were revealed. The said person (Arvind Chande) stated that the Petitioner (Rajeev Kapoor) is Director of the accused No.1 and he telephoned him in the month of May, 1999 for clearance of the aforesaid consignment of silk fabrics under 100% EOU. It is stated that their Customs House Agent has asked the importer to produce all relevant documents such as invoices, packing list, Bill of Lading, GATT Declaration, IEC Code number, etc. and which documents were received through courier and the consignment was cleared. He stated that he never met the Petitioner (Rajeev Kapoor) earlier and he used to contact him on telephone. In the Company, in absence of the Petitioner, he used to contact on telephone to Sanjeev Kapoor. Except these two persons, he does not know other person of the importing Company and no other person had contacted him for clearance. The details of questioning during the course of investigation of Chande are then set out. It is then stated that the statement of Sanjeev Kapoor was also recorded. The statement of Kiran Shah was relied upon and what he stated was that the Company used to place orders on telephone and then the payments were made promptly. The Complaint, therefore, alleged that the summons were issued to the Petitioner and others and the Petitioner was called upon to give a statement on the dates mentioned at page 25 of the paper book. It is, therefore, alleged that the said Company, their proprietors and the Petitioner have all entered in collusion and conspiracy with each other and have attempted to clear the consignments of silk fabrics and attempted to evade the customs duty. They were in the process of obtaining fake documents for clearance of next consignments. It is alleged that Sanjeev and Rajeev have contravened the provisions of the Customs Act, 1962.
