OFFICE OF THE COMMISSIOENR OF CUSTOMS

lCD, TUGHLAKABAD (IMPORT), NEW DELHI

(SPECIAL INVESTIGATION & INTELLIGENCE BRANCH)
C. No. VIII/ ICD/TUGHLAKABAD/6AG/108/11/Pt. If

4~~ttY

--,.;Pf/11

Dated:

.12.2014

SHOW CAUSE NOTICE

Whereas M/s Ambika Enterprises, CI-IA filed a Bill of Entry No. 856627 dated

14.12.2009 (copy enclosed as RUD-1) on behalf of Mjs Global Logic India Pvt. Ltd, A-36,
Sector-64, Noida for clearance of consignments containing computer server, networking
equipments etc. imported in container Nos. MSKUB667150, TGHU8000730, MSKUB044012
and MSKU9535652 claiming exemption under Notification No. 52/2003-Cus dated

31.03.2003, as amended. The goods valued at Rs. 3,89,17,626/-involving customs duty of

Rs 60,08, 770/- were cleared on 17.12.2009 allowing exemption on the basis of
Procurement Certificate No. 101/09-10 dated 09.12.2009 (copy enclosed as RUD-2)
purportedly issued by Superintendent, Central Excise, Range-12, Division-!!, NO IDA

2.

Whereas during the course of reconciliation ot the re- warehousing certihcatc's of

goods cleared, it was observed that there-warehousing certificate in respect of a bow referred
Procumbent Certificate & Bill of entry was not received from the jurisdictional Central Excise
authority. On enquiry from the jurisdictional Superintendent, Central Excise, Range-l 1-/\ &
Range-12, NOIDA vide letter dated 26.04.2011 (copy enclosed as RUD-3) inlimated thal the
said procurement certificate was not issued by therr1 ar1d subsequently vide letter dated
09.11.2011 (Copy enclosed as RUD- 4) it was also informed that the goods cleared under the
Bill of Entry No. 856627 dated 14.12.2009 had not

bc(~n

re-warehoused. Consequently

enquiry in the matter was initiated by the appraising group on 03.05.2011.

3.1

Whereas during the course of enquiry it was observed that there are two units of M/s

Global Logic India Pvt. Ltd. registered as Software Technology Park (STP) units at lCD,
Tughlakabad with one having address of A-36, Sector 6~-, NOIDA and tile other unit having
address B-34/1 and 34/2, Sector-59, NOIDA, falling under the jurisdiction of Central Excise
Range-14A, NOIDA and Central Excise Range-12 NOJD/\ respectively. On perusal of the copy of
the above said Procurement Certificate No. 101/09-10 dated 09.12.2009, it is observed
that it shows the address of M/s Global Logic India l'vt. Ltd. as A-36, 13asenwnt and Ground
Floor, Sector- 64, NOIDA. The jurisdictional central excise Authorities also informed that

a Certificate No. 101/09-10 dated 09.12.09 was issued by them in respect of imports by

M/s Tech Mahindra, A-7, Sector-64, Noida (and not to M/s Global Logic India Pvt. Ltd.).
M/s Global Logic India Pvt. Ltd. A-36, Sector 64, NOIDA

B-34/1 and 34/2, Sector-59,

Noida informed vide their letter dated 07.12.2011 (enclosed as RUD-5) and

letter

dated 16.03.2012 (copy enclosed as RUD-6) that the Bill of Entry No. 856627 dated
14.12.2009 does not pertain to them and Factory De-stuffing (FDS) Bond submitted to
the Shipping Line Maersk India Pvt. Ltd. bearing their company's name had not been
submitted by them and that it was a forged & fictitious document. The factory de-stuffing
bond submitted to the shipping lines was signed by one Shri P.C:. Sahai, Director of M/s Global
Logic India Pvt. Ltd. and his signatures were attested by one Shri P.L. Sahni, Manager or Yes
Bank, Sector-6, Noida, UP and bore stamp of Yes Bank, Sector -6 Noida, UP. The Assistant

Commissioner, Central Excise Division-!!, Noida vide his letter dated 31.05.2012 (copy
enclosed as RUD-7), on inquiry, informed that Yes Bank does not have any branch in Seclor-6,
Naida in the past as well and enclosed a copy of Yes Bank's Letter dated 17.05.20 1L whl~n~In
the said bank confirmed that there was no branch of Yes Bank in Sector -6 Noida as shown in
the said FDS Bond and no employee by the name of P. L. Satlfli as mentioned in the Bond was
working with them. Further, Assistant Commissioner, Central Excise Division-!!, Noida vide his
letter dated 31.05.2012 also informed that M/s Global Logic vide their letter dated GL/C/Gen
dated 23.04.2012 has intimated that no person by the name Mr. P.L. Sahai was ernployed with
the company nor he was in any way related to the company in the year 2009 ((copy of Yes
Bank letter dated 17.05.2012 and M/s Global Logic letter dated 2~).04.2012 an: collectively
enclosed as RUD-8). On enquiry from the jurisdictional Central Excise officers (copy enclosed
as RUD-9), it was revealed that the import invoice was not authenticated by the software
technology park officers & also the certificate purportedly issued by the Softwdl'e
Park officers was not issued by them.

Tc~chnology

3.2
Whereas during the course of enquiry it was also revealed that as per the master Bill of
Lading No MAEU 529104030 (copy enclosed as RUD-10) issued by the shipping line namely
Maersk Line, USA, the name of Shipper was mentioned as- Agility Logistic Corp., as agent of

Seaquest line 11010 NW 30 TH street Suite 100, Dora!, FL 33172 and name of' consignee was
mentioned as Agility Logistics Pvt. Ltd., Enkay Centre, 1st floor, Block-A, Vanijya Kunj, Udyog
Vihar, Phase-S, Gurgaon. Further, as per the House Bill of Lading No. HKG1050908/001
(copy enclosed as RUD-11) issued by Seaquest Line, the shipper was shown as CENUAND Inc.,
3605, East Plang, Park way, STE-100 and consignee name was- Global Logic India Pvt. Ltd, II59, Basement & Ground Floor, Sector-29, Naida. On scrutiny of the photo copy of the !louse
Bill of Lading, it was observed that the House Bill of Lading mentioned was 5291 04():)0 i.e.
same as the master Bill of Lading number. It was also observed that in this copy of the Bill of
Lading purportedly issued by Agility Logistics Private Limited, address of Global Logic India
Pvt. Ltd. had been indicated as A-36, Basement & Grour1d Floor, Sector-64, Noida, Uttar
2

Pradesh whereas in the invoices, copy of House Bill of Lading & other documents, the address
was mentioned as H-59, Basement & ground Floor, Sector-29, NOIDA, Uttar Pradesh. This

appears to have been done inter alia to match the address mentioned in the procurement
certificate and in the records of the Customs. Therefore, it appeared that this was a forged
copy. It was also observed that the IGM in this case was filed in the name of Agility Logistics
Pvt. Ltd. and they had given no objection letter for changing IGM in the name of Global
Logistics India Pvt. Ltd. However, it was revealed that IGM no. was not changed in this case
although the Bill of entry had been filed in the name of Global Logic India Private Ltd. The
documents including copy of E-mail correspondence (copy enclosed as RUD- 12) submitted
by Agility Logistics Pvt. Ltd. shows that this shipment was booked by H. S. Industries (H.K)
Limited, Hong Kong and also that payment of Ocean Freight & other charges was made by M/s
H.S. Industries (HK) Ltd. through Hong Kong bank ref. No.10H10910, dated 22.06.2010 and
10810912, dated 21.06.2010 for 13362 USD and 13363 USD respectively.
4.1

Whereas Shri Praveen Garg, CHA M/s Ambika Enterprises in his statement dated
01.03.2012 (copy enclosed as RUD-13) recorded under section 108 of the Customs Act, I 962
inter alia stated that he was working with CHi\ Licence M/s V. 1\. Jain & Co. upl.o 2007
(December) and after that he obtained CHA Licence R-10/2007 in his own name after clearing
the required exam. On being asked as to who filed Bill of Entry No. 856627 dated 14.12.200Y
on behalf of Mjs Global Logic India Pvt. Ltd., he stated that his employee Mr. Lalan J\urnar had
submitted this bill of entry in CMC on behalf of importer M/s Global Logic India Pvt. Ltd. On
being asked as to who gave him documents viz. invoice, PL, BL, procurement certificate,
import certificate for filing the said bill of entry, he stated Lhat he & Me Prashun Jain were
working together with M/s V. K. Jain & Co., CHA Licence No. 1/71 and that Mr. Prashun .lain
was real nephew of Mr. V. K. Jain proprietor of M/s V. K Jain & Co. (CHA). He (Prashun Jain)
gave him these documents for submission of bill of entry in CMC, !CD, Tughlakabad, New
Delhi. Mr. Prashun Jain also gave him authorization to clear the consignment of M/s Global
Logic India Pvt. Ltd., Noida, but the authority letter had been misplaced somewhere; that Mr.
Prashun Jain was also known as Sonu in this trade. On being asked as to who presented the
documents to customs for appraisement & who got the examination etc. done in the import
shed, he stated that his employee Mr. Lalan Kumar & Mr. Prashun Jain alias Sonu got these
formalities completed from customs to the best of his knowledge, since the incident was 2
years old. On being asked whether he had got any authorization from the importers to handle
their customs clearing works, he replied in affirmative and that Mr. Prashun Jain gave him the
authority letter from the importer along with other documents but the same was not
traceable at that moment & had been misplaced. However, he could not submit the said
authority subsequently also. He was asked, if before submission of bill of entry or aftetM

clearance of goods if he had ever contacted any employee of the importer in Naida, he replied
in negative and stated that he did not contact any employee of the importer. It was Mr.
Prashun Jain who was mediator between him & the importer. On being asked as to whether

being a CHA he knew that after clearance of goods by any 100% EOU or STPI unit, rewarehousing certificate was required to be submitted to the customs within a period of 90
days, he stated that he knew this. On being asked whether he had ever tried to find out from
the importer that the goods cleared vide bill of entry no. 8566277 dated 14.12.2009 had been
warehoused in their unit, he stated that he had not contacted the importer as Mr. Prashun Jain
was mediator between them and that it was the first consignment of 1 oorX1 EOU under his CIIA
licence. He was asked as to who made the payment to shipping line or the forwarder & what
was the mode of payment to which he stated that he had not made any payment to
shipping line or forwarders and all the documents like delivery order, factory destuffing bond, invoice, PL, BL etc were delivered in his office by Mr. Prashun Jain as per
trade practice. On being asked as to how he had received his agency charges from the
importer, he stated that he had raised invoice # 641 dated 1B.l2.2009 in the name of Mr.
Prashun Jain alias Sonu A/C M/s Global Logic India Pvt. Ltd., Noida and payment was made in
cash by Mr. Prashun Jain as per trade practice; photocopy of the invoice was also submitted by
him. On being asked as to in whose name IGM was filed, he stated that the original IGM was
filed in the name of M/s Agility Logistics Pvt. Ltd. but on being aware that the ICM was not in
the name of M/s Global Logic India Pvt. Ltd., he informed this fact to Mr. Prashun Jain&. M/s
Agility Logistics Pvt. Ltd. to amend the IGM and vide letter dated 11.12.2009, M/s Agility
issued NOC in favour of M/s Global Logic India. Mr. Prashun Jain informed him that IGM
had been amended in favour of M/s Global Logic India Ltd and asked them to submit the
B/E in the name of M/s Global Logic India Pvt Ltd at CMC; that all the formalities of
amendment in IGM were completed by Mr. Prashun Jain & M/s Agility Logistics Pvt. Ltd.
He also submitted copy of letter dated 11.12.2009. On being asked as to when had he cornc
to know that Re-warehousing certificate of goods cleared under BE No. B5662'7 dated
14.12.2009 had not been submitted to Customs and what action had he taken in this regard,
he stated that in November 2011 he had come to know about this fact and had taken the
following action: (a) He sent email dated 30.11.2011 enquiring regarding payment details from M/s
Agility Logistics to which they had not responded;
(b) Contacted the importer and found that they had shifted to some other address;
(c) Tried to contact Mr. Prashun Jain who avoided to meet him and to cooperate with
him in this regard.

4.2

That he would like to further state that he had tried to get information and present

activities of Mjs Prashun Jain and came to know that Mr. Prashun Jain was a habitual offender

and had committed fraud in the name of some other 100lYll EOU also. He also stated that he
had lodged a complaint against him on 28.02.2012 in Police Station, Pul Prahladpur, New
Delhi; that copy of the police complaint was submitted for record of the department; that he
had also come to know that he (Prashun Jain) had been issued Show Cause notice
C.NO.VIII/SIIB/ CUS/I&G/128/2010 /40953 dated 17.11.2011 by the Commissioner of
Customs, I&G, New Delhi; that he had been cheated by Mr. Prashun Jain; that the residential
address of Prashun Jain is the B-5/109, Mayur Apartment, Plot No.53, Sector-9, Rohini, New
Delhi; that after his arrest in December 2010 by Customs, Mr. Prashun Jain was residing
somewhere else but was in constant touch with the present resident of the said premises.
He further stated that all pre and post customs clearance work/ process, like delivery
4.3
of import documents, delivery order of shipping line, FDS Bond of Shipping Line, Collection of
B/E and transport paper etc. was done by Mr. Prashun Jain. He further stated that Mr.
Prashun Jain had got the consignment delivered in Delhi stating the reason that
importer was having registered warehouse under EOU in Delhi also and it was nol
possible to deliver the goods at their NOIDA basement address due to small size of
NOIDA office. This explanation in this regard was believed by him in the bad{ ground of
his relation with Mr. Prashun Jain. He further stated that Mr. Prashun Jain had made
payment in cash to the transporters and took all relevant documents from the transporter &
CHA.
4.4 On being asked that in his statement he had mentioned that all the pre and post customs
clearance activities work were completed by Mr. Prashun Jain and why had he not asked him
to clear the goods on his own CHA license when he was aware that he had also got Cl!A
License, he stated that for cost cutting in expenses he also used to give the work of importer
known to him for clearance at Air Cargo Complex to Mr. Prashun Jain and similarly he
(Prashun Jain) gave him work of this importer to be handled at lCD TUGI!L/\1\ABAD New
Delhi. On being asked if he remembered that any payment lo shipping line or forwarder or
CONCOR had been made through cheque or pay orders by Mr. Prashun Jain, he stated that so
far as he could remember, Mr. Prashun Jain made the payment of CONCOR ground rent in
cash; that regarding payments to shipping line and forwarders he had no idea as to how the
payment were made and that only the concerned shipping line and forwarders could explain
the truth. On being asked as to when had he come to know that Mr. Prashun Jain was involved
in fraudulent clearance of goods from Customs, he stated that he had come lo know through
Newspaper that he had committed fraud in the name of 1 ()()lllcJ EOU at Air Cargo Complex, New
Delhi; that from December 2010 he was not in touch with hirn; that his phone numbers were
9312437916 & Tel No.011-27551478; that both these numbers were not working at that time.

5.1
Statement of Shri Tarun Oberoi, Manager, M/s Maersl\. India Pvt. Ltd. R.No. 102,
CONCOR Administrative Block, ICD TUGHLAKABAD, New Delhi (Regional Office Tower 9A,

DLF Cyber City, Phase-III, Gurgaon-122002, Haryana) was recorded under Section 108 of the
Customs Act, 1962 on 07.03.2012 (copy enclosed as RUD-14) wherein he inter alia stated
that he had been working with M/s Maersk India Pvt. Ltd. since May, 2008 . He submitted
copies of following documents: (1) Bill of Lading No. MAEU 529104030
(2) House BL No. HKG1050908/001
(3) Delivery order dated 17.12.2009 issued to M/s Agility Logistics P. Ltd.
(4) NOC dated 14.12.2009 from Agility Logistics
(5) Request letter dated 14.12.2009 for FDS delivery order from Agility Logistics
(6) Factory de-stuffing bond from Global Logic Pvt. Ltd.
(7) Arrival notice dated 29.11.2009
(8) Import manifest
(9) Destination/Local charge invoice dated 07.12.2009
(10)Payment receipt dated 15.12.2009 for destination charges
He also stated that destination charges had been received by them from Mjs Agility
Logistics Pvt Ltd. for which they had raised invoice no. 1116140122-52910430 & those
payments had been received through cheque.
5.2
Whereas further further statement of Shri Tarun Oberoi, Manager, M/s Maersk India
Pvt. Ltd., R. No. 102, CON COR Administrative Block, lCD TUGliLAI<ABAD, New Delhi (Regional

Office Tower 9A, DLF Cyber city, Phase-III, Gurgaon-122002, Haryana) was recorded under
Section 108 of the Customs Act, 1962 on 02.05.2012 (copy enclosed as RUD-15), during which
he submitted E-mail correspondence with their US/\ office situated at Miami Florida (Printout
total page-S duly signed by him). He was shown the photocopy of factory de-stuffing bond
purportedly furnished/ executed by M/s Global Logic India Pvt. Ltd. which had been
submitted by him under his statement dated 07.03.2012 and was asked that when there was
no particulars of vessel, IGM No., Bill of Lading No. Item No., Container No. in that bond, then
how he or his company related this bond with any particular consignment in respect of B/L.
MAEU529104030 without any reference to these vital particulars. To this he stated that that
he was submitting the original copy of 'Factory de-stuffing Bond' which was submitted to
them by Agility Logistics Pvt. Ltd. vide their letter dated 14.12.2009 to provide delivery
orders with factory de-stuffing to Global Logic; that he had seen the aforesaid bond now and
admitted that there was no mention of any vessel, !GM No., Bill ofLuding no, Item No., Container
No. and therefore he could not say that this bond pertained Lo the consignment covered by B/L
No.MAEU5291 04030.

5.3

On being asked as to how on the basis of letter dated 14.12.2009 (copy enclosed as

RUD-16) of M/s Agility Logistics Pvt. Ltd. for giving delivery order of the 4 containers covered
by B/L No. MAEU529104030, they verified that the person who had come to receive delivery
order was a genuine person of Mfs Global Logic, he stated that the delivery order was issued
to M/s Agility Logistics Pvt. Ltd. vide their D.O No.221069 dated 17.12.2009 a copy of which
was given by him vide statement dated 07.03.2012. On being asked to submit the original
documents regarding the booking of shipment at the port of loading along with the name of
the person and the booking confirmation shee 't and proof of payment received by his
company from the booking person/ party; he stated that the consignment of 4 containers
covered by MBL No. MAEU529104030 was booked in their overseas branch at Mearsk Agency,
USA, Inc., Miami CRC by 'Agility Logistics Corp as agent of Sea quest Line address 11010 NW
30th Street, Suite 100 Dora!, FL 33172 and that he would try to submit the mode of payment by
booking party and amount thereof, mode of payment etc. shortly; that it was not possible to
find out the name of the booking person as they dealt with finn/ company. Nevertheless, he
would try to find out the name of the said booking person. On being asked as to al what stage
their company had dealt with M/s Global Logic or any other person representing M/s Global
Logic in the matter of import of the consignment covered by Container No.(i)MSKUH044042,

& (iv) MSKU 9S35652 covered by MBL

No.MAEU5291040307, he stated that the consignment was booked by M/s Agility Logistics
Corp. as agent of Scquest Line, as stated above and after receipt of consignment in New Delhi

(ii)

MSKU8667150,

(iii)

TGHU8000730

at !CD Tughlakabad new Delhi the delivery order No.221069 dated 17.12.2009 was issued to

Agility Logistics Pvt. Ltd. who were the forwarders in this case. On being asked as to whether
their company had got amended the IGM in favour of Mjs Global Logic, he stated tlwt Lheir
company had not made any request nor given any NOCfor amendment of/GM in jbvuur ojMjs
Global Logic. On being asked whether the CHA firm 'M/s Ambika Enterprises' or its Proprietor
Mr. Praveen Garg had dealt with their company in the matter of aforesaid consignment and
submitted any paper in this regard, he stated that the aforesaid CHA had not dealt with them
directly; that he might have come to receive the delivery order on behalf of M/s Agility
Logistics; that he would check the records and submit the correct position very shortly.

6.1

Whereas Statement of Sh. Vishal Anand, Assistant Vice President of M/s Agility India

Pvt. Ltd., Room No.335, Administrative Block of CON COR, lCD, TUGI-!LAKABAD, New Uelhi was
recorded under Section 108 of the Customs Act, 1962 on 02.05.2012 (copy enclosed as RUD-

17). He stated that he had joined the said company on 29th August 2011 as Asst. Vice
President; that he was head (profit and loss) of North Region which included Delhi, NCR,
jaipur, Jodhpur, Kanpur and Ludhiana and that he took care of Administrative role of North
India which deals in International Freight Forwarding which includes Export and Import, that
7

Agility had headquarter in Kuwait and its worldwide operation included NVOCC (Non Vessel
owing common carrier) freight forwarding (exporters, Importers) warehousing, trucking and
customs clearance; that Sea Quest Line is HBC of Agility in other words the house Bill of
Lading for the respective exporters/ importers are issued in the brand name of Sea Quest line
by Mjs Agility. He was shown MBL No.MAEU529104030 issued by Maersk Line wherein M/s
Agility Logistics Corp. as agent of Sea Quest Line, 11010, NW 30th Street Suite 100 Dora!, FL
33172 had been shown as shipper of the consignment and consignee had been shown as M/s
Agility Logistics Pvt. Ltd., Envay Centre, 1st Floor, Block-A, Vanijya Nikunj, Udyog Vihar, PhaseV, Gurgaon -122016, India 122016 and he was asked to explain whether in this case tile
consignment was booked by Mjs Agility and consignee in India was the Agility lndi<:L He
stated that M/s H.S. Industries (HK) Ltd., No.2, Austin Road, 8th Floor, Landwide Commercial
Building, Tsimshal Tsui, Kowloon, Hong Kong, appointed Agility Hong Kong to book the
shipment; on being asked as to whether the shipment was booked from Florida and Port of
Loading was Savanoli, USA; he stated that the consignment payment (Ocean Freigh l etc)
related to this shipment was made by Mjs H.S. Industries, !long Kong through Hong Kong
bank ref. No. 10810910 dated 22.06.2010 and 10810912 elated 21.06.2010 for 13362 USD and
13363 USD respectively; he stated that the consignment of 4 containers bearing Nos. (i)
MSKU8044042, (ii) MSKU8667150, (iii) TGHU8000730 & (iv) MSKU 9535652 was received in
lCD TUGHLAKABAD New Delhi and Mjs Maersk Line (Shipping Line) issued to their company
on 29.11.2009; that they received email from Ms. Neeta of H.S. Industries to their Hong Kung
office on 01.12.2009 to contact Mr. Sanjay Mathur (Ph. No.925021 s:121) at email
smglobalLogic@gmail.com on 11.12.2009 for the container arrival and debit note. The HBL
No.HKG1050908 was issued by Agility Hong Kong wherein the consignee was shown as Global
Logic India Pvt. Ltd. I-I-59, Basement Ground Floor, Sector-29, NOIDA-0291391, Uttar Pardesh,
India; that on the basis of authority letter furnished by M/s Global Logic India Pvt. Ltd., I l~i9,
Basement Ground Floor, Sector-29, NOIDA-291391, UP, India, they issued following letters to
M/s Maersk
(a) Letter dated 01.12.2009- for IGM manifestation in favour of M/s Global Logic India Pvt.
Ltd., H-59, Basement and Ground Floor, Sector-29, NOIDA-291391, UP.
(b) Letter dated 10.12.2009 for request for factory de-stuffing permission.
(c) Letter dated 11.12.2009 for issuance of Delivery Order in favour of Global Logic.
(d) Letter dated 12.12.2009 to Commissioner of Customs for NOC for filing Bill of Entry in
the Customs by M/s Global Logic.

6.2

On being asked as to how they ensured that the person signing the letter on behalf of

Mjs Global Logic in fact belonged to Global Logic, he stated that through telephonic

conversation with Mr. Sanjay Mathur (Mob. No. 9250215321) as furnished by M/s H.S.
Industries through email dated 01.12.2009, whereby he confirmed over phone that he had
sent a person with authority letter dated 11.12.2009 issued by Global Logic India Pvt. Ltd., H59, Basement and Ground Floor, Sector-29, NOIDA, UP, who was also mentioned as consignee
in HBL No.HKG1050908j001. On being asked if their company verified the identity of the
person who represented M/s Global Logic and if so how, he stated that they relied completely
on the confirmation received from Sanjay Mathur during the above stated telephonic
conversation and no further identity was checked.
He was shown a copy of factory de-stuffing bond purportedly executed by M/s Global
Logic India Pvt. Ltd on bond paper of Rs.100 which had been forwarded by their company vide
letter dated 10.12.2009 to M/s Maersk India Pvt. Ltd. for acceptance and was asked lo see &
sign the same in token of having seen the same. He was further asked that when in the bond
6.3

there was no mention of vessel, IGM No, BL No., Item No., Container No. then how their
company co-related the same with the consignment under reference. To this he stated that
Agility issued a letter dated 10.12.2009 which mentioned MBL No. MAEUS29J 04030,
No.HKG1050908/001 container 4 x 40, consignee Global Logic to Maersk India Pvt. Ltd.;
the FDS (Factory De-stuffing Bond) was directly issued by consignee Mjs Global Logic to
Maersk and as seen then, did not co-relate with the above letter issued by Agility to
Maersk and consignment.

HBL

thc1t
Mjs
Mjs

6.4
On being asked as to on what basis their company applied for amendment in ICM in the
name of M/s Agility by submitting a letter dt. 11.12.2009 to Commissioner of Customs and
what supportive documents were relied upon by their company for this purpose, he stated
that the consignee was shown in the HBL No.HKG1050908/001 as Global Logic India Pvt Ltd.
H-59, Basement and Ground floor, Sector-29, NOIDA-291391, UP, India, on the basis of which a
letter dated 01.12.2009 was issued to Mjs Maersk India Pvt. Ltd. to manifest the IGM as per
HBL HKG1050908/001. However since Maersk did not manifest in the name of consignee
Global Logic India Pvt. Ltd. as mentioned in HBL HKG 1050908/001, instead the IGM was
manifested in the name of Agility India, they issued a request Jetter for NOC for filing Bill ol
Entry in the Customs to Commissioner of Customs, New Delhi at 11.12.2009. He also
submitted following documents:
(a) Copy of e-mail indicating consignee details .
(b) Copy of mail sent pre-after to consignee with debit note.
(c) Copy of mails asking Agility Hong Kong office to get information from JI.S. Industries
(HK) Ltd.
9

(d) Debit note raised to consignee in originals.

(e) Payment details received from overseas.

(f) Letter issued to shipping line- NOC for delivery order I request for factory de-stuffing
permission.
(g) Letter given to Commissioner of Customs for IGM amendment.
(h) Copy of authority letter received from consignee (in original).

(i) Copy of DO released and receiving in Original.

(j) B/Ls copies (HBL & MBL).
(k) Details of H.S. Industries (HK) Ltd.
(I) Email sent to Maersk Line- requesting for lGM copy.

6.5

On being asked as to how the payments for their services were received from the

importer & whether the same was given by CHA M/s Ambika Enterprises or someone else, he
stated that the payment was made in cash but he would provide the details along with
documentary evidence within 4 days. On being as){ed as to whether any person from
CHA, M/s Ambika Enterprises (Prop. Mr. Praveen Garg) was filing documents or
coordinating at least to give details and submit the documents in this regard, he stated
that he would check from the records and submit the reply within 4-5 days; that as per
general practice the representative of CHA also come to their office for submitting and
collecting documents; that since this was a matter which was more than '2. years old, it might
. not be possible to exactly say whether the person from CHA side contacted them or not
6.6

Whereas Statement of Sh. Vishal Anand, Assistant Vice President of M/s Agility India

Pvt. Ltd. was again recorded on 13.12.2013 (copy enclosed as fUJD-18) under Section I OB of
the Customs Act, 1962 in continuation to his statement dated 10.07.201'2.. On being asked he
stated that the landline telephone No. 01243989181 was in the name of his company M/s
Agility Logistics Pvt. Ltd. and is installed at their Gurgaon office located at Enkay Centn, /\Block, 1st floor, Vanijya Nikunj, Udyog Vihar, Phase-V, Gurgaon, Haryana-12'2.016. He also
submitted copies of the telephone bills for the month ul November 2013 as evidence thereof.
He further stated that the officers had shown to him call detail records of the mobile numbers
9278820327 for the period from 01.06.2009 to 30.11.2010 and that of mobile number
9811411804 for the period 01.11.2009 to 23.11.2010. After having seen the said call details
he stated that on 11.12.2009, ll(eleven calls) had been received from mobile numbers
9278820327 to their office phone. No. 01243989181. On being asked as to who this person
was & why these calls were made, he stated that this might be in connection with issue of
Delivery order. On being asked as to whether this could relate to M/s Global Logic India Pvt.
Ltd, he stated that on 11.12.2009 they had issued delivery order in respect of goods imported
in the name of M/s Global Logic India Pvt. Ltd. relating to HAWB NO. HKGl 05090B. As regards
10

to call received from mobile number 9811411804, 9 calls had been received on 14.12.2009, 2
calls on 15.12.2009, 3 calls on 16.12.2009 and 2 calls on 17.12.2009 to their phone. No.
01243989181 and he had been told that this number was being used by one Shri Prashun Jain
alias Sonu, a CHA, he stated that these calls could also be in connection with the consignment
imported by M/s Global Logic India Pvt. Ltd. & the reasons might be some problems with the
shipping line with regard to factory de-stuffing of containers, although they had issued
delivery order in this case on 11.12.2009; that the concerned person who had dealt with this
shipment had left our company about 2 years back.
Whereas statement of Shri Praveen Garg, Proprietor of CHA finn M/s Ambika
Enterprises, 205-C, CONCOR Building, lCD Tughlakabad, New Dl'ihi (CHA -10/2007) was again
recorded under Section 108 of the Customs Act,1962 on 07.05.2012 (copy enclosed as RUD19). He was shown his statement dated 01.03.2012 tendered under Section 108 of the
Customs Act and informed that he had mentioned/ stated in Ans#3 to Question No. 3 of his
statement dated 01.03.2012 that Mr. Prashun Jain gave the documents as well as
authorization to clear the consignment of Mjs Global Logic J ndia Pvt. Ltd., NOID/\ in respect of
B/E No.856627 dated 14.12.2009 filed in the name of M/s Global Logic India Pvt. Ltd. and was
asked whether any documents or any authorization letter which shows the reference of Sh.
Prashun Jain was available with him. He stated that Prashun Jain had given authorization
letter of importer (M/s Global Logic India Pvt Ltd.) issued by this company but the same was
missing and no other documents or any authorization was available with him. On being asked
whether he had filed any other B/E of Mjs Global Logic India Pvt. Ltd. besides l3/E 8:16(,;(7
dated 14.12.2009, he stated that he had not filed any BE on behalf of M/s Global Logic India
Pvt. Ltd except BE No.856627 dated 14.12.2009. On being asked if he had submitted the
documents pertaining to this consignment for change of IGM from M/s Agility Logistic to M/s
Global Logic India Pvt. Ltd. to the Customs department or had coordinated this work with M/s
Agility or Mjs Maersk or some representative of Mjs Global Logic, he stated that they had
informed Mjs Agility and Mr. Prashun Jain for change of IGM, which was in the name of M/s
Agility, in the name of Mjs Global Logic India Pvt. Ltd.; that this was done through Email &
phone; that he could not retrieve 21fz year email from his system; that on the basis of this M/s
Agility had issued letter dated 11.12.2009 to the Commissioner of Customs for change of lGM
in favour of M/s Global Logic India Pvt. Ltd.; that he had also submitted photocopy ot this
letter dt. 11.12.2009 vide his statement dated 01.03.2012. He was asked whether he had
ascertained that the documents submitted allegedly by Sh. Prashun Jain to him for filing B/E
856627 dated 14.12.2009 on behalf of Mjs Global Logic India Pvt. Ltd were genuine and if so
how. To this be stated that they filed the BE in this case on the basis of original documents
such as invoice, BL, Packing List, Procurement certificate, issued by the Superintendent,
Central Excise Range and bearing original rubber stamps of respective agency and was

7.1

11

therefore considered genuine by him. On being asked whether any person or any
representative had ever approached him on behalf of M/s Global Logic (!) Pvt. Ltd. either in
person or through email or through telephonically to file their BE since it was first case dealt
with by him for the alleged M/s Global Logic, he stated that he had trusted his ex colleagues
Mr Prashun Jain and gone by the original documents provided by him and that he had
never been approached in any way by any representative of M/s Global Logic (I) Pvt.
Ltd. On being asked as to how much fees or other charges he had charged for filing of BE
856627 dated 14.12.2009 as well as for other allied work relating thereto, he stated that he
had charged Rs.500/- under the agency head and other incidental charges and CONCOI{
charges were paid by Prashun Jain in cash and that Rupees Five hundred was also paid in cash
to M/s Ambika Enterprises by Sh. Prashun Jain. On being asked whether Sh. Lalan Kumar was
still working in his CHA firm, he replied in affirmative. On being asked to provide details of
transporter, name and address and vehicle number etc. through which consignment covered
by BE No. 856627 dated 14.12.2009 had been transported from !CD TUGHLAKABAD New
Delhi, he stated that he would provide the same the next day under his letter.
7.2
Whereas statement of Sh. Jai Kumar, Assistant Vice President of M/s Global Logic
India Pvt. Ltd., NO IDA was recorded on 17.05.2012 under Section 1OB of the Customs Act,
1962(copy enclosed as RUD-20) wherein he inter alia stated that he joined M/s Global Logic
India Pvt. Ltd. B-34/1 and B-34/2, Sector-59, NOIDA as Director -Corporate Afrairs in the
month of April 2006 and used to look after the activities re!Jt:ed to STP compliance and
logistics including all customs related work including cleJrance of imported goods from ICI
Air Cargo Terminal and lCD TUGHLAKABAD and he was duly authorized by the company tor
this purpose; that they had extension of operational area at new STI, unit at B-23, SeclorSB in
September, 2006 and one more extension was obtained at A-36 (Basement and Ground
Floor) Sector-64, NOIDA in the month of September, 200B all these units were de bonded in
the month of March, 2010 and August/September, 2011 and consolidated operatwns wen'
started at the present address in Sector-144, NOIDA. He has given the three Registration Nos.
as under:(a)
(b)
(c)

Sector-58 License No. 12/lndusLogicjSTP /N-11/2006 dated 13.09.200().

Sector-59: License No. 11/lndusLogic/STP/N-11/2004 dated 30.06.2004.
Sector-64: License No.113/lndusLogicjSTP/N-ll/OU dated 30.09.2008.

On being asked about the Procurement Certificate No. 101/09-10 dated 09.12.2009
7.3
purportedly issued by Superintendent, Central Excise, Range -12, NOIDA, import invoice No.
GL00807-01 dated 19.10.2009 of M/s Genband, Import Certificates dated 17.11.2009
purportedly issued by Ms. Sangeeta Hemrajani, Assistant Director, STPI of India, NOIDA and
12

Bill of Lading No. 529104030 of Mjs Seaquest Line all in favour of M/s Global Logic India Pvt.
Ltd., A-36, Basement and Ground Floor, Sector-64, NO IDA, he stated that the said procurement
certificate was not applied for by them nor issued by the Range Superintendent to their
company nor other documents have been issued by the supplier or the freight forwarder or
the authorities in favour of their company; that they do not import the capital goods such as
servers and networking equipments of M/s Genband, these are supplied by M/s Genband on
loan basis, free of cost and there is no payment involved as they are developing software for
them. He further stated that since 2004 to October 2010 M/s V.K. Jain & Co. were their CJ-IA
and that Sh. Praveen Garg, Proprietor of M/s Ambika Enterprises has not been their CHA al
any time nor M/s Agility Logistics Pvt. Ltd was their forwarder. He further stated that they
were telephonically interacting with Sh. Prashun Jain who was working with CHA firm
M/s V.K. Jain & Co. for clearance of their import consignment and he was understood to be
related to Sh. V.K. Jain. He further stated that they have an account in YES Bank in Sector 27,
NOIDA and that YES Bank has informed them that they do not have any branch in Sector-6,
NOIDA and that there was no reason that they could have an account with this branch. He
further stated that their company had no Director or employee with the name of P.L. Sahai or
P.L. Sahni (whose name appear in the factory de-stuffing Bond). He further stated that they do
not have / had any office work place or branch at the address 11-59, Basement at Ground
Floor, Sector-29, NODIA from 2004 to till date.
7.3.1 Whereas Statement dated 16.05.2012 (copy enclosed as RUD2l) of Sh. Sant Kumar,
Prop. of M/s S.K. Transport Co., Transporter, Room No. 1 to 9, CONCOH Building, lCD,

Tughlakabad, New Delhi was recorded wherein he inter alia slated that there was telephonic
message on 17.12.2009. Accordingly, two Containers bearing No. TGHU 8000730 & MSKU
9535652 were transported as per instructions from the office of Sh. Praveen Garg, CHA (M/s
Ambika Enterprises), he further stated that the first container was transported by Trailer
No.HR-55-8331 and second by HR-558-1384, he did not recollect the names of the drivers as
drivers were frequently joining and leaving their firm. He further stated that for transporting
these two containers to Nangloi he had charged Rs. 12,000/-- in cash from Sh. Praveen Garg,
CHA (M/s Ambika Enterprises) which was collected from their office; that he did not know as
to where in Nangloi the containers were unloaded. He further stated that he did not lmow
any person by the name of Prashun Jain or Sonu; He further stated that about one month
earlier Sh. Praveen Garg, CHA, came to his office and saw the daily register and he mentioned
the name of'Prashun' against the entry of trailer No.IIR-SSH-1384 where the name of Arnbika
Enterprises was mentioned previously.
7.3.2
Whereas after receipt of call detail records from the SllB, I & G Cornmissionerate,
Delhi statement of Sh. Sant Kumar, Prop. of M/s S.K. Transport Co., was again recorded
13

under Section 108 of the Customs Act,1962 on 17.12.201:-3 (RUD-22) wherein he inter alia
stated that mobile number 9811711802 was in his name and was being used by him; that
after having seen the call detail records of mobile number 9811411804 he stated that on
17.12.2009 at 22:27:02 Hrs he had received a call from this mobile number on his mobile
number 9811711802 and talked for 142 seconds; on being told that this number was being
used by Shri Prashun Jain, he stated that on that day they had transported two containers by 2
trucks in the name of Global Logic India Pvt. Ltd to Nangloi (Delhi) and he was confident that
the talk they had was with regard to this transportation of containers.

7.4.1 Whereas statement of Sh. Surender Singh, employee of M/s Vivek Road Lines was
recorded under Section 108 of the Customs Act,1962 on 21.05.2012 (copy enclosed as RUD-23).
In his statement he, inter-alia, stated that he was working with Vivek Hoad Lines, 37 DDA-LIC
Flats, Pul-prahladpur, New Delhi-44 as supervisor since 2009; that his main work was to
coordinate between various CI-!As & transporter and also included work related to loading/
un-loading, collection of charges, to send transport papers to the parties etc.; that hl~ also
visited office of Mjs Ambilka enterprises, CHA,

located at 205-C, Container Depot, lCD,

TUGHLAKABAD for soliciting transport work and that there he used to meet Sh. Pravl.:'en Garg
or his employee Sh Ajay; that on 17.12.2009 he met Sh Praveen Garg at his office and asked
him if there was any transport work to which he said that 2 containers of 40 feet were to lH-'
transported to Nangloi, Delhi & he needed two trawlers for the said purpose; Lhat he arranged
one trawler each from Mjs Amar Goods Carrier, CONCOH Building lCD, Tughlakabad and M/s
Amar Goods Carrier, Room no. 321, Administration Building (CONCOH), lCD, Tughlakabad al
the rate of Rs. 6000/- each and the two containers of M/s Global Logic India Pvt. Ltd werl'
transported as under:
Trawler no. HR47C-1785- Container No. MSKU 8667150-40"
Trawler no. HR47-2471- Container No. MSKU 8044042-40"
That on being asked he stated that for HR47-1785, M/s Sharma Road Lines issued bill no.
1910 dated 20.12.2009 for Rs. 6000/- to his firm and Mjs /\mar Goods Carrier issued bill for
Rs. 6000/- to their firm for trawler no. HR47-7142. On the basis of these bills their firm M/s
Vivek Road Lines issued bill no. 562 dated 21.12.2009 for Rs 15000/- to M/s Ambika

Enterprises ; that he did not have detail of the drivers of these trawlers as it was a two
and half years old incident; that he did not know as to where the goods loaded in these
trawlers were unloaded; that on 31.12.2009, Rs 13,000/- in cash were received from M/s
Ambika Enterprises which was although Rs.2,000/- less, but was accepted; that the details of
two containers was mentioned at page at S.No. 681, 682; that bill no. 562 dated 21.12.2009
was issued in the name of M/s Ambika Enterprises by them. He also submitted photo copies
of the following documents:
14

1.
2.
3.
4.
5.
6.
7.

Bill BookS. No. 551 to 600 (all issued)

Job register (page 1 to 87 written rest blank)
Pageofdiarydated 17.12.2009
Daily slip dated 17.12.2009, S. No. 136 & 137
Dairy page dated 31.12.2009
Bill no. 1443 dated 18.12.2009 of Mjs Amar Goods Carrier
Bill No. 1910 dated 20.12.2009 of Mjs Sharma Road Lines

He also put his signatures on the above papers & stated that these were genulne. He
further stated that they did not have any discussion with Sh Prasun Jain or Sonu in
connection with transport of these containers or trawlers & that he did not know any
such person.
Whereas after receipt of call detail records from the SIIB, I & G Commissionerate,
Delhi statement of Sh. Surender Singh, employee of M/s Vivek Road Lines was again
recorded under Section 108 of the Customs Act, 1962 on 10.12.2013 (copy enclosed RliD-24).
In his statement he inter alia stated that mobile nurnber 99Y0080182, which wets a pre .. petid
connection, was being used by him and that the transport firm was paying to him for re .

7.4.2

charge: that on being asked about the mobile number 2.250215.12l._against thenfl.r_ty_"_l]il.Y.ls:un
Sharma" mentioned in the diary maintained by them_, which was earlier submitted in the
Customs office during investigations, he stated that they had been told that this number
belonged to the party whose goods they had transported; that this number was talu~n so that
the party could be contacted in case of need and also could be provided to the drivers of the
trucks carrying the goods; that he was shown call detail record of the mobile number
9811411804 procured by the Customs authorities from the mobile service provider and after
having perused the same he stated that on 17.12.2009 at 22:29:49 he had received a call from
mobile number 9811411804 on his mobile number 99<JOOB01 B2; that this call wets received
by him from Shri Prashun Jain who wanted to know about the driver & truck carrying the
goods.
7.5
Whereas statement of Sh. Prashun Jain, also a CHI\ was recorded under Seclion lOB
of the Customs Act, 1962 on 29.05.2012 (copy enclosed as HUD-25) wherein he inter alia stated
that he was working in Mjs V.K. Jain & Co. (CHA firm) in Delhi as assistant from 1995; that he
got a G-Card after three years and on the strength of the same he worked in M/s V.K.
Jain & Co. till 2006; that thereafter he got his own CHA License No. R-91/2006 from Delhi
Customs and since then working as CHA; that his areJ of work is Air Cargo Complex, IGI
Airport, New Delhi and he also worked as CI-IA in lCD, Tughlaketbad till 2009 but very few Bills
of Entry were filed by his CHA firm M/s Prashun Jain. On being asked he further stated that

15

M/s Associated Cement Companies and M/s Infotech Services were his clients in lCD
Tughlakabad and IGI Airport, Air Cargo, New Delhi; that he was dealing with M/s Global
Logic India Pvt. Ltd., NOIDA which was STPI Unit and was filing Bill of Entry on their
behalf as well as attended to all worl< relating to clearance of their consignments at Air
Cargo, Delhi upto September 2006; that he had not filed any Bills of Entry for M/s Global
Logic India Pvt. Ltd. in ICD Tughlakabad nor attended to their working at lCD Tughlakabad;
that since Sh. V.K. Jain, CHA was an old man of approximately 64 years & whenever there was
request from him, he assisted him occasionally in his office work up to April, 2010. On being
specifically told that since he (Prashun Jain) worked along with Sh. Praveen Carg, CHA in Mjs
V.K. Jain & Co. and being old colleagues, Sh. Prashun Jain gave Sh. Praveen Garg the documents
for filing the Bill of Entry No. 856627 dated 14.12.2009 on behalf of M/s Global l,ogic India
Pvt. Ltd., he (Prashun Jain) stated that Sh. Praveen Garg had worked with him in M/s V.K. jain
& Co. upto the year 2006-2007 and then both got separate CIIA Licenses and thereafter Sh.
V.K. Jain also stopped business. He denied that he had given any authorization or any
other documents to Sh. Praveen Garg for filing of Bill of Entry No. 856627 dated

14.12.2009 of M/s Global Logic India Pvt. Ltd. On being shown a photocopy of log book
resumed from the office of Sh. Praveen Garg, CHA vide Panch nama dated 01 JE1.20 12 wherein
at Sr. No. 461, the name of importer is mentioned as M/s Global Logic India Pvt. Ltd. with
regard to clearance of 4 containers vide Bill of Entry No. 856627 dated 14.12.2009 and a name
'Sonu' is also mentioned in the same entry, Sh. Prashun Jain stated that though he was
called 'Sonu' in the family but he had not given any documents to Sh. Praveen Garg for
filing Bill of Entry for M/s Global Logic India Pvt. Ltd. and he had no conn(cction with the
clearance of the 4 containers from lCD, Tughlakabad, New Delhi and he was not able to
understand as to why 'SONU' was mentioned in the so called log book of the CJIA. l-Ie further
stated that it was record of Sh. Praveen Garg, CH.A, and even if assuming it was proper, which
he doubted, the CHA Sh. Praveen Garg might write any name in

thl~ir n~cord

at any time; LhJL

he had no connection with it. He further stated that he had not filed any Bill olt:ntry at ICU
TUGHLAKABAD through Sh. Praveen Carg, CH.A.

7.6

Whereas statement of Sh. Lallan Kumar, employee of CIIA of M/s Arnbika Enterprises

was recorded under Section 108 of the Customs Act, 1962 on 04.07.L012 (copy enclosed as

RUD-26). He stated that he had been working as Assistant with the CHA since year 2006 and
was holding G-card No. 68/2009 since 2009; that he had been working with the Ambika
enterprises, CHA firm owned by Sh. Praveen Garg; that he had been filing Bills ol Entry tor
imports through e-filing; that majority of documents like import invoice, B/L, Packing I.ist,
Country of Origin Certificate and test report or analysis report etc. were received by e .. mail or
in person; that occasionally Sh. Praveen Garg brought papers rwrsonally and papers were e
filed or in the CMC centre; that he had been shown B/E No. 13:)6627 dated 14.12.2009 and

16

stated that this B/E had been filed by their CHA firm Ambika Enterprises in respect of Global
Logic India Pvt. Ltd., A-36, Sector-64, (Naida) & papers relating to this were given to him by
Sh. Praveen Garg, CHA & that on that basis he filed those papers in the CMC; that Sh Praveen
Garg gave him PC No. 101/09-10 dated 09.12.2009, Invoice dated 19.10.2009, B/L no.
529104030 dated 13.09.20009 & STPI Certificate dated 17.11.2009 and on that basis he filed
B/E No. 856627 dated 14.12.2009 through CMC; that on being asked he stated that he did not
know as to how much consideration was received for this paper or from whom it was
received; that the said bill of entry covered 4 containers which were transported in Delhi
through M/s S. K. Transport & Vivek Road Lines, 2 containers each; that they did not have in
their office any authorisation letter from M/s Global Logic India Pvt. Ltd; that he did not
remember whether the authorisation letter was with Sh Praveen Garg or along with other
papers; that before filing the subject bill of entry they did not talk to any person from M/s
Global Logic India Pvt Ltd.; that he was told by Sh Pravecn Garg that for filing this B/E some
other CHA had given the papers; that on being asked he stated that he was also called by the
name of Ajay but his name as per papers is Lallan Kumar.
Whereas statement of Sh. V.K. Jain, Proprietor of M/s V.K. Jain & Co., CHA 1/71, Sjo
7.7
Late Sh. G.C. Jain aged -65 years, R/o T-10, Green Park Extn, New Delhi 16 and office at 176,
Gautam Nagar, Gulmohar Club Road, New Delhi -49 was recorded under Section 1 OB of the
Customs Act, 1962 before the Superintendent of Customs (SIIB), lCD TUGHLAKAB/\[), New
Delhi on 04.07.2012 (copy enclosed as RUD-27). He inter alia stated that he obtained the CHA
License No.l/71 in the year 1971 from Commissioner of Custon1s, Delhi and tl1at hc was the
Proprietor of the CHA firm. On being asked whether his CHA firm was also clearing the import
consignment of M/s Global Logic India (Pvt.) Ltd. (STP) unit and it so in which period, he
stated that M/s Global Logic (India) Pvt. Ltd. was previously known as M/s lnciustagic India
Pvt. Ltd. and in the year 2007 and 2008 it was changed to M/s Global Logic (India) Pvt. Ltd;
that he was doing clearance work of imported consignment for them right from the y<:'ar 2004
onwards and continued till the year 2010.; that his firm was doing clearance for their all units
situated at (i) B-34/lA B-34/2, Sector -59, NOIDA, (ii) /\-36, Basement ami Ground Floor,
Sector -64, NOIDA and (iii) B-23, Sector-5B, NOIDA during the aforesaid period. On being
asked whether Sh. Prashun Jain and Sh. Praveen Garg were his employee during 2004 to 2010
and if so what was their area of operations and activity in his CHA firnLb_utated.J.hJL.SJ_L
Prashun Jain and Sh. Praveen Garg were employees in his CHA firm. Sb~l~:9shurL]ain joined his
firm in the year 1995 and left in the August or September 2006 as he got his own CHA License
Sh. Praveen Garg joined firm in the year 2003 and left in end of 2007; that the area of
operations allocated to them by him was as under: -

17

(A) Sh. Prashun Jain: - was looking after the paper work of all the import/ export and
other miscellaneous work, clearance of consignment at Air Cargo Complex, Delhi.
(B) Sh. Praveen Garg: - was looking after the paper work of all the imports/ exports
filling of BE, miscellaneous work and clearance of import/ export consignment at lCD
Tughlakabad New Delhi and meeting at lCD PPG if the work originated there.
He was shown statement dated 29.05.2012 of Sh. Prashun Jain wherein in answer
No.l3 he had admitted that till April 2010 he was handling much of the work of M/s Global
Logic India (P) Ltd. in his firm M/s V.K. Jain & CO and asked to explain the factual position. He
stated that since he was an old person, Sh. Prashun Jain was his nephew (his brother's son)
and sometimes used to help him in the accounts work in office as well as in clearance of
consignment of various imports/ exports at Air Cargo Complex, Delhi; that after 2010 April he
was not doing any work for him. He was shown the statement dated 29.05.2012 of Sh. Prashu n
Jain and in token of having seen the same he signed Lhe same. On being asked whether, Sh.
Prashun Jain had filed either through himself or through any other C:HA except M/s V.K. Jain &
Co. any B/E of M/s Global Logic (India) Pvt. Ltd., NO IDA in lCD Tughlakabad, he stated that as
per his knowledge he had not filed either himself or through any other CHA any BE of M/s
Global Logic (I) Pvt. Ltd., NOIDA at lCD Tughlakabad New Delhi as he believed that M/s Global
Logic(!) Pvt. Ltd. had filed all the B/Es at lCD Tughlakabad New Delhi or at Air Cargo Delhi
through his firm M/s V.K. Jain & Co; that he had also got this fact confirrned from them Jncl
came to know that they had not filed any BE through the other CHi\ till October, 2010. lie was
asked whether he had ever asked Sh. Praveen Garg, CI-1/\ to file any BE fur M/s Clobal Logic (I)
Pvt. Ltd., NOIDA. To this he stated that sometime when he used to be busy in other work he
used to ask Sh. Parveen Garg CHA to file BE of M/s AC:C: Ltd. in lCD TUGHLAKABAD, New Delhi
but he never asked him to file BE for M/s Global Logic (I) Pvt. Ltd., NOIDA, as his firm was
filing BE for the company namely M/s Global Logic (I) Pvt. Ltd. On being asked if he ever asked
Sh. Prashun Jain to file BE of M/s Global Logic (!) Pvt. Ltd. in lCD Tughlakabad, he stated that
he never asked him to do so as he was looking after the work at Air Cargo Complex, New Delhi
and not at lCD Tughlakabad New Delhi. He was shown a copy of l3E No.B56627 datL)d
14.12.2009 filed by M/s Global Logic(!) Pvt. Ltd. A-36, Sector-64, NODIA through M/s Ambika
Enterprises CHA firm of Sh. Parveen Garg and asked to see and sign the same in token ot
having seen and was asked whether he had asked Sh. Prashun Jain or Sh. Praveen Garg to fiiP
this BE in !CD TUGHLAKABAD, New Delhi, he stated that he never asked Sh. Prashun Jain or
Sh. Parveen Garg to file this BE; that he had no knowledge of the matter. On being asked
whether Sh. Praveen Garg, CHA Proprietor of M/s Ambika Enterprises told him that Sh.
Prashun Jain, his nephew had given this document for filing the BE No.B56627 dated
14.12.2009 in the name of M/s Global Logic (I) Pvt. Ltd., NOIDA, he stated that Sh. Praveen
18

Garg never talked to him in this matter. On being asked whether M/s Ambika Enterprises, CHA
firm of Sh. Praveen Garg was raising any Bill/ Invoice or any cash memo for the work done in
respect of M/s ACC Ltd. or on his behalf either to his firm M/s V.K. Jain & Co. or to M/s ACC
Ltd, he stated that Sh. Praveen Garg never raised any Bill/ Invoice on his firm or on M/s ACC
Ltd. for the BE filled for M/s ACC Ltd. He charged the expenses in cash from him ranging
between Rs. 1,000/- to Rs. 1,500/- per container; that the official bill on M/s ACC Ltd. was
raised by his firm M/s V.K. Jain & Co.
7.8
Whereas statement of Shri Bablu Iqbal S/o Shri Hafiz Khan Rjo A-718, Cali No. 8,
Jaitpur Extension Part-11, Badarpur, New Delhi-110044 was recorded under Section lOB of the
Customs Act, 1962 on 08.02.2013 (copy enclosed as RUD-28). wherein he inter-alia stated
that he was the owner of M/s Amar Goods Carrier, A-2B, Sabbir Manjil, Vishvakanna Colony,

Delhi -110044, and operating from that place rented in by him; that as on that date he owned
3 commercial vehicles, namely:l-IR55A-3855
HR55C-8715
HRSSB-0460

- Ashok Leyland
- Ashok Leyland
- Ashok Leyland

That the above vehicles had been registered in the name of his brother Shri Jabbar S/o
Mohd. Hafiz Khan; that he used these vehicles for carrying the goods on all India basis. On
being asked he stated that during the month of December, 2009 vehicle no. HR47-7142 was
owned by him and on the request of M/s Vivek Road Lines it was booked Lo carTy the
container No. MSKU 8044042-40' on 18.12.2009 which was oft1oaded in Nangloi as per the
details (bilti) given by M/s Vivek Road Lines; that they h;H1 made an entry in their register at
page no. 156 dated 18.12.2009, a copy of which was submitted by him. He further stated that
he was paid Rs. 6000/- against their Bill No. 1443; that he was not approached by any CHA or
any other person in respect of the said consignment except Mr. Surender /Birencler of M/s
Vivek Road Lines; that as stated by his the then driver Shri Afroz, they were nol able to
recollect as to where the container was off1oaded; that tlw goods were delivered as per the
address given in the Bilti which was returned to M/s Vivek Road Lines after delivery of goods
at the time of billing; that as the matter was quite old, he was not able to recollect the
location, because number of times his vehicle went to Nangloi and generally the driver was
asked to approach a particular place like Dharma Kanta etc. where the owner's person used to
come and contact the driver for delivery at the place of their choice,
7.9
Whereas statement of Shri Praveen Garg, was again recorded on 26.02.20U (copy
enclosed as RUD-29) under Section 108 of the Customs Act, 1962. On being asked as to who
contacted the transporter for transportation of goods imported by M/s Global Logic India Pvt.
Ltd., NOIDA, vide BE No.856627 dated 14.12.2009, he stated that Transporter was introduced

19

to Sh. Prashun Jain (@ Sonu) in his office on request of Sh Prasun Jain; that most of the time
Mr. Lallan Kumar helped importer in transportation; that he could not recall actual events. He
was also asked if he knew San jay Mathur or Gautam Sharma, he stated that with respect to this
shipment he could recall only two names (Sonu ]i) or Prashun Jain & Company named M/s
Global Logic India. On being asked if he ever worked with Mjs V.K. Jain & Co., he stated that as
per form of appointment he was supposed to get his own customers and providing ancillary
services to these customers from his lCD office; that since he used to report to M/s V.K. Jain at
his Defence Colony and Gautam Nagar office, he hardly made any visit to M/s V.K. jai ns' Hailey
Road office or served customers which were exclusive to M/s V.K. Jain & Co. He was asked the
condition under which he had filed the papers in respect of said BE of Mjs Global Logic India
Pvt. Ltd., he stated that Prashun Jain was occasionally helping him in clearance of genuine
consignment at Air Cargo; that he was taking his help at Air Cargo for cutting of expenses; that
when he asked him to help in his lCD consignment he could not say no considering pasl
relationship; that this was the only consignment they had done for Prashun Jain to the best of
his knowledge.
7.10 Whereas statement of Shri Dinesh Srivastava who was working with Agility
Logistics Pvt. Ltd. Enkay Centre, 1st Floor B Block, Vanijya Nikunj, Udhyog Vihar, Phase-5
Gurgaon-122016 as Executive during the period of 200B to 2011 was recorded on
17.02.2014 (copy enclosed as RUD-30) under Section lOB of the Customs Act,1962.. In his

statement he inter alia stated that he was looking after work of Documentation co .. ordination;
that he used to get pre-Alert Documents from the Overseas /long Kong office by mail on behalf
of the Agility & send the same to Consignee by E-mail on behalf of his company; that
thereafter once shipment arrived at India they send ArTivaJ Information to consignee by mail
along with Gateway Import general manifest & Local General Manifest details; that once
shipment arrived at final Destination, he used to release Delivery order to consignee on behalf
of the Company (Agility) after collecting required Documents like Authority letter & payment;
that once Delivery Order was released their responsibility was over. He was shown copy of the
email dated 11th December, 2009 11:07 AM (copy enclosed as HUD-31 ). After having seen
that email copy, he stated that this mail had been sent by him from his then e-mail ID
dsrivastava@agilitylogistics.com to smgloballogic@gmail.com; that vide this mail he had
sent Debit note to Global Logic India Pvt. Ltd.; that this mail address was communicated
to them by their Hong Kong Office; that their Hong Kong office was directed by
NeetajHS Industries [neeta@hsindshk.com] vide her mail dated December 01, 2009
9:44AM (copy enclosed as RUD-32), who had represented the HS Industries (HK) Hong
Kong and had booked the consignment. He further stated that they had made earlier
communication in the matter with Global Logic at the above e-mail address as per the
directions of HS Industries (HK) who had booked the consignment covered under MBL

20

MAEU529104030, HBL No. HKG1050908/001. He was also shown the copy of the
COLLECTION/DELIVERY INSTRUCTIONS dated 11.12.2009 of Agility Logistics Pvt. Ltd. (copy
enclosed as RUD-33). After having seen the same he stated that this document had been
issued by him after the payment/ dues were paid by the customer; that this document was
handed over by him to the person bearing authorization letter dated 11.12.2009 from Global
Logic India Pvt. Ltd.; that he had obtained the signatures and mobile number of the person
who had come to collect the Delivery Order. He was also shown following letters, which were
inter-alia, submitted by M/s Agility Logistics Private Limited vide their letter dated
02.05.2012 (copy enclosed as RUD-34):(i)

(ii)

(iii)

(iv)

Letter dated 01.12.2009 from Mjs Agility Logistics Pvt. Ltd. to Maersk India Ltd.
requesting to manifest the goods covered under MBL No. MAEU5291 04030 in
the name of Mjs Global Logic India Pvt. Ltd, 1-1-59, Basement & Ground Floor,
Sector-29, NOIDA, Uttar Pradesh (copy enclosed as RUD-35).
Letter dated 11.12.2009 from M/s Agility Logistics Pvt. Ltd. to Maersk India Lld.
asking them to issue delivery order in the name actual consignee & bearer of
this letter (copy enclosed as RUD-33).
Letter dated 10.12.2009 from Mjs Agility Logistics Pvt. Ltd. to MCJersk lndiCJ Ltd.
requesting them to allow to take the Global Logic to take the containers for
factory de-stuffing (copy enclosed as RUD-36 ).
Letter dated 11.12.2009 from Mjs Agility Logistics Pvt. Ltd. to the
Commissioner of Customs giving NOC for filing Bill of Entry in the name of
Global Logic India (copy enclosed as RUD-37).

After having seen these letters he stated that these letters had been issued/signed by
him after discussion with his seniors.
7.11 Whereas after detection of this case by the Customs, lCD, TLJGHLAKAB/\D, Shri PrCJveen

Garg made various representations regarding involvement of Shri Prashun Jain and Shri
Prashant Gupta and in support of this he also submitted details obtained by him under Right
to Information Act from SIIB, Customs, Import & General Cornmissonerate, New Customs
House, New Delhi in respect of a similar case detected by the I & G Commissionerate, NCH,
New Delhi.
7.12 Whereas statement of Sh. Prashun Jain, was again recorded under Section 1 OB of the
Customs Act, 1962 on 20.02.2013 (copy enclosed as RUD-38). lie stCJted that his firm was !J
CHA firm and the License of which stands suspended since Decern!Jer 2010 following a case of
illegal imports in the name of M/s Rajdhani Crafts during the year November, 2010 at Air
Cargo, IGI Airport, New Delhi. On being asked whether the work of clearance at Air Cargo, New

Delhi in respect of Mjs Global Logic India Pvt. Ltd. NO IDA was assigned to him or M/s V.K. Jain
21

CHA, he stated that the work was assigned to Mjs VK Jain & Co. who in turn asked him to look
after the work of clearance of the said company at Air Cargo New Delhi. On being asked if he
was ever asked by any person of M/s Global Logic India, NO IDA to look after their clearance of
imports, he stated that Mr. CPS Bisht and Mr. Jay Kumar had asked hirn to look after their
clearance on behalf of M/s V.K. Jain & Co. On being asked on what terms and conditions he had
worked with Mjs VK Jain & Co. to look after the work of M/s Global Logic India Pvt. Ltd., he
stated that he was their employee during the period 1993-2010. On being asked if he had ever
cleared any goods during his engagement with Mjs VK Jain & Co. from lCD Tughlakabad, he
stated that he had not done any complete clearance of any company except at times; he
attended to work in absence of any of the persons working in lCD TUGHLAKAI3AD. On being
asked the name of the person who had been working with him during his assignment/ stay
with M/s VK Jain & Co. in the year 2009-2010, he named Mr. Ani! Kr. Dutta, Mr. Vikas
Chaudhary & Mr. Amit Kr. Jha. On being asked as to who was the person employed by him
under his CHA firm and which different port/ cargo was he engaged in clearance of goods CIS
CHA, he stated that Mr. Sunil Kumar, the address and phone no. would be provided to us by
tomorrow; that his firm was engaged in clearance of goods during the period 2006 till 2010 at
ICD Loni, Dadri and Air Cargo Complex, New Delhi. On being asked if he had ever cleared the
goods of any 100% EOU other than M/s Global Logic India Pvt. Ltd, he stated that at that
moment he did not remember and would check-up his records and would intimate by the next
day. On being asked if he knew a person named as Sanjay Mathur he replied in negative. lie
also denied that he had known a person named as Sh. Gautam Sharma. On being asked if he
knew Lalan Kumar, he stated in affirmative and that he was a staff of Mr. Praveen Garg, CHA
He also stated that Lalan Kumar is also known by the name of Sh. Ajay Kumar or Ajay Singh.
On being asked as to what kind of relationship he had with M/s Ambika Enterprises or with its
Proprietor, he stated that he had already stated in his earlier statement dated 29.05.2012 that
they were working together with Mjs V.K. Jain & CO, and since he got his own license he
asked him to look after the clearance of one of his client M/s Sahara India at 1\ir Cargo, New
Delhi, the clearance were effected by him under his own CHA license, the payment of which
was paid to him by way of cash by Mr. Praveen Carg. On being asked if he ever asked Mr
Praveen Garg to clear the goods at lCD, Tughlakabad of any of your client or client of your
employee i.e. Mjs VK Jain & CO., he denied having done so. On being asked if he received any
documents related to the said company for clearance in respect of the above said BE at lCD
TUGI-ILAKABAD from Sh. Lalan Kumar of Mjs Ambika Enterprises, he denied the same.
Whereas as per the information received from the Commissioner of Customs, Import &
General, new Customs House, New Delhi, Shri Prashun Jain, resident of B-5/109, Mayur
Apartments, Plot no. 53, Sector-9, Rohini, New Delhi was issued Show Cause Notice dated
14.09.2012 in the matter of fraudulent import of goods in the name of M/s Rajdhani Crafts,
8.

22

Khasra No. 1955 to 1965 near 6 KM stone Chornu Village Jaitpura, Jaipur, an 100% EOU
(Enclosed as RUD-39). In the said case also Shri Prashun Jain, CHA had made use of another
CHA namely Mjs Rajender P. Kapur for filing the Bill of entry. On 19.1 L2010 he was arrested
in this case under Section 104 of the Customs Act, 1962 by the SIIB, Customs, Import &
general, New Customs House, New Delhi. It was also learnt that Shri Prashun Jain had taken
help of one Biplab Kumar who was employee of CHA firm M/s Rajender P. Kapoor. Show
Cause Notice dated 17.11.2011 (copy enclosed as RUD-40) & 14.09.2012 were also issued to
him for this offence. His CHA licence was also cancelled by the Commissioner of Customs, I & G
Commissionerate, New customs House, New Delhi vide Order No. 03/NLB/ Policy/12
dated 17.7.2012. It was also noticed that although Shri Prashun Jain himself was a CHA at
that time but he did not use his CHA number for clearance of that consignment and instead he
chose to use CHA number of another CHA namely Rajender P. Kapoor. Shri Prashun Jain in his
statement dated 19.11.2010 tendered before the Superintendent, SllB, I & G CommissiorH:'rate,
New Delhi (copy enclosed as RUD-41) inter alia stated that he did not use his CHA licence/
number deliberately to avoid cancellation of his licence. It was also found that in that case Shri
Prashun Jain had connived with one Prashant Gupta. ll was also revealed that mobile numbers
9811364889 and 9582747406 were being used by Prashant Gupta and that Shri Prashun Jain
was using mobile numbers 9811411804 & 9716056901 & 9Bl163364L
From Uw
information provided by Vodafone Essar Mobile Services Limited, the mobile nurnlwr
9811411804 is registered in the name of one Tejender Pal Singh, S-4/74, Old Mohan Nagar,
Delhi, the mobile number 9811633641 is in the name of one Amir Hasan, V-1 00, Ambedkar
Basti Ghonda Viii., Delhi, the mobile number 9811364889 is registered in the narne of /\mil
Goyal, C/o Surender Kr Goel, H.No. 3663, B/7, Napang Colony, Trinagar, Delhi and Mobill'
number 9582747406 is registered in the name of Kuniya Devi, 923, Gali No.-60, Lckhu Nagar,
Trinagar, Delhi. During the course of enquiry in that case Shri Badan Singh Raulela sjo Shri
Ram Charan Singh Rautela, R/o A2/125H, Mayur Vihar, Phase-II, Delhi-110096 employee ol
Mjs Nayal< Aviation Services (P) Limited in his statement dated 09.12.2010 (copy enclosed as
RUD-42) tendered before the Superintendent Customs, SllB, I&G, Commissionerate, Delhi has
inter alia stated that mobile numbers 9811364889 and 9582749406 belonged to Shri
Prashant Gupta.
Whereas in his statement dated 19.11.2010 recorded under Section 1OB of the Customs
Act, 1962 before the Superintendent, SIIB, Customs, I&G Commissioneratc, Shri Prashun Jain
also stated that Mobile No. 9278820327 was being used by one Shri K. N. Raza who used to
take delivery of goods at Nehru Place. From the Call detail records, it is also observed that in
the Month of December, 2009, Mobile number 9278B20327, which was found to be obtained
9.

23

on fake identity, had been used in communication with the freight forwarder in the instant
case namely M/s Agility Logistics Pvt. Ltd and with mobile number 9250215321.

10.

Whereas it was also learnt that the SIIB, Customs, Import & General Commissionerate,

IGI Airport had procured call detail records of various mobile numbers during investigations
carried out by them in the case of fraudulent import in the name M/s Rajdhani Craft. It
appeared that the said CDRs are relevant in the instant case being investigated by this
Commissionerate. Accordingly, Additional Commissioner, SIIB, Customs, Import & General
Commissionerate, IGI Airport was requested to provide copy of these CDRs & other relevant
records which were provided by them vide their letter dated 28.11.2013 (copy enclosed as

RUD-43). After scrutiny of the Call Detail Records of mobile phones obtained from different
telecom service providers by the SIIB, Customs, I & G Comrnissionerate New Delhi in relation
to enquiry conducted by them in the matter of fraudulent import of goods in the name

Mh

Rajdhani Craft, which were further obtained by the SIIB Branch of Customs, lCD, Tughlakabad,
various persons mentioned herein above, whose mobile numbers are reflected in the CDHs,
were contacted & called by the SIIB of Customs and their statements were recorded undtr
Section 108 of the Customs Act,1962. From the enquiry made from these persons, it was
revealed that that Mobile No.9811411804 was being used by Shri Prashun Jain and Mobile No.
9811364889 by Shri Prashant Gupta. As per M/s Aircel Limited Mobile No. 97160S6Y01

Is

registered in the name of Shri Prashun Jain.

11.1

Whereas statement of Shri Sanjeev Talwar

sjo Shri H. C. Talwar, H/o 6/B7-BH,

Malviya Nagar, Delhi-110017 was recorded on 23.12.2013 (copy enclosed as RUD-44) under
Section 108 of the Customs Act, 1962. In his statement, he, inter alia, statc~d that he was
residing at H. No. 6/87-88, Malviya Nagar, Delhi-110017; that he was engaged in the real
estate advisory work; that Mobile No. 9810955700 belonged to him and he had been using
this number for the last about 5 years &. that it was a pre-paid connection; that the customs
officers had

shown him call details record of mobile no. 9811411804 for the period

01.11.2009 to 23.11.2010; that after having seen that detail he stated that he had received
phone calls from mobile no. 9811411804 and also called on this number from his mobile No.
9810955700 more than one hundred times; that on being asked he stated that mobile no.

9811411804 was being used by one Shri Prashun Jain @ Sonu whom he luww as a
person engaged in the worl{ of customs clearance(CHA)i that during this period he was a
Customs G-Card holder and mainly working at IGJ Airpor'l with M/s Air Cargo Helpers (CIIA);
that he did not remember the exact details of conversation he had with Shri Prashun Jain at
that time but stated that he met Shri Prashun Jain@ Sonu at IGI Airport because he was a CHA
and had work of customs clearance at the Airport and that is how he got to know Shri Prashun
Jain. They used to talk to each other; that it was also stated that he did not do any work for

24

him; that as per his knowledge he used to reside in Sector-9, Rohini, New Delhi; that they
did not have any business connections with each other; that he had never made any import of
goods either for himself or any other person.

11.2

Whereas statement of Mr Sandeep Sharma Sjo Late Shri Ram Krishan Sharma Rjo ll

No. 23/68-A, Tilak Nagar, Delhi-110018 who was user & subscriber of Mobile No.
9810222227 was recorded on 12.12.2013 (copy enclosed as RUD-45) under Section lOB of
the Customs Act, 1962.

In his statement he inter alia stated that he was engaged in the

business of trading of medicines for last about 6-7 years and that Mobile No. 9Bl0222227
belonged to him for the last 9-10 years & that it was a pre-paid connection. He was shown call
details record of mobile no. 9811411804 for the period 01.11.2009 to 23.11.2010. After

having seen this detail he stated that he had received phone calls from mobile no.
9811411804 on various occasions and he had also made call from his mobile No.
9810222227 to this mobile number. On being asked he stated that mobile no.
9811411804 was being used by one Shr Prashun Jain@ Sonu whom he knew as person
engaged in the work of customs clearance. On being asked, he stated that he did not
remember the exact detail of conversation they had at that time but stated that he rnet Slui
Prashun Jain @ Sonu around the year 2009 at the ISKON temple, Punjabi Bagh as they both
were followers of ISKON (Krishna Consciousness) and Pracharak (propagator) of the same
and that in this connection they used to talk on phones & had developed good fan1ily relations

& visited each other's houses also. He stated that he (Prashun Jain) resides in Mayur

Apartment, Sector-9, Rohini, New Delhi. On being asked, he also stated that they d1d not
have any business connections with each other; that he had never made any import of goods
either for himself or any other person.

11.3

Whereas statement of Mr. Arvind Kumar sjo Shri Naryan Poddar, Rjo

I~ZF-7G6/1BB,

Gali No.7, Raj Nagar-11, Palam Colony, New Delhi-110045 user of Mobile- No. Sl87120359B was
recorded on 09.12.2013 (copy enclosed as RUD-46) under Section lOB of the Customs Act,
1962. He inter alia stated that he was working with CIIA- M/s Dileep. T and he was G- card
holder (No. 120/04). On being asked he stated that Mobile No. 9B71203598 belonged to him
for the last abut 9-10 years & that it was a pre-paid connection; that prior to this he was
working with M/s Freight Express International Pvt. Ltd, janakpuri, New Delhi which was a
freight forwarder & Customs House Agent/broker. On being asked he also stated that during
December, 2009 he was working with M/s Freight Express International Pvt. Ltd. He was
shown call details record of mobile no. 9811411804. After having seen the details he stated
that he had made call from his mobile No. 987120359B to this mobile number on 15.12.2009

On being asl{ed he stated that mobile no. 9811411804 was being used by one Shri

25

Prashun Jain who used to be a CHA; that he did not remember the exact details ol
conversation they had at that time but most likely it might he with regard to freight
forwarding or Delivery Order etc.
11.4

Whereas statement of Mr Amit Aggrawl s/o Shri Chlranjl La! Aggarwal rjo C-2/9B,

West Enclave, Pitampura, New Delhi-110034 user/subscriber of phone Numbers Mobile9810843665 was recorded on 09.12.2013 (copy enclosed as RUD-4 7) under Section lOB of
the Customs Act, 1962. In his statement he inter alia stated that his educational qualification is
B.E. (Civil Engineering) and is engaged in supply of mainly uniform items to Military & para
military forces in the name & style of Maha Laxmi Agency; that their shop is currently located
at 86, Gali Jetwara, Pull Mithai Chowk, Azad Market, Sadar Bazar, Delhi- 1 10006; that the
Mobile No. 9810843665 belonged to him for the last about 6-7 years & that it was a post paid
connection. He also submitted a copy of bill issued by Airtcl to him in the past. On being
asked if he knew any person by the name of Prashant Guta & that if he had ever talked
to him or had any dealings, he stated that he knew a person by the name of Prashant
Gupta who was known to him as proprietor of Maya Sales Communication, Nehru Place,
New Delhi & lived in Sector-11, Rohini; that the mobile number of the said Shri Prashant
Gupta was 9811364889; that in the past he had spoken to him on this mobile phone number
in connection with some trade enquiries/ quotations etc. for supply of items to them He
stated that they had not purchased anything so far from him. He was shown ce:dl detail of
mobile no. 9811364889. After having seen this detail he stated that he had called Shri
Prashant Gupta 4 times on 17 Dec. 2009 and Shri Prashant Gupta also called him once on that
date.
11.5

Whereas statement of Shri Sanjeev Kant sjo Shri Vijay Kant rjo E-1, Mode'[ Town

(Model Town -11), Delhi-110009 was recorded on 01.01.2014 (copy enclosed as RUD-48). In
his statement recorded under Section 108 of the Customs Act,1962 he inter alia stated that his
educational qualification is B. Com and he was residing at E-1, Model Town (Model Town-!!),
Delhi-110009; that he was running a safety Audit Consultancy firm in the name & style of
Sinha Safety Consultants which has registered office at 0-490, Rishi Nagar, Delhi-110034 and
branch office at 40, Hanuman Lane, lind Floor, Connaught Place, New Delhi-l; that he was one
of the directors of M/s Piyush Impex Pvt. Ltd, 1224/5, Nai Wala, Karol l3agh, Near Auto Part
Market, Delhi-110005; that Mjs Piyush Impex Pvt. Ltd had a plastic injection moulding unit,
Plot no.-7, Nand Nagar Industrial Estate, Phase-1, Village- Mahua Khera Ganj, Kashipur,
Uttarakand; that besides this, the company was also engaged in commodity trading from KJrol
Bagh Office which is looked after by his uncle Shri Vinod Kant who was the other director of
this company; that Mobile No.9811558628 belonged to him for the last about 6-7 years &

26

that it was a post connection; that he also submitted a copy of bill issued by Vodafone
mobile services in the past. On being asked if he knew any person by the name of Prashant
Guta & if he had ever talked to him or had any dealings with him, he stated that he knew a

person by the name of Prashant who was known to him as a person engaged in the
business of computer parts at Nehru Place; that his (Shri Prashant) children & his children
were studying in the common school i.e. Ryan International School, Rohini, New Delhi so they
knew each other well; that he had visited his (Prashant's) house also & at that moment he die!
not remember his exact address; that Prashant resided in Sector-11, I<ohini, New Delhi; that
he can Identify him & his house; that the mobile number of the said Shri Prashant was
9811364889. He also stated that in the past he had spoken to him (Prashant) on this mobile
phone number several times as they knew each other. On being asked whether he had ever
purchased anything from him, he stated that he hac! never made any commercial dealings wirh
him and that he had never dealt with computer parts or any other electronic goods. He was

shown call details record of Vodafone mobile no. 9811364889 for the period from
01.11.2009 to 24.11.2010. After having seen this detail he stated that mobile
no.9811364889 was being used by Shri Prashant during this period; that he had
checked with his mobile phone book also and it was stored in the name of Shri
Prashant; that having seen the call detail record he stated that he had spoken trom his Mobile
No. 9811558628 to Shri Prashant on his mobile no. 9811364889 more than 100 times during
this period. On being asked as to details of conversations they used to have, he slated that he
did not remember exact details of talks they had but he said it must be on general issues as
they knew each other very well.

11.6

Whereas statement of Mr Atul Malhotra sjo Late Shri A. P, Malhotra, rjo F-292, lsi

floor New Rajender Nagar, New Delhi-110060 dated 16.12.2013 (copy enclosed as RUD-49)
who was the user of the mobile Phone Numbers- 9911927 448 was recorded under Section
108 of the Customs Act, 1962. He stated that he was engaged in the real estate business and

that Mobile No. 9911927448 belonged to him for the last more than 7 years & that it was
a post paid connection. On being asked if he knew any person by the name of Shri
Prashant Gupta & if he had ever tall{ed to him or had any dealings, he stated that he
knew a person by the name of Shri Prashant Gupta who was known to him & lived in
Sector-11, Rohini; that they both were disciples/ followers of Shri Satpal Ji Maharaj (Guru)
and he had spoken in the past to him on this mobile phone. He was shown call detail of mobile
no. 9811364889 for the period of 01.11.2009 to 21.11.2010. After having seen this detail he
stated that he had called on this mobile number during this period. However, at that
movement he did not remember if this number was being used by Shri Prashant Gupta as he

27

had lost the mobile phone in which this phone number was stored. He further stated that he
had no trade dealings with him so far.
11.7

Whereas Sh. Ashok Aggarwal, Sjo Sh. R.P. Aggarwal (mobile No. 9871229898)

appeared for tendering his statement on 10.01.2011 (copy enclosed as RUD-50). In his
statement recorded under Section 108 of the Customs Act, 1962 he inter alia stated that he
was residing at E-120, Sector-52, NOIDA, UP for the last 5 years and prior to that he was
residing at A-3/6, Sector-3, Rohini, Delhi; that he was engaged in the business of trading of
hosiery items and shoes and cloth etc. to Indian Army & to Para Military forces & that the
business was being carried out in the name and style of Om Tech (India) situated at l 26/2, La!
Kothi, Gali Jatwara, Pull Mithai, Sadar Bazar, Delhi-110006; that this

was a proprietary

concern and he was the proprietor of this concern; that the clients included the Director
General, Assam Rifles, Shillong, Meghalya; that before December 2011, he was partner in M/s
Maha Laxmi Agency situated at 86, Gali Jatwara, Pull Mithai, Sadar Bazar, Delhi -1 J 0006 and
the other partner was Mr. Arnit Aggarwal and was carrying the same business. On being asked
whether he had made import of any item during the last 5 years, he stated that he had done
imports in Om Tech (India) from 2012 of men cloth shoes from China at ACTL (Faridabacl). On
being asked whether he had made any purchases of import item from Sh. Prashant Gupta, he
stated that he had not purchased any imported item from Sh. Prashant Gupta or his firm. On
being asked whether he knew Sh. Prashant Gupta, R/o B-7 /16, first Floor, Sector-] l, Rohini,
New Delhi -85 and if yes, how did he know and what relation had he got with him, he stJted
that he knew him as he was also doing business of supply to Army. On being told that Sh.
Prashant Gupta in his statement dated 17.12.2013 inter alia stated that he was one of
the visitors to his house and whether he ever used his internet connection for any email
activity during November 2009, he stated that he had never used his (Prashant's)
internet connection for any email activity during November 2009; that he was using
mobile no.9871229898 in the year 2009 & 2010 and this number was still in use and it
is a post paid connection. On being asked that the telephone bill submitted by him contains
address, 51, 1st Floor, Pul Methai Chowk, Sadar Bazar, Delhi -110006, he stated that this was
the address of his earlier partnership firm when it was constituted and then that firm shifted
to some other address; the telephone company had not changed the address i.e, B6, Cali
Jatwara, Pull Mithai, Sadar Bazar, Delhi -110006. He was shown call detail record of Mobile
No.9811364889 for the period 01.11.2009 to 24.11.2009 which had been provided by
Vodafone and as per this detail he had talked from his mobile no. 9B71229B9B to this mobile
no. and also received the calls from this no. many a times and asked to stale the name of
person he was talking to and for what reason. To this he stated that this call reclmi was
around 4 to 5 years back & he was not able to recollect as to whom the said telephone no.

28

belong to; that since he did not know the person to whom the telephone no. belonged, so he
did not know for which reason he had called or received the calls.

In this case the goods fraudulently imported are not physically available. From the
enquiry conducted with the freight forwarder, it was revealed that M/s H. K. Industries (HK)
Ltd., who had booked the consignment, communicated by e-mail dated December 1, 2009
(copy enclosed as RUD-51) the details of relevant persons receiving the goods in India. As per
the said e-mail the person who was to be informed about the arrival of goods in question in
India & debit note, was one Sanjay Mathur on mobile number 9250215321 or e-mail

12.

smglobalLogic@gmail.com. Delivery Order in this case was issued on 11.12.2009 by the

freight Forwarder & mobile number of the recipient of the said D.O. was mentioned as
9250215321 in the office copy ofthe freight forwarder. The Shipping Line handed over the
Delivery Order (DO) No.221069 dated 17.12.2009 (copy enclosed as RUD-52), which was on
account of Mjs Agility India Pvt. Ltd., to the actual importer on the instructions of M/s Agility
India Pvt. Ltd. On enquiry from the Shipping Line, it was revealed that they have not retained
any proof of identity of person collecting the DO. Efforts were made by the customs to get call
details of this number but the mobile service provider could not provide the same as by that
time the required period of preservation of data had lapsed and hence they did not have this
data.
Efforts were made to find the details of the above said grnail contents & the person who
had opened the e-mail account. The Google India Ltd informed that this information could be
provided by M/s Google INC, USA & also provided e-mail address. Accordingly, summons
dated October 01, 2013 (copy enclosed as RUD-53) were sent to Google Inc, USA for
providing the details of G-mail account. The Google Inc, US/\ was requested to provide the
details of the subscriber of the e-mail smglobalLogic(iil_gmail.J:ll. m and contents thereof. The
Google Inc, USA, in pursuance of summons, provided details of creation of this email & IP
address as under:13.1

"COOGLE SUBSCRIBER INFORMATION

Name: Sanjay Mathur
e-Mail: smglobaiLogic@gmail.com
Status: Enabled
Services: Gmail, Coogle Services~ Coogle Talk, Transliteration, Web History, Yuu'f'ube
Secondary e-Mail: Jengshui12@gmail.com
Created on: 2009/11/26-06:34:17-UTC
!P: 122.173.199.107, on 2009/11/26-06:34:16-UTC
Language Code: en
No user !P logs data."

29

13.2

It was found that the internet service provider in this case was M/s Bharti Airtel

Limited. Accordingly, they were requested to provide the details of the person who had used
the internet service for creation of mail account on the given IP & time. Mjs Bharti Airtel
Limited vide their e-mail dated16.12.2013 (enclosed as RUD-54) informed as under:"01147541266_ds/ name Prashant Satyanarayan add B-7 16-17 1St Floor, Sector 11 Rohini.
DEL.DELH/.110085.
JP: 122.173.199.107, on 2009/11/26-06:34:16-UTC or 12:04:16/ST"

The phone number 01147541266 was found to be installed at the residence of

Shri

Prashant

Gupta.

Therefore,

this

shows

that

G-mail

account

smglobalLogic@gmail.com was created at the residence of Shri Prashan

Gupta @

Prashant Satyanarayan on 26.11.2009 at 06:34:16-UTC or 12:04:16 1ST. As per Cell JD

chart and call detail records of mobile number of Shri Prashant Gupta he was at his
home around this time (copy of Cell ID chart & CDR is enclosed as RUD-55).
14.

Whereas Sh. Prashant Gupta, sjo Lt. Sh. Satyanaraya.n Gupta, Aged -40 years

1~/o

87/16, 17, 1st Floor Sector-11, Rohini, Delhi -85 appeared for tendering his statement on
17.12.2013 (copy enclosed as RUD-56) and his statement was recorded under Section I OB ol
the Customs Act, 1962. He inter alia stated that he was engaged in the trading of Computer
Parts & General items from 2002 to 2010 and that he had done business in the name of P P
Traders from 2002 to 2004; that after that he went to Bombay and did some job & came bacli
to Delhi around 2004 end; that from 2007 he started business of trading of computer items at
Nehru Place in the name and style of M/s Maya Sales Communications, 210, Gedore House. S 152, Nehru Place, New Delhi -19; that he has been residing at B7/16, 17, 1st floor, Sector-11,
Rohini, Delhi since 2002 and this property is in the name of his wife Smt. Anita Gupta. On
being asked whether mobile no.9811364889 was being used by him during the period from
01.11.2009 to 24.11.2010, he said no. He was shown call details records of mobile. No.
9811364889 for the period from 01.11.2009 to 24.11.2010 and asked if he knew any of the
person whose mobile no. are ref1ected in the call detail records; he was further told that
many persons whose call are reflected in the said call detail record had stated that
mobile no.9811364889 was being used by him i.e. Prashanl Gupta and was asked Lo
comment on the same. To this he said "No comments & I have nothing to say". He was
told that as per mobile cell tower ID the night location of Lhis mobile was near his house
& what he had to say about this. To this he said he did not know & nothing to say. On
being asked if he lmew Prashun Jain alias Sonu, he said yes and that Prashun Jain was
residing in Rohini. On being asl{ed if he knew Prashun Jain's number he said he did nol

30

remember. On being asked if he was speaking to Prashun Jain on Mobile during the year 2009
he said yes but he did not remember his the then number. On being asked if he knew about
fraudulent clearance of goods in four containers in December 2009 in the name of M/s Global
Logic India Pvt. Ltd, he said no. He was also asked if he knew a person by the name Neeta Lee
in Hon Kong, he stated "may be yes but not sure now". He was also shown hard copy of theemail dated December 1, 2009 from Neeta of H.S. Industries sent to Riky Singh/ Thakral
regarding intimation of arrival of 4 containers from USA in the name of Global Logic and as per
e-mail

the

intimation

of

arrival

was

to

be

cornmunicated

on

email

Jl)

smgloba!Logic(cilgmail.com Ph.9250215321 and asked if this email address and mobile

belonged to him. To this he stated no. He was shown email dt. 16.12.2013 received from nodal
officer Airtel, Delhi and also email dated 03.12.2013 received from Google Inc., legal
investigation support, as per Google Inc. the email smglobaiLogic;_@_g_!D.i.liliQJJl was created on
26.11.2009 at 06:34:16 UAC or 12:04:16 1ST from IP address IP:l22.1TU9L) 107 and as per
Bharti Airtel Ltd. this has been created by using Broadband connection No.OJl-!J 7541266 DSL
name- Prashant Satyanarayan, address B7 /16, 17,

Jst

Floor, Sector-11, Rohini, Delhi -H!). lie

was asked as to what he had to say on this. This he stated that for the net connection he used
Wi-Fi without any password, so many people's were coming to his house and named Shri
Prashun Jain, Gruinder Singh, Vicky; that Prashun Jain's in CHA Business, Gurinder Singh's in
Import business, Vicky was staff of Gurinder. He also slated that he would provide address of
these people. After this he showed his inability to continue with the investigation & promised
to be present before the SIIB next week to continue his statement.
15.1

Whereas as per the technical literature available in the internet, International Mobill

Equipment Identity (IMEI for short) is a unique number given to every single mobile phone,
generally found behind the battery. IMEI numbers of cellular phones connected to a GSM
network are stored in a database of the mobile service provider. As per the Call Detail Records
(copy enclosed as RUD-57) obtained from the telecom service providers the IMEI numbers in
respect of mobile phones used by users of mobile phone numbers is as under:
-

s.

Mobile no.

no.

Name
of Nam e of
Subscriber
actu al
as
per user
telecom
service
provider

Period of

CDH

9716056901

Shri

Prashun

Remarks

available

--

IMEI No. of instrument

used.

------

.. ---- --- .

--

...

Shri

05.07.200lJ

i) 354523002061BHO

Kumar Jain, 8-

Pras hun

to

ii) 353541023260740

i)
07.07.2009 tu
07.07.2009

5/109, Mayur

Jain

24.11.2010

iii) 356059034070200

ii)

iv) 353541023260740

01.09.2009

Apartment,

31

11.07.20UY to

----

Sec.-9, Rohini,
ND.-110085.

~356059034070280

iii)

vi) 35B725018131410

20.09.2009

02.09.2009 to

07.01.2010 to
18.01.2010
iv)

v)
19.01.2010 to
21.(>3.2010
vi)

2.

9811411804

- -----

Tejender

Pal

01.04.2010 Lo

19.11.2010
---------~---------------

Shri

01.11.2009

i) 353541023260740

i)

01.11.2009

Singh,

S-4/74

Prashun

tr

ii)

Old

Mohan

Jain

2 3.11.2010

iii) 35H7250181314ZO

ii)

iv) 356059034070280

2Y.lH.2010

~358725018131420

iii ):10.Cl3.20 10

Nagar,

Delhi-

date

of

:~52:)740313417'10

06.01.2010
07.01.2010

activation 30-

U.0 11.2010

July-

iv)

2009(0btaine

14.04.2010

on

fake

v)

Identity).

14.04.2010
14.04.2010

16.11.2010.

--~------

15.2

Therefore, from the above, it is observed that mobile phones bearing IMEI Nos.

353541023260740 and 356059034070280 have been used by the users of mobile

numbers 9716056901 and 9811411804 both. As per the information provided by Aircell
Ltd., the Mobile No. 9716056901 is registered in the name of Shri Prashun Jain. Thus,
the fact that Mobile number 9811411804, which has been obtained on fake identity, is
also being used by Shri Prashun Jain is fortified from the fact that same mobile phone(s)
had been used in respect of both the numbers.
15.3

Whereas it is also evident, from the records/ Diary maintained by transporter namely

Mjs Vivek Road Lines (copy enclosed as RUD-58), that mobile number 9250215321
mentioned against the name "Gautam Sharma" belonged to the person importing or having
connection in import ofthe goods vide Bill of Entry No. B56627 dated 14.l2.200Yo
16.1

Whereas from the call detail records and statements of various persons mentioned

herein-before, it is evident that Shri Prashun Jain has co-ordinated with the freight forwarder

Mjs Agility India Pvt. Ltd. He has called 16 times, from

14.12.2009 to 17.12.2009, to

transporters, freight forwarder and CHA. Shri Prashun Jain and the person using mobile
number 9250215321, who was described by the H. 1<. Industries (HK) Ltd., Hong Kong as Mr
Sanjay Mathur and also this number is mentioned in the transporter's diary as 'party Gautam
Sharma', have spoken 8 times on 17.12.2009 and on 1B.12.2009 he has called at6:02:41 Hrs &
received calls at 6:00:31 Hrs, 7:04:24 Hrs, & 14:02:50 Hrs . On 17.12.2009, Shri Prashun Jain

32

to

Lo
to

lo
Lo

has spoken with both the transporters namely Ms/ Vivek Road Lines (at 22:27:02 Hrs) and
M/s S.K Transport Co. (at 22:29:49 Hrs), with regard to transport of consignments in 4
containers on 17.12.2009 from lCD, Tughlal<abad to Nangloi, Delhi. He and Prashant Gupta
has spoken several times on 17.12.2009 up to late night 22:39:45 Hrs and early at 05:32:31
Hrs which is quite unusual. From the CDRs it is also seen that on 11.12.2009 he has called 11
times on land line number 0124-3989181 belonging to freight forwarder namely Mjs Agility
Logistics Pvt. Ltd., Gurgaon. On enquiry with said freight forwarder it has been revealed that
the said conversation was with reference to Delivery Order in respect of cons1gnrnent of goods
imported in the name of M/s Global Logistics Pvt. Ltd. The call detail records as discussed
herein-before corroborate the statement of the CHA Sh. Praveen Garg that the documents for
filing of Bill of Entry and clearance of imported goods in question were handed over to him by
Shri Prashun Jain.

16.2

Whereas as Aircell Limited vide their letter dated 24.11.2010 (copy enclosed as copy

enclosed as RUD-59) has informed that mobile phone number 9716056901 is registered in
the name of Shri Prashun Jain. As per call detail record (CDR) of this number Shri Prashun
Jain has spoken to the person using mobile number

9250215321 from this number i.e.

9716056901 several times (copy of the CDR for the period 05.07.2009 to 24.01.2010 is
enclosed as RUD-57). Further, Shri Prashun Jain called from Mobile number 9H11411B!H
(this number, although not registered in his name but was being used by him, as discussed
herein above), to number 9250215321.

16.3 Whereas subsequent to emergence of new evidences in the instant case, summons were
issued to Shri Prashun Jain but he had been evasive to summons issued to him & not joining
investigations despite various summons issued. Similarly, Shri Prashant GuptCJ is not joining
the investigations on one pretext or the other. l-Ie appeared once & was evasive to questions
put to him. Subsequently, he has also failed to comply with the summons issued to him on one
pretext or the other. These two persons did not appear despite repeated summons issued to
them as detailed under:

1.

Shri Prashant Gupta

-------

Date

--

--

Remarl{s

24.12.2013
Di d not attend
---- -02.01.2014
Di d not attend
-29.01.2014
Di d not attend
----~

----

11.02.2014

Di d not attend

24.03.2014

Di d not attend

------

33

2.

Shri Prashun Jain

----

Date
Remark s
- - -------17.12.2013
Did not attend

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

24.12.2013
02.01.2014
29.01.2014
11.02.2014
21.03.2014

Did not attend

Did not attend
Did not attend
Did not attend
r------Did not attend

16.4 Summons for 29.01.2014, 21.03.2014 were got delivered by hand at the residential
addresses of both these two persons. But they both failed to appear on that date or on
subsequent dates. Shri Prashant Gupta on earlier occasions also was reluctant to join the
investigations.

17.1

Whereas Section 106 of the Indian Evidence Act, 1872 provides as under:

"Burden of proving fact specially within knowledgeWhen anyfact is specially within the knowledge of any person, the burden oj'proving that
fact is upon him.
Illustrations
(a) When a person does an act with some intention other than Lhat which the character
and circumstances of the act suggest, the burden ofproving that intention is upon him.
(b) A is charged with traveling on a railway without a ticket. The burden ojproving that
he had ticket is on him."

17.2

The Apex court in the case of Collector of Customs, Madras Vs Bhoormall [ 19H3(13)

ELT 1546(SC) has held that:

'... the prosecution or the Department is not required to prove its case with mathe- maUcul precision to u
demonstrable degree; for, in all human affairs absolute certainLy is a myth, and-as Prof Bre/.1. felicil.ousfy
puts it all exactness is a jake" El Dorado of absolute proof being unattainable, the law uccept.s j(JI it,
probability as a working substitute in this work-a- day world The luw does not require the prosecution to
prove the impossible. All thut it requires is the establishment of' such u degree ujprobabiliLy tlwt a pruden
man may, on its basis, believe in the existence of the fact in issue. Thus, legal proof is not necessarily perft'Cl
proof often it is nothing more than a prudent man's estimate as to !.he probobi/iUes of the case. The other
cardinal principle having an important bearing on the incidence of burden ojproof is t.hat sufficiency and

34

weight of the evidence is to be considered-to use the words of Lord Man.sjield in Batch v. Archer {1)
"according to the proof which it was in the power of one side to prove, and in t.he power of the other to have
contradicted". Since it is exceedingly difficult, if not absolutely impossible, jiJr the prosecution tu prove facts
which are especially within the knowledge of the opponent or the accused, it is not obliged to prove them as
parts of its primary burden. Smuggling is clandestine conveying ofgoods to avoid legal duties. SecreLy and
stealth being its covering guards, it is impossible for the Preventive Department to unravel every link oft.he
process. Many facts relating to this illicit business remain in the special or peculiar knowledge of the person
concerned in it. On the principle underlying s 106, Evidence AcL, the burden to establish those facts is cust
on, the person concerned; and if he fails to establish or explain those facts, un adverse mj(!rence ofj(n'ts may
arise against him, which coupled with the presumptive evidence adduced by the prosecution ur. the
Department would rebut the initial presumption of innocence in favour of that person, und in the result
prove him guilty. ..... "

18.1

From the above facts and circumstances, it appears that a well planned conspiracy was

hatched by Shri Prashant Gupta, Shri Prashun Jain and some other unidenlified persons to
import goods fraudulently and clear them on the basis of fake documents, without payment of
applicable duties. Shri Prashun Jain, a Customs House Agent, who was earlier working with V.
K. Jain & Company, CHA firm, continued to assist V. K Jain & Company, CHA evl'n aflL'r
obtaining a CHA licence. During the course of his engagement with V. K Jain & Company he

used to deal with the work of clearance of import goods of M/s Global Logic India Pvt. l,td,
Noida, a unit covered under Software Technology Park Industry (STPI) scheme. M/s Clohal
Logic India Pvt. Ltd, Noida had been clearing the goods imported by Lhcm, on the strength of d
Procurement Certificate issued by the jurisdictional Central Excise authorities, withuul
payment of duty, by claiming exemption under notification No. 52/2003-Cus dated
31.03.2003. To avoid cancellation of his CHA licence and in putsuancc of conspiracy, Shri
Prashun Jain procured services of another CHA firm M/s Ambika Enterprises and handed over
documents including fake documents to this CHA who on the basis of these documents, filed
Bill of Entry at lCD, Tughlakabad and the goods in question were cleared without paymenl of
duty under Notification No. 52/2003-Cus 31.03.2003. In pursuance of the conspiracy Slui
Prashant Gupta created the Gmail account smglobaiLogiL@JWE.ilLc;.Qm on which
communication with regard to arrival of shipment & payment was to be made by the freight
forwarder as per the directions of M/s H.S. Industries (HK) Ltd, Ilong Kong who had booked
the consignment. As per the statement of the authorized representative of the Agilility
Logistics India Pvt. Ltd. a communication regarding arrival of the shipment and debit note was
sent by them to this e-mail address. This appears to have been done by them so that lhl'
Company existing by the name M/s Global Logic India Pvt. Ltd does not come to know of the
fact of shipment arrival in their name. Shri Prashun Jain had been in constant touch with the
person using mobile number 9250215321 (there is mention of this no. in the e-mail received
from shipper by the freight forwarder i.e. arrival of shipment to b<: informed on this no.). He
has also been in touch with the transporters & freight forwarder. Sllri Prashun Jain has not
35

spoken to either the transporter or freight forwarder after or prior to December, 2009. The
call details of the period around the time of cause of action Shri Prashant Gupta reveal that he
had been in constant touch with the persons based in Hong Kong & Singapore.
18.2

The Bill of Entry No. 856627 dated 14.12.2009 was filed in the name of M/s Global

Logic India Private Limited, A-36, Sector-64, Naida (IEC No.

0500072281) for import of

computer servers, networking equipments etc. It appears that the said Shri Prashun Jain and
Shri Prashant Gupta could not have used the IEC number of M/s Global Logic India Private
Limited without their knowledge. Shri Jay Kumar, Assistant Vice President, Corporate Affairs
of M/s Global Logic India Private Limited, Naida in his statement dated 17.05.2012 has stated
that they had one extension of operations of their firm M/s Global Logic India Private Limited
under STPI at A-36 (Basement and Ground Floor), Sector-64, Naida during the month of
September, 2008 under License No. 113/STP /GlobalLogic/N-11/08 dated 30.09.2008 and this
unit was debonded in September, 2011. It is clear that during the material period of time i.e.
December, 2009, they were having operations under STPI at the above address. Further, the
consignor of the impugned goods of the subject Bill of Entry was M/s Genband INC, USA In his
statement dated 14.12.2009, Shri Jay Kumar has also stated that they do import the capital
goods such as servers and networking equipments from Genband on loan basis, free of cost
and there is no payment involved as they are developing software for them. In this case, since
the impugned goods are similar i.e. servers and networking equipments, it is not possible that

Mjs Global Logic India Private Limited were not aware of the fact that M/s Genband has sent
goods in their name. Shri Jay Kumar in his statement dated 17.05.2012 has further stated that
they were telephonically interacting with Shri Prashun Jain who was working for CHA firm
M/s V.K. Jain & Co. for clearance of their import consignments. In view of all the above facts, it
is beyond doubt that M/s Global Logic India Private Limited were not aware about import of
goods and subsequent filing of Bill of Entry and clearance from lCD, Tughakabad in their
name.

19.

Therefore, above facts and relevant provisions of the Indian Evidence Act, 1872 and

also the law laid down by the apex court in the case of Collector of Customs, Madras Vs

Bhoormall (Supra) establish that Shri Prashun Jain and Shri Prashant Gupta have been
directly involved in the fraudulent import of the goods in question alongwith M/s Global Logic
India Private Limited.

20.

In this case on the declared assessable value of Rs 3,89,17,626/- of LCD monitors,

computers, networking equipments, cables etc. imported & cleared vide Bill of Entry No.

856627 dated 14.12.2009, total customs duty amounting toRs 60,08,770/- is liable to be
paid as detailed in the Annexure-A to this notice. These goods have been fraudulently
36

imported & cleared without payment of Customs duty and appear to be liable to confiscation
under Section 111(d), 111(i), 111(/), & 111(mJ of the Customs Act, 1962.
21.

Whereas Section 28( 4) of the Customs Act, 1962 provides that "where any duty has not

been levied or has been short-levied or erroneously refunded, or interest payable has not been
paid, part-paid or erroneously refunded, by reason of,---( a) collusion; or
(b) any wilful mis-statement; or
(c) suppression offacts,
by the importer or the exporter or the agent or employee of the importer or
exporter, the proper officer shall, within five years from the relevant date, serve notice on the
person chargeable with duty or interest which has not been so levied or which has been so shortlevied or short-paid or to whom the refund has erroneously been made, requiring him to show
cause why he should not pay the amount specified in the notice."
Therefore, in the instant case, the duty of Customs & Interest payable thereon is liable
to be recovered under Section 28( 4) ibid by invoking extended period of limitation.
22.

Shri Prashun Jain and Shri Prashant Gupta have also rendered themselves liable to

penal action under Section 112 (a) and/or Section 114A, 1l4AA of the Customs Act. 1962 for
his various acts of omission and commission as explained supra.
23.

M/s Ambika Enterprises, CHA filed the papers with the Customs department for which

they could not provide any authority from the importer. Besides this, it also appears that they
filed the papers that were not genuine relying merely on the words of his ex colleague &
another CHA Shri Prashun Jain. He arranged transport for Nangloi whereas even the Bill of
entry, procurement certificate, even though it turned out to be fake, indicated address as

A-:-~6,

Basement and Ground Floor, Sector- 64, Noida. They failed to observe the KYC norms
prescribed for the Customs House Agents. He was negligent and these acts and omissions on
his part resulted in clearance of goods without payment of duty chargeable on goods
imported. CHA licence No. R-10/DEL/Cus/2007 of M/s Ambika Enterprises was suspended
vide Order dated 17.07.2012 and the Commissioner of Customs, Import & General, New
Customs House, New Delhi vide Order no. 10/NLB/POLICY /2012 dated 27.08.2013 confirmed
the suspension under CHALR, 2004. Therefore, it appears that Mjs Ambika Enterprises is
liable to penalty under Section 112 (a) of the Customs Act, 1962.
24.

Now, therefore, Shri Prashun Jain, Rjo B-5/109, Mayur Apartment, Sec:tor-9,

Rohini, New Delhi-110085, Shri Prashant Gupta, R/o B-7/16, 1st Floor,Sector-11,
37

Rohini, New Delhi-110085 and M/s Global Logistics India Private Limited, Ground to
Fifth Floors, Tower-A, Oxygen Park, Plot No. 7, Sector-144, Noida-201304 are hereby
called upon to show cause to the Commissioner of Customs, Inland Container Depot,
Tughlakabad (Import), New Delhi within 30 days of the receipt of this notice, as to why:(i)
Customs duty short paid/not paid amounting toRs. 60.08.770/- [Rupees Sixty Lakh
Eight Thousand Seven Hundred and Seventy only] not paid on the assessable value arrived
at Rs 38917626.80/- as above, on the goods imported vide Bill of Entry No. 856627 dated
14.12.2009 should not be demanded under Section 28( 4) of the Customs Act 1962 along with
interest under Section28AA/28AB of the Act ibid from them jointly and severally;
(ii)
The goods imported vide Bill of Entry No. 856627 dated 14.12.2009 should not be held
liable to confiscation under Section 111(d), 111(i), 111(1), &111(m) of the Customs Act,1962.
Penalty should not be imposed upon Shri Prashun Jain under Section 112 (a) and/or
(iii)
Section 114A and 114AA of the Customs Act, 1962 for his various acts of omission and
commission as explained supra.
(iv) Penalty should not be imposed upon Shri Prashant Gupta under Section 112 (a) and/or
Section 114A & 114AA of the Customs Act, 1962 for his various acts of omission and
commission as explained supra.
(v)
Penalty should not be imposed upon M/s Global Logistics India Private Limited,
Ground to Fifth Floors, Tower-A, Oxygen Park, Plot No. 7, Sector-144, Noida-201304
under Section 112 (a) and/or Section 114A & 114AA of the Customs Act, 1962 for their
various acts of omission and commission as explained supra.

25.
Shri Praveen Garg, Prop. of M/s Ambika Enterprises is also hereby caUed upon to
show cause to the Commissioner of Customs, Inland Container Depot, Tughlakabad, New Delhi
within 30 days of the receipt of this notice, as to why Penalty should not be imposed upon
them under Section 112 (a) of the Customs Act, 1962 for his various acts of omission and
commission as explained supra
26.
The noticee(s) are hereby directed to submit their written reply to this Show Cause
Notice within 30 days from the date of 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 in
support of their defence. In case the noticee(s) want to be heard in person, they should make a
request in this regard in their written submissions. If no specific request is made about this in
their written submissions, it shall be presumed that they do not wish to be heard in person.

38

Copy to:1. ///-The Deputy Commissioner (Adjudication), lCD, TUGHLAI\J\BAD (IMPORT), New Delhi.
\.-L
Notice Board.

3.

Guard File.

DEPUTY COMM SSI

lCD, TUGHLAKABAD (IMPOR''

40

ANt4f:X\I~E-A

C. IJ~ -ro M.S

"""'''''< ~ rs;-. No~loescrtpt:IOn of Item ~QtY

Cnt/CETH

D07)' C. A Lt..\1 ~A '"11 o ~1

NouaCatiOn-oo~

Amount or

I 0.08

IO.OZ

I o.o 1

I 0.04

0.00

661aoo

190.54

204.50

3589.84

10610.89

024/2005 -Cus.(8) & 1930656.93

002/2008- c.Ex.(62)

0.08

10.02

0.01

10.04

0.00

74452.55

2233.58

2300.58

40385.75

119372.46

84716016

024j2005 -Cus.(8) & 1117241.05

002/2008- C.Ex.(62)

0.08

10.02

0.01

10.04

0.00

9379.28

281.38

289.82

5087.66

15038.14

84716010

024f2005 -Cus.(8) & 1186792.4.3

002f200a- c.Ex.(62)

0.08

0.02

0.01

o.04 lo.oo

14943.39

448.30

%1.75

8105.84

23959.28

84716010

024j2005 -Cus.(8) &

002/2008- C.Ex.(62)

0.08

0.02

0.01

0.04 10.00

19257.19

577.1J.

595.05

10445.79.

30875.74

Sepaton S2100-052 Series 4

S Disk Drives

84716010

024j2005 -Cus.(B) &

002/2008 C.Ex.(62)

Sepaton 52100-052 Series 12

500 with 16 Disk Drives

84716010

024f2005 -Cus.(8) & 1840471.50

002/2008- c.Ex.(62}

0.08

0.02

0.01

0.04

67237.72

2017.]3

2077.65

36472.16

107804.66

HP W7E 1 7'" LCD Monitor 11000 185285900

(Networldng Equipment)

002/2008-C.Ex (63)

0.08

0.02

0.01

0.04 1873523.75/768700.90

23061.n3

49958.57

418019.27

2133263.52

HP D2280 Micro Tower II 11000 184733099

BaseDTPC

024/2005-Cus. (10) &122664400.00

002f2008 -C.Ex (62)

0.08

0.02

0.01

u.o4 lo.oo

1813152.00-

154394!".6

156026.40

983518.92

290709L88

10

WSC4506 ECATCAT4500I2
E-Series 6 Slot Chassis

85176290

024f2005-Cus. (13) &1226256.82

002f2008-C.Ex (62)

0.08

0.02

0.01

0.04

10.00

18100.55

543.02

55931

981639

29021.26

11

PWRC452600ACV
12
Catalyrst 4500 2800W AC

85P6290

024f2005-Cus, (13) &190374.30

002/2008-C.Ex (62)

0.08

0.02

0.01

0.04

10.00

7229.94

216.90.

223.41

3921.78

11592.03

12

7'" FC Cables (Networking 1100

Equipment)

185441990

147217.50

0.075 10.08

0.02

0.01

0.04

13541.31

14060.71

12L82

231.72

2206.92

10162.48

13

RACK mount (Networklgn 120

Equipment)

64733099

024/2005-Cus. (10) &147217.50

002f20o8-C.Ex (62)

0.08

0.02

0.01

0.04

10.00

3777.40

11332

11672

2049.00

6056.44

14-

GLCTlOOO Base TSFP

(Networking Equipment)

14

85176290

0.08

0.02

0.01

0.04

0.00

5726.54

171.80

176.95

3106.28

9181.57

15

HPCOWUR l.ASERJETCM IB
4730 Printer (Networking
Equipment)'

84433290

024/2005 -Cus. (13) I7158L73

& 002j2DOB-C.Ex
r63l
002f2008-C.Ex (63) 11868322.26

0.08

0.02

0.01

0.04

0.00

151065.78

4531.97 '

4667.93

81943.52

242209.20

16

WS X45 SUP6E
12
CATALYRST 4500 ESERIES SUP 6-E
WS C2960 24IT L
110
CATALYST 2960 24
1Q.L100+ 1000BT
CON SMBS C 2960 ZIT
110
(Networking Equipment)

85176290

0.08

0.02

0.01

0.04

0.00

72456.58

2173.70;.( 12238.91

39303.06

116.172.24

1272837

37622.61

Next Point jarrell 2 U

Server (Network

'----"':~-~=-=:==-=-:o"--~:=----==

SAO

11

84716010

024f2005 -Cus.(8) & 182725.06

002f200B. C.Ex.(62)

16

84716010

11

EauiDm~ntl

.,

INextPolntjarrell 2 U
Server W jHK Card
(Network Equloment1
'NextPolnt/arreiiZU
Server W fCA VJUM Card
(Network E~LJ!pment)
Next Piolnt Westville
Server (Network
Equipment)
NextPolatJarrell2 U
SERVER W /GE Card

500 with

17

18

002f2008-C.Ex (63)

18735237 50

0.1

I0

10.00

- ::~-:'

-~.

85176290

85176290

024f2005 -Cus.[13) &1905707 20

002j2008-C.Ex [63)
024f2005 -Cus.(13) &1293315.11
002/2008-C.Ex. {63j
024j2005-Cus. (13) &119548.05
002j2008-C.Ex. (63)

~rt
0

0.08

0.02

0.01

0.04

0.00

23465.21

703.96- ;~''"' 1725.07

)~_\?.-

0.08

0.02

0.01

0.04

38917626.76

0.00'

1563.84

877065.1 13163575.35

46.92 :fc'-':148.32
I

.,~:j't_=:-:

95507.26

!124684.43

84a29

11727938.35

:r~i_;z~)
/600fr/JU.4!>

Lto
-

-~,: ~

ANNEXURE-B

LIST OF HELIED UPON DOCUMENTS

RUD
No.
1
2
3

RELIED UPON DOCUMENTS

-

6
7
B

12
13
14

,_

"

.BiJ!_<)fJ~1-~ry f\,1~>:_~~062 7 dated 1~ .12.2 00 ()

Pr()_(;_U_I~~~11~n t__C.:.~rtifLc_<:l~f! No._)_Q}lQ~J_-_1 0 ~lcJted 09.12.~Q_Q2_
_
Letter dated 26.04.2011 from Superintendent, CcnlLll J:xcisc, lbnge-XJVA, Division-!],
Noida and l~.tt~rd<l~~d 3Q.(J1.20 12 of Superintc~1c!cntL~e_I1tr<dExcise, RJIJ_&~-12 . Noid<l
Letter dated 09.11.201! of Superintc:ndcnt, C:c:nlr<tl Excise 1\ange-14!\, Divisiun-11, .
Noida.
_________ ____ ___
--------------------Letter_~l~l_tc~cJ Q?J2_,?011 from J\1b Clohal Logic India Pyt._~_tcj.,Noida
-~~tter_clatc:d 16.q3_.2012 from Mjs Clob<ll Logic India PvtLtcl., Noida
Lett~r_c!<Jted 31.(~5_.~0 12 of Assistant CoiJ1Iliission(2r, Ce!l_l:_I:<-~1 E)(_c:_i.~~-Qivision= I I, Noida.
Letter dated 17.05.201 "2 of Yes l3i!nk, Noicld dlld lelter elated 23.04."2.012 of M/s Clobill
Logit: !-'~.c_lia J)vl. ~,tel., Noicl<:1
Lett~r d<~tec\ 11.0 "2 ."2 0 1~of_Ass is t<lll t Co mm iss ione r,_(~n tral Excise, Divi si o n-Il, No id c~
Mas_t.er Bill ofl,~~-':Jg No. MAEU52lJ l 0~0:_50
Hou~e 13iJ I of Lac! ing No.JII<G 10 S0 lJOH /001
Copy of email correspondence suhinillL'ci hy Agility Logistics Pvt. L!d. vide Ll'lll'r
dated 16.07.2012
-~tel te I!:!_eiJl cl~lt~~LO 1.03 .2 0 12 of Sh. Prt1 veen Cti rg, CJ IA of Mj s /\mb ika I:n u~ rpr ises.
Statement elated 07.03."2.012 ol" Sl1. 'Lirllll Obcroi, Manager ul" M/s Maersk llllli~t Jlvt.
Ltd.
Statement dated 02.05.2012 of Sl!. 'Ltrun Obcroi, Mane1ger of M/s Me~c1sk Indi<t Jlvt.
I
Ltd.
I
Letter cl<Jted 1~.12.2009 of Mjs Agility Logistics Pvt. LtcL
Statement dated 02.0S.201"2 of Sh. Visll<il All<IIHI, AssistCJnt Vice President of M/s i
I
A_gili_!:y__I!Icl ia jJ_v~:_L,td. _ .. _
Statement dated 13.12.2013 of Sh. Vishal 1\nC!nd, Assistant Vice President of M/s
J\gii i~yiJ~CI ia P_v_t_.___J_,_tcl.
Stat~L~1_CI1l dated 07.05.2012 of Sl!. J>r<tvec:n C;11g, CJ lA of Mfs 1\mbika J:ntcrprises.
Stiltement c!CJtecl 17.0:1.2012 of Sll. ]<IY J<um<tr, Asst. Vicl' President of M/s (;Job<.ll
l ,(~gicl !lelia P'v'~--~J., Noide1
StateriJent ~!ated 1G.05."2.012 ofSh. S<lllt J<um<~r, Prop. ofM/s S.J<. 'I'rallSport Co.
St<ll~Inent elated 17.1"2..20 U of Sh. SC!!lt I<umctr, Prop. ()fMjs S.K. Transport Cu.
Statement elated 21.05.2012 of Sl!. Surenclcr Singh, employee of M/.s Vivld< l{uad
Lines.
Statement cbted 10.1 "2..2013 of Sl1. Slli'Cilder Singh, cmployc:c of M/s Vivek l{oad
Lines.
St~1t~n1e n L dat(2CI 2 9 .0}.2 o:~_L. of Sh. Pr<l shun ]ai n.
St<1tement dated 0~.07.2012 of Sl1. LaiL111 I<um<Jr employee of M/s Ambik<J
EIllC:IJ!J'i~e~ ~ .qJ{\. .
"

---------------"--

--~

16
17

19
20
21

:u
23

24

L.G

Lu

_oLMLs _\!. K. J~li 1_1~ Co., CI! A.

27

~ t~lt_e_!Tl_~-~~ U1<1~5:~~LQi. 0 7. 2 0 12 <!f Sh. V.I<. j in, I) ro p i etc~_!'

28

-~tat_~l_~_(:'_l~t_ci<:t!<::~UJll.02.2 01 :) of Sh. 13a blu lq bal, owncr_()LMLs !\mar Goods Carner.

29

~~':lt~!~I(!nt date~j~:Q~.20 1:1 of Sh. PrLlvcen CLlrg, CIIAcJfMjs J\mbik<l Enterprises.

:30

Statement dated 17.02.201!J ol SIJ. Dincsl! Srivdstava, employeL' of Agility Ligistics .

Pri va te L_i 111 i t_(:'~IJ()o king ~ll'te r cl ocu n1e n L<l ti on Co-o rdi r1_i.l!i()~1.
'

31

E--mail dated 11.12.2009 regarding debit note from Sh. Dinesh Srivastavd of Agility
Lo_gj~tjcsPrivate Li_rnitecl to ~-m<Iil smgloballogic(cugmail.corn
J_~-111 ail_d at t;d 0 1.12_:_~() 0 lJ from N c~ettl II S Indus lri cs

32

:n

Letter dated 11.12.2009 from Agility Logistics Priv<Ill' Limitccllo M<1crsk IIHii;~ PIWdl<'
I,iJn i~~_cl reg<:1rdi ngiss u d 11 u; of Delivery 0 rd e r

Letter elated 02.05.2012 ofAEility Logistics PriV<llc Limited

Lett~r

cbted 01.12.2009 or 1\giliLy Lugislics Priv~lte l,imitecl to Miiersk IIlclid Pvt. I

Limited to 111<.lnifcsl the' goods in the lltlllll' of M/s Clob<.ll Logic lncliil Prlvtile L11111lcd, ,
Noid~1.

:J6

Letter cl<lled 10.12.2009 fro111 1\giliLy Logistics Privllle Limited to Milnsk lildiil Pvt.:
Li 111 i~e_cjregard in g_r:_c:!lll es l fur Fa clu ry Iks Lulfi ng Pem1 is~i_c~Il
_
,

37

Letter cbted 11.12.2009 from Agility Logistics PriV<lte Limited to the Comrniss10ner ol i
Customs, New Delhi regarding NOC lor Filing Billing of Entry in the customs in the i
nam~~_Qf M
Cloba/ Logic I nclii.i

Is

Staten]elll dated 20.02.20 1:3

3B

of Sh. P<lSillln ]ili n.

SC:N dated 11.0'2_._2012 issued !Jy I&C Com1nissio11eri.lle, NCJI New Delhi.

39

40

SC_N dC]tCcl 17.11.2011 issued by I&C Coill111issioner<lte, NCJI NeV\1 Delhi.

St.<:~lement dated19.11.20 10 of Sl1. Pr:1shun Jain.

41
42

Statement dated 09.U.2010 ol Sll. llilcl<lll Singh l{dutela, employee' ol M/s Nllydk
Aviation
Services
Pvt. Li1nited
--- - Letter dated 2B.l1.201:5 ol AddilioJLII CoJillllissioncr (Sili3L I&C CornJlliSSJOIJcrcllc,,
New Customs I louse, New Dc~ll1i.

:z:u 2.201 :l ol Sl1. Sdlljccv 'l'<ilw<Ir.

44
45
46
47

Statement datcdi)_9_.1L.20 l3 ofSh. Amit Agg<lJ'W<ll

4B

St<.JL~n~e_nt clated 01.01.20 l!J of Sh. Sdlljc'ev l<dnl.

!J9

Stateme11t dated 16.12.2013 ol Sh. 1\tul M<illwtr<.J.

50

Sta ten1e 11L dated) 0.01. 2 0 l!J. of Sl!. /\slwk Aggdrvv<ll.

51

E-mail d<Jtecl 0 LJ2.20()C) from Neclll/1 IS industries

52

D~Jiv~!'y0rder

53

Summon dilled 01.10.2013 lo Cooglt> i11c., lJS/\

Statement cbted

SLaL~_lf!C I~L d <.llcd )2 .12. 2 0 13 o l S/1. Sc~ IH!eq> Skt r111 d

Sl<lL(!lllCIJtclated 09.12.2013 ol Sh. /\rvind 1\U!llill',(;-(~~~rdholdcr of Mjs Dilccp

(DO) No. 221 ()()Y ddtcd 17.12.200l)

nor M/s BIILII'tl 1\irll'll.ld.

5!J

1:-mdil d<ltccl16.l~20

55

Clll- Detaill~ecords
of Sllri Prllshilnl Cupld- MolJilc No._ 981136MWl9
----- - ---

56

SL~ltemenl (btecll7.12.2013 oi'SIJ. l'ldsll<~nt Cupt<l.

!)7

Cell! Det~1il l{ccords

:;B
!)L)

T.

ol SIJri

Is

Pr~lshtlll J<till- Mobile Nos. 971 GOS()90 l & l)fi ll!J 11 H()!J.

D i i.1 ry ma i lllll i1_1~d by M

Vi vc k l{ot~ d Li Ill'S.
, Letter cl<lted 2!J.11.20 I 0 fi'OIIl M/s 1\irnll