AMIT AGGARWAL Vs. DIRECTORATE OF ENFORCEMENT

JUDGEMENT

(1.) The present bail application is filed under Sec. 438 of The Code of Criminal Procedure, 1973 (hereinafter referred to as "the Code") on behalf of the petitioner Amit Aggarwal for grant of anticipatory bail in ECIR/DLZO-II/24/2022 registered under Sec. 3 and 4 of The Prevention of Money Laundering Act, 2002 (hereinafter referred to as "PMLA").

(2.) The factual background of the case is that FIR bearing no. 0045/2022 was got registered under Sec. 420/467/468/471/120B of The Indian Penal Code, 1860 (hereinafter referred to as "IPC") at Economic Offences Wing (EOW) on the basis of complaint dtd. 3/12/2021 made by Vikash Mohpal s/o Late Prakash Mohpal (hereinafter referred to as "the complaint") in respect of cheating, fraud, forgery stated to be committed by M/s Kinzal Freight Forwarding (OPC) Private Limited, M/s Shree Shyam International, M/s Wentorz Logistics Private Limited, M/s Balaji International, M/s Mizta Tradex Private Limited, Ravi Mehra and other unknown parties.

(3.) The respondent/ED during investigation after examination of documents of ICICI Bank, accounts of the entities i.e. M/s Mizta Tradex Private Limited, M/s Kinzal Freight Forwarding (OPC) Private Limited, M/s Shree Shyam International, M/s Wentorz Logistics Private Limited and M/s Balaji International which are named in FIR noticed that CA's certificate on Form 15CB (as required under Rule 37BB of the Income Tax Rules) issued by the complainant had been submitted as documentation. The complainant during inquiry disclosed that he had issued only around 07 certificates on Form 15CB to M/s Wentorz Logistics Private Limited. The complainant in the complaint made to EOW stated that details used by the subject companies for issuing forged Form 15 CB have been obtained from the certificate issued by him on 11/3/2019 to M/s Wentorz Logistics Private Limited using UDIN no. 19505939AAAAA18327. It was also revealed that above mentioned 05 entities are connected with one another and are being run by the same set of persons.