HARSH YADAV Vs. DIRECTORATE OF ENFORCEMENT

JUDGEMENT

(1.) The petitioner has filed the instant petition under Sec. 483 of the Bharatiya Nagarik Suraksha Sanhita, 2023 with a prayer to grant a regular bail in ECIR No. ECIR/04/STF/2019 dtd. 31/5/2019 under Ss. 3 and 4 of the Prevention of Money Laundering Act, 2002, (hereinafter to be referred as 'the PMLA 2002') registered by the Directorate of Enforcement, New Delhi.

(2.) Learned senior counsel appearing on behalf of the petitioner has vehemently argued that the petitioner had no concern with the commission of the offence, as alleged by the prosecution and has been falsely involved in the present case without any due cause and reason. He further contends that in the present case, the ECIR was recorded by the Directorate of Enforcement-respondent on 31/5/2019. The investigation was initially initiated against Amit Kumar, Sanjay Singh, Archana Sharma, M/s Zatak Softech Private Limited, M/s Farma Glow, M/s Sanjay Enterprises, M/s Archit Biotech and M/s Amit Enterprises under the PMLA, 2002 on the basis of 'Narcotics Control Bureau' (NCB), Crime Case No. 18/2018 dtd. 2/8/2018 invoking scheduled offences under Ss. 22, 23 and 29 of the Narcotic Drugs and Psychotropic Substances (NDPS) Act, 1985 (hereinafter to be referred as 'the NDPS Act, 1985').

(3.) As per the investigation, the proceeds from illegal export and sale of psychotropic substances to individuals outside India amounting to Rs.23.32 crores, were received in the bank accounts of the M/s Zatak Softech Private Limited (hereinafter to be referred as 'M/s ZSPL'), M/s Sanjay Enterprises, Amit Kumar and Archana Sharma. These funds were disguised as payments for software services to Jesch LLC, USA. Certain psychotropic substances covered under the NDPS Act 1985 were illegally exported by Amit Kumar alongwith other medicines after receiving online orders on various websites created by him. The illegal export of psychotropic substances was done by Amit Kumar through his firm M/s Farma Glow in which he and his wife Archana Sharma were the partners. Amit Kumar and Archana Sharma were the directors in M/s ZSPL and the company was used as facade of an IT Company to camouflage the illicit trafficking of psychotropic substances. Amit Kumar prepared forged and fabricated documents for illegal exports of psychotropic substances and used the fake/forged stamps of different Government Departments. Amit Kumar also created a bogus agreement between Jesch LLC, USA and M/s ZSPL. On the basis of the said fake agreement, the bills were raised by M/s ZSPL in the name of Jesch LLC, USA for providing software services and in the guise of providing software services, the proceeds of illegal export and sale of psychotropic substances amounting to Rs.23.32 crore was received from Jesch LLC, USA by M/s ZSPL, M/s Sanjay Enterprises, Amit Kumar and Archana Sharma. Even, Sanjay Singh, driver of Amit Kumar also aided in the commission of the scheduled offences and the proceeds of crime were also received in Sanjay Singh's proprietary concern M/s Sanjay Enterprises. The proceeds of crime were layered through multiple bank transfers among their personal bank accounts and those of their business entities and were thereafter integrated by Amit Kumar, Archana Sharma and Sanjay Singh in the mainstream business activities of the entities owned/controlled by them. Parts of the proceeds of crime were also utilized by Amit Kumar and Archana Sharma through acquisition of immovable properties. It was also alleged that complaint in ECIR was filed before the Court on 23/2/2022 and the cognizance of the offence of money laundering against all the 12 accused, namely M/s Farma Glow, M/s Sanjay Enterprises, M/s Amit Enterprises, Amit Kumar, Sanjay Singh, Archana Sharma, Arti Sharma, Ragini Sharma, Pankaj Kumar Sharma, M/s Suryakant Sharma and Amit Sharma, vide order dtd. 29/3/2022. A property, i.e. IT Office premises bearing No.343, Tower-B3, 3rd Floor, Spaze-I, Tech Park, Sector-49, Gurugram, Haryana registered in the name of Arti Sharma was attached vide PAO dtd. 31/8/2020 as direct proceeds of crime. The Adjudicating Authority, confirmed the attachment on 25/2/2021 and the possession was taken by the Directorate of Enforcement under Sec. 8(4) of the PMLA 2002, on 31/3/2021. The respondent received a letter dtd. 25/8/2021 from maintenance agency of IT Spaze Park stating that the seal affixed by the respondent on the property had been removed by someone. Upon enquiry, the Manager of Spaze IT Park had mentioned in the respondent's enquiry letter dtd. 16/9/2021 that the present petitioner had de-sealed the Unit No.343 on 25/8/2021. The respondent-ED also sent an officer at the said property on 18/7/2024. As per the visit report, it was found that said property has been leased out to a company namely M/s Eminent Land and Investment Planner Pvt. Ltd. The officer enquired from the maintenance agency of IT Spaze Park and he was informed that the said property has been leased out by Smt. Babita Yadav, mother of petitioner Harsh Yadav. The respondent further alleged that with regard to the incident of breaking of the seal affixed by the respondent-ED, one FIR No.246 dtd. 25/8/2024 under Ss. 188, 448 and 453 of IPC, Police Station Sector-50 Gurugram was got registered by respondent-ED. Thereafter, on 10/9/2024, the petitioner was summoned under sec. 50 of the PMLA, 2002 for examination.