JUDGMENT

Sudhir Kumar Jain, J. - The present bail application is filed under section 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 sections 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 sections 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 dated 03.12.2021 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.

2.1 The complainant stated that he is a practicing Chartered Accountant and engaged in the profession through partnership firm under the name and style of M/s Mohpal & Associates and his CA membership number is 505939. The complainant on 03.08.2020 received an email from ICICI Bank, Nehru Place Branch informing that CA firm M/s Mohpal & Associates has issued 15CB certificates to M/s Shree Shyam International. ICICI Bank also requested for due diligence with regard to the said 15CB certificates. The complainant informed ICICI Bank that he never issued 15 CB certificate to M/s Shree Shyam International. The certificate on Form 15CB issued by a Chartered Accountant in terms of Rule 37BB of the INCOME TAX RULES is required to be submitted to the bank at the time of effecting a foreign remittance by the parties making foreign remittance. The complainant was also summoned by ED, Zonal Office-II, Delhi on 16.09.2021 and was informed by Sanjeet Kumar Sahu, Assistant Director that 15CA/CB certificates issued by using credentials of the complainant have been used and submitted to banks by M/s Kinzal Freight Forwarding (OPC) Private Limited, M/s Balaji International, M/s Shree Shyam International, and M/s Wentorz Logistics Private Limited, etc. for effecting outward remittances of approximate Rs. 300 crores towards freight payment from the respective bank accounts maintained with ICICI Bank. The complainant, after examination of the documents shown to him by the ED officials realized that those certificates have been forged with mala fide intention to remit the funds abroad by using forged and fabricated documents and by making wrong declaration regarding the purpose of remittance. The complainant also noticed various discrepancies in the Form 15CA/CB as detailed in FIR to show that those documents were fabricated.

2.2 The complainant on examination found that details used by the subject companies for using forged Form 15CB, have been obtained from the certificates issued by him on 11.03.2019 to M/s Wentorz Logistics Private Limited using UDIN no. 19505939AAAAA18327 and the said certificate has been illegally edited again and again for several foreign remittances. The certificate also indicated that for the purpose of criminal conspiracy, cheating and forgery, several entities were being run by common set of persons. The complainant also stated that he was in contact with Ravi Mehra (Mobile No. 9625978806 and 9354279653) of M/s Wentorz Logistics Private Limited