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TMI Blog2022 (12) TMI 142X X X X Extracts X X X X X X X X Extracts X X X X ..... rt documents to the Principal Commissioner of Customs for verification. The Principal Commissioner of Customs verified those import documents, including the documents of B.K.Electro Tool Products and found that most of them were forged ones. Immediately, the Principal Commissioner of Customs alerted the Branch Manager of Thousand Lights and also informed the Enforcement Directorate about this transaction. The Branch Manager, Thousand Lights Branch reported this matter to his higher ups. 2.2. On a complaint given by the Deputy Manager, Indian Bank, Thousand Lights Branch, the CCB-I, Chennai, registered a case in Crime No.63 of 2017 on 06.03.2017 for the offences under Sections 465, 467, 468, 471 and 420 IPC against Kannan (A1), Rasool Khan (A2), Eliyaspeer Mohamed (A3), Syed Haroon (A4), H.Basha (A5), R.Imanuvel (A6) and others. 2.3. Since the FIR discloses the commission of a scheduled offence under the Prevention of Money-Laundering Act, 2002, the Enforcement Directorate registered a case in ECIR No.5 of 2017 on 01.04.2017 and took up investigation of the case. 2.4. The CCB-I, Chennai, arrested Kannan (A1) in Crime No.63 of 2017 and he was remanded in judicial custody. The offi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Auditor. They zeroed in on him and during interrogation, he revealed startling facts that one of his clients Kiyam Mohammed had approached him for issuance of Form 15CB under Rule 37-BB of the Income Tax Rules, 1962, and submitted documents in support of his request; accordingly, he (Murali Krishna Chakrala) perused those documents and issued certificates to the effect that it is not necessary to issue Form 15CB in respect of overseas payment of imports. 2.8. The five numbers of Form 15CB relating to B.K.Electro Tool Products were also uploaded in the website portal of Income Tax Department on 22.08.2016. The five numbers of Form 15CB issued by Murali Krishna Chakrala were presented to the Branch Manager, State Bank of Travancore, Mount Road Branch, for transferring a sum of Rs.3.45 crores to various entities in Honk Kong. 2.9. Based on the lead provided by Murali Krishna Chakrala, the Enforcement Directorate zeroed in on Kiyam Mohammed and apprehended him. Kiyam Mohammed revealed the involvement of Abdul Haleem in these activities and accordingly, Abdul Haleem was nabbed. 2.10. After completing this part of the investigation, the Enforcement Directorate filed a supplementary c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. I submit that the Petitioner/A-6 made an admission that he issued certificate in Form 15CB in favour of the M/s. B.K. Electro Tool Products at the request of A-7. The Petitioner/A-6 made further admission that the certificate in Form- 15CB is one of the supporting documents to make foreign outward remittance. The above submission of the Petitioner/Accused-6 crystallise that he never interacted or looked into financial state of affairs of either A2 or A1 whose PAN number and Photograph were being used in operating the account of M/s. B.K. Electro Tool Product. The only excuse sought by the Petitioner/A-6 that there was a bonafide belief on his part with A-7 that made him to sign the Form 15CB showing the photograph of A1 and PAN number of A2 as an owner of M/s. B.K.Electro Tool Products. Whereas, A-7 was examined u/s.50 of PMLA, 2002, on 12.01.2022, A-7 neither identified the Petitioner/A-6 nor A-1 or A-2, with reference to photograph, in reply to question no.8. The combined reading of submission of the Petitioner/A-6 and the statement given by A7 before the IO is contradictory with one another. The truth can be unravelled only at the time of trial and it is premature at this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... obile number 98411 03340, 95 51 602393, 97102 41733, 99624 98086 Q.No.7 How much fee/service charge that the client has paid you for the issue of the said five certificates mentioned above and what is the mode of payment? A.No.7 Approximately Rs.800/- to Rs.1,000/- per certificate the client has paid me for the issue of certificate in CASH. Q.No.8 What kind of record or register you maintain for issue of certificate in Form-15CB? A.No.8 I have not maintained any record or register. Q.No.9 You are shown the copy of the Enforcement Case Information Report (ECIR) No.ECIR/CEZO/05/2017 dated 01.04.2017. Out of 8 business entities, shown as suspected persons at Column No.5 of the ECIR, how many suspected persons/business entities, you have issued the certificate in Form 15 CB? A.No.9 I have seen the copy of the No. ECIR/CEZO/05/2017 dated 01.04.2017 and put my signature as a token of having seen the document. After going through the names appearing in the column No.5, I could remember that I issued the certificate in Form 15CB to M/s. Metal Tradus and M/s. Horizon Trading, apart from M/s. B.K. Electro Tools Products at the request of Mr. Kiyam Mohammed whose details is g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led as Document No.78. 143. Role of Thiru. Murali Krishna Chakrala/A-6: a. He issued five certificates in Form 15CB in favour of M/s. B.K. Electro Tool Products without looking into financial and business background of A-1 and A-2 and without any interaction with both of them. b. He issued five certificates in Form 15-CB in favour of M/s. B.K. Electro Tool Products linked to the PAN number of A-2 and in the process, allowed A-1 to use the same in the State Bank of Travancore (now merged with SBI, Anna Salai Branch) that facilitated to make fraudulent foreign outward remittance. c. He issued five certificates in Form-15CB in favour of M/s. B.K. Electro Tool Products and handed over the same to A-7, without ascertaining the relation between A-7 with A-1 and A-2. d. He also issued certificate in Form 15CB in favour of M/s. Metal Tradus and handed over the same to A-7." 9. The submission of Mr.Nithyaesh Natraj, learned counsel, that mere issuance of five numbers of Form 15CB at the request of Kiyam Mohammed [A7], would not, by itself, bring Murali Krishna Chakrala into the net of conspiracy to indulge in money laundering, merits acceptance. It is clear that he had merely rec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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