun and his team was getting instruction by way of International SMS
during this period.

14th Dec---- 16th Dec 2009 (Submission of B/E. and customs clearance took place.)
Called three times to CHA (Ambika enterprises) to check the status of clearance.
Called forwarder (Agility Logistics Pvt Ltd) 5 times for Delivery Order formalities.
Prashun and his team was getting instruction by way of international SMS messages
during this period.

lik Dec 2009 (Post customs clearance work is done like coordination with transporter and
Importer). During this time Prashun called
Amblka Enterprises (CHA}- 2 times
Escorting person (Gautam Sharma)- 8 times.
Agility Logistics Pvt ltd- 2 times
Transporter- Vivek Road line- 1 time 10.29 pm (98 sec). Talked to transporter.
Trasnporter- S KTpt Co -1 Time 10.27 (142 sec). Talked to transporter.
Called Importer (Mr Prashant) 3 times. Last spoken to ,Prashant at 10.40 PM. Probably
talked to importer for making arrangement for taking delivery of goods.
Note Prashun did not need to talk to transporters multiple time as all movement
container were happening In the supervision of his appointed person Mr Gautam and both
of them were In constant touch tilllS/12/09.
18th Dec 2009-........... 20th Dec 2009

Called Escorting person {Gautam) at (First call to Gautam 6.00 ami 6.02 ami 7.04, ) to
ensure successful arrival of goods In nangloie. In fact first incoming call on Prashun 1s
mobile was also from Mr Gautam
Called importer (Prashant) - 30 times

After 20th Dec; 2009

After successfully delivery of consignment he rely called back on above

genuine numbers of CHA, transporter, shipping line etc. Location of
Prashun Jain & other can be further checked from the Mobile tower
information as available In CDR. ~~~~~~~~~~~~~
such fraud done by Pr.a~hun Jain in between the ge~{Qd of lCD JKD {2009} &
Air Cargo fra4d (Noy 2010}.
It is surprising that the Investigation Officer in air cargo did not make record
of 25000 calls of 8 mobile phones part of RUD. SIIB (Air Cargo) neither
provided this data to SIIB (lCD TKO) in spite of request of commissioner lCD
to Commission I&G in September 2012 NOR SIIB (lCD TKO} persuaded for
the same with air cargo in spite of their knowledge of the me.

I also made a request to Commissioner (I&G) to make CDR available to

ICDTKD and preserve originals of all the evidences of air cargo
on
18/10/13 as I am apprehended that 1/0 of the air rgo case and Prashun
Jain may do the efforts to destroy the me. Such things already happened
in high profile case of COALGATE & Adarsh Society case.

NOTE: All above information

recollection of facts, internet etc .

gathered through RTI1 trade,

ta~

AA 4~'v~ ~

,.

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'til..~~

,~1 "Wri'

JIM

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j1~
d/
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~J q4 ~ 4 RLf :(o s-, f(v.,.i ~ 4~,

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'

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ptRtut

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WVXJ

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[f?.

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( f;ittMft)

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cffv-... ~ Dllk I 1-iA ~-t.1 ~

J(~ ~

~~

fkpW, ~
filA)

fi)t4 t /

I~<>S"".M< ~4./i'J.Q)D W\(J:~ ~~

!Ct... ~~~ ~ 1.~ . jJ.-o{J cw..: ~
(J.M1 )J
:e,~-c. ~u..J..,~ )
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. ~~~ ~,~WI

cv~~
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list of some suseicious Bill of entr~

list of some suspicious bills of entries mentioned at sr. no

suspicious are as follows

1~14.

Reason

a. Transportation of these is done by Shri Prashun Jain from his appointed

M/s Kishanpal transport services even though he was not the CHA as per
b/e and only accused made the payment of transportation.
b. Load port of all the shipment is Hong Kong or booking is made from Hong Kong.
c. Bill of entry of serial no

is cleared under NIL duty and under the CHA of M/s R P

Kapoor. A strong case for investigation as duty evasion may have taken place.
d. In SCN no VIII/SIIB/I&G/128/10 of M/s Rajdhani Crafts same modus operandi/
pattern was observed. All the three frauds of the SCN happened on CHA of M/s R P
Kapoor (Serial no 15-17).
e. Most of them cleared under the same period in which other

of smuggling is

discovered i.e. last quarter of 2010.

2. To check the violation wrt annexed b/e

No 1-14 following measures need to be taken

asap:
a. Only way to check misuse of CHA license is to demand NOC from respective CHA for
all the b/e cleared under their license?
b. Only way to check mis use of I

code or the

of smuggling is

demand NOC

from Importer wrt b/e cleared on their IEC?

c. In all the cases misuse of CHA license is confirmed as per trade?
d. Next victim of Prashun Jain could be other CHAs like Rajinder P kapoor, P P Datta,
Siali Air Cargo Agency, Singhal Exim Consult., Jeema & Co. etc.
3. Record of CHAs like P P Datta, Seali Air

rgo Agency & Rajinder P Kapoor should

generated from EDI for the year 2009-2010 and NOC should be obtained from them wrt II
the b/e cleared on their CHA. It should be done on priority as records may become
bar.

.
1''~~,,,_,

Port of
loading
No

B/E

date

(Orl~,lnt

Hong
Kong
(HK)

'

982587

6-Sep-10

2
3

1.10453
142999

~~~se.e~12

103927

22-Sep-10

25/10/10

'"'

5
6

149276
1.24370

11/10/10

7
8

977720
300063

31"Aug-10
6/12/08

29-0ct-10

,,,

CHA code & Name

jNI':,~,uTv),_,,..~~,~
588069655
Indian Hand
HK (HK)
(NIL DUTY)
China
0503011258
Metaphor
(HK)
Pvt Ltd
NIL Duty
100000011
-~l!~_LHK) "- Delhi Tech University
503028711
~~N (~.~G) .. R G H lncorp.
CN {HKG) 0503028711
RGH Incorporation
China

"'"'~~~-'~

IEC
Party name
509077951
Dumpy Creation

AHFPK3909ECH001
""-.J~w
1\<lj
IY<:::i P Kapuur
AHFPK3909ECH001
Rajinder P Kapoor
AHFPK3909ECH001
Rajinder P Kapoor

AHFPK3909ECH001
Rajinder P Kapoor
AABFS7 485ACH001
Seafi Air Cargo Agency
AABFS7 485ACH001
Seali Air Cargo Agency
AMEPS4194BCH001
Singhal Exim Consult
p
p
Datta
M/s

know

2901000134
Khalsa Oil Field P ltd
0500072281
Global Logic (I} P Ltd

Don't

0500072281

M/s

jC~na) ,Don't

Name
settled by
Prashun Jain)
Klshanpal
Transport
services

-Do~Do~

"Do-Do"
-Do-

-Do-Not known

(AAHPD8594MCH001)

..... ,

295748

2/Dec/08

know

10

287662

22/Nov/08

Don't

285089

20/Nov/08

Don't

Datta

-Do-

(AAHPD8594MCH001)
0500072281

M/s

know

11

Datta

-Do

(AAH PD8594MCH001)
0500072281

M/s

know

Datta

Do-

(AAHPD8594MCH001)

1-

12

283701

18/Nov/08

Don't

0500072281

Jeena & Co

0500072281

Sun

"Do"

know
13

366319

20/Feb/09

Don't
know

14

624440

28/0ct/09

Don't

Rise

Freight

-Do

Forwarder Pvt
0500072281

Do

know

Do"

In SCN number VIII/SIIB/I&G/128/10. Prashun Jain was booked for doing smuggling under following

1398009563
(NIL DUTY)
Rajdhani

Transport
services
,,Do,

1398009563
(NIL DUTY)
Rajdhani

1398009563
(NIL DUTY)

Department failed to take action against their own staff for negligence in the matter.

Do

Suggestions for making the EDI system more secure and to

mak~

importer/ exporter accountable for use/ misuse of their IEC Code

intentionally/ unintentionally,

Get incorporated mandatory preventive

alerts in the online

system of Custom's EDI, Custodian (CONCOR) & Carrier ( Shipping Line)

by issuing necessary instruction to concerned authorities so that such
misuse of IEC, CHA & mandatory compliance wrt to customs duty benefit
scheme could be detected with in due course of time with the help of
technology. Something similar to internet/ Email/ mobile banking so that
IEC I CHA holder can do LOG IN and check the statement of shipment
through ICEGATE or get instant alert wrt to usage of their license to bring
absolute transparency in the interest of exchequer, departmental officer
security of country.

Following Excergts proves that Prashun Jain & his same

team is involved in smuggling since 2009:
1. Excerpts taken from Air Cargo SCN C.No. VIII/SIIB/Cus/I&G/128/10
Name of port~ Air Cargo,
Date~

Nov 2010
....... Mr Prikishit (M +8613590421075) & Manoj (M~9278820327) finances
for the shipment in China

& they also procure goods in China. Mr Raja

takes delivery in Nehru Place, N Delhi.. ......... l (Prashun) am in touch with

Mr Prkishit, Manoj & Raja for !Jpprox one year i.e. since November
2009 ........

2. All the eight mobiles used by Shri Prahsun Jain and his associates were activated in
2009 and 25,000 calls were made & hundreds of international SMS is received by
each of them during period 2009~ 2010.
3. This is the clear prove that all of them were active since 2009. Accused was
knowing importer very well whose IEC is misused in lCD TKO as evident from
following confession statement of accused tendered in lCD TKO

4. Excerpts taken from C. No. Vlll/ICD/6/TKD/SIIB/GAG/108

Name of port~ lCD TKO
Date- Dec 2009

a. In Statement dated 29/5/12 tendered in lCD TKO under current

No.

VIII/ICD/6/TKD/SIIB/GAG/108 Mr Prashun had also acknowledged

was unofficially working for M/s Global

(Import

cu

of lCD TKO) and receiving statutory documents from the

Naida related to EOU clearance from M/s Global Logic during
covers the period of offence happened in lCD.

It

Similar modus operandi is adopted by accused in ICOTKD & in I&G {NCH}. Same

set of peogle had executed the offence while pla~ing same role since 2009

Excertpts taken from the statemnt tendered by Prashun Jain in Air Cargo In 2010.
Following excertpts clearly proves that
a) That prashun always used name of third person to save his identity from coming on
record. i.e. Mobile phones, CHA, I

This he was doing since 2009.

b) That modus operandi, team & mobile number were same in both the cases i.e.
misuse of IEC of EOU holder, misuse of CHA for duty evasion and to protect their
identity.
SCN C.No. VIII/SIIB/Cus/I&G/128/10
Name of portM Air Cargo
Dated~

Nov 2010
years. I am being F

....... I (Prashun Jain) am in the CHA trade for last

holder never wanted to endanger my CHA license by indulging in such

mis~

declaration of goods. This is why I chosen Mr Biplav Kumar who works for

CHA~

M/s R P Kapoor .......

....... Mr Prikishit (M +8613590421075) & Manoj (M-9278820327) finances for the

shipment in China & they also procure goods in China. Mr Raja (92'7882032)takes
delivery in Nehru Place, N Delhi. .......... l (Prashun Jain) am in touch with Mr

.... These goods (Memory cards etc) were imported by Mr Prashant ........ Mr
Prashant Gupta having office at Maya Sales corp, Nehru Place, N DeihL Mr
Prashant Gupta lives in Rohini. Mr Prashant is working in trading of computer
parts at Nehru Place ........ Mr Pashant was introduced by Shri Pariksht Sharma &
Majoj Srivastava (China) ..... On previous
cleared three such shipments of computer

also I (Prashun Jain}

Prashant Gupta

contact me from 98113648891 9582747406. I further

that earlier

cleared 2 to 3 consignment of computer related items i.e. memory card

During the procedure of JAMA TALASHI before arrest three mobile phones
recovered from the possession of Prashun
1