To,

The Station House Officer,

PS Farsh Bazar,

Distt. Shahdara, New Delhi - 110032

SUB: Complaint against [--] and [--] for Cheating, Criminal Breach of Trust,
Criminal Misappropriation committed against the Complainant.

Dear Sir,

1. This is to bring to your kind attention that the Complainant, who is a

partnership firm, registered with the MSME Dept., is engaged in the business
of manufacturing, selling, and import-export of electrical goods and products,
and is registered for GST with registration no. 07AAHFL9010C1ZO at Delhi,
having PAN no. AAHFL9010C, alongwith being duly certified under ISO
9001:2015 as manufacturer, trader and exporter of electrical goods, cosmetics,
pharmaceuticals and lubricant oils. The Complainant is also recognised as an
importer-exporter by the Ministry of Commerce and Industry vide IEC No.
AAHFL9010C, and also is registered with MSME with various manufacturing
activities having Udyog Aadhar Memorandum no. DL05A0003751.

2. That as the Complainant is registered as an importer-exporter and was

manufacturing its goods for their exports, and had accordingly marketed itself,
it was therefore, approached by certain traders/ buyers from Nigeria who
represented that there is a huge demand of the products being manufactured by
the Complainant, in and around the Nigerian market. Based on such
representation and sensing a potential market, the Complainant decided to
export the said products on the agreed upon price. It is stated that the price was
fixed by the Nigerian buyers, keeping in view the prices in the Nigerian
market, which had substantial margin for the benefit of the Complainant.

3. Pursuant to the aforesaid understanding and agreement and assurance of the

goods to be sold, the Complainant, with an intimation to UCO Bank, exported
the said goods which were worth INR [--] to its various Nigerian customers/
buyers against export invoices. It would not be out of place to mention herein
that the Complainant had also paid an export duty of INR [--]for the said total
consignment, confirming the value of the products so exported.

4. It is further stated that since the sale of the products already having been
exported and since the recovery of the monies due and payable from the said
clients of the Complainant was not as expected and assured by them, therefore
the Complainant, in order to streamline and recover the monies so invested at
 the earliest, decided to take hold of all its goods sent to the Nigerian
counterparts/ buyers, and decided to depute one of its representatives in the
said country and take possession of all the products so sent from the said
counterparts/ sellers, with the intention to keep all the product under one roof
and deliver the same to the prospective purchasers as recommended by the said
counterparts or otherwise, as and when needed and against due payments, so as
to recover its investment.

5. Pursuant to the abovestated position and intention, the Complainant decided to

create a body corporate in Nigeria, so as to manage the sale of its products. It
was at this juncture that one [--], who was already working in Nigeria,
approached the Complainant and proposed that the Complainant can manage
their business by utilizing the services of [--] alongside one [--], who was
previously known to [--] but not to the knowledge of the Complainant. It was
proposed by [--] that the Complainant would be required to create a body
corporate in Nigeria with Mr Gopal Dahal and Mr Dev Raj Ghotia, along with
a Nigerian resident which is mandatory as per the laws of Nigeria. He further
proposed that the Complainant then can authorize the said body corporate, so
established, to take over their assets /products sent to the customers and buyers
in Nigeria who have yet not sold the products of the Complainant and because
of which the value of the products are deteriorating, take on rent a warehouse
and store the said products in the said warehouse and thereafter sell the said
products as and when demanded against payments. The Complainant agreed to
the proposed business idea and, believing [--] to be a genuine and a bona-fide
person, incorporated a company in the Federal Republic of Nigeria, under the
name and style of ‘Pious Electrical Company Ltd.’, making [--] and [--] as its
directors, alongwith one Mr. Adigwe Chinaza Julius, who also was unknown to
the Complainant but was previously known to the other two directors, out of its
own funds and expenses. A copy of the incorporation documents, alongwith
requisite permissions and permits, are being annexed herewith as ANNEXURE
– C.

6. That prior to such incorporation [--], who was also appointed as director of
‘Pious Electrical Company Ltd.’, was appointed by the Complainant as their
agent on the post of Marketing Executive in Nigeria vide Agreement and
Appointment Letter dated 12.09.2019, and was entrusted with the responsibility
to represent the Complainant and its interests in Nigeria. It would be pertinent
to mention that as per the said agreement, [--] was provided clear and specific
instructions that he is not to act in his personal capacity, rather only in his
capacity as agent of the Complainant, and any action in contravention to such
instructions would violate the objective and the very spirit of the agreement,
and would be grounds for penal action and his instant termination.
 A copy of the Agreement and Appointment Letter dated 12.09.2019 is being
annexed herewith as ANNEXURE – D.

7. That subsequently, [--] went to Nigeria and took over the control of Pious
Electrical Company Ltd. as its director, alongwith [--] and Mr. Adigwe Chinaza
Julius. It would be pertinent to mention herein that the job of Pious Electrical
Company Ltd., through its directors entailed taking possession of the
Complainant’s goods, from the Complainant’s previous seller, making an
inventory/ keeping a record of the same, and holding the said goods until
receiving instructions from the Complainant to sell. For the very purpose, a
warehouse was procured and a tenancy agreement for the same was entered
into between the directors of Pious and the landlord of the said warehouse,
Advance International Merchandise Ltd., on 28.10.2018 for a period of two
years, beginning from the 1st day of January, 2020 and ending on the 31st day
of December, 2021. Subsequent to such procurement of warehouse, the
previous buyers of the Complainant started handing over their inventories,
consisting of the Complainant’s goods and products, to the directors of Pious
Electrical Company Ltd, more particularly to [--], who provided a receiving to
the same extent to both – not only the previous buyers of the Complainant who
provided [--] with the stock and inventory, but also to the Complainant vide
email dated 06.11.2019, along-with an excel sheet containing the particulars of
the same.
A copy of the Tenancy Agreement is being annexed herewith as annexed
herewith as ANNEXURE – E.
A copy of the waybill/ invoices of goods returned by the Complainant’s
previous buyers, duly signed by [--], alongwith the email dated 06.11.2019 is
being annexed herewith as annexed herewith as ANNEXURE – F (COLLY).

8. It is stated that, the value of the inventory which was in possession of Pious
Electrical Company Ltd. and as confirmed by [--], vide his mail dated
06.11.2019, was around _______ (Nigerian Dollars) equivalent to INR _____.

9. That on ___________, by various sources, the Complainant came to know that

[--] along-with his other Director and associate, [--], was clandestinely, without
the knowledge and consent of the Complainant, selling the inventory of the
Complainant, that he was holding in trust, as agent of the Complainant, since
11.11.2019. It would be pertinent to mention herein that the said act of [--] was
in contravention of the Agreement and Appointment Letter dated 12.09.2019
and that he had no authority whatsoever to act in the manner so specified, and
thus, was an act of criminal breach of trust as well as misappropriation. A copy
of an invoice dated 11.11.2019 of Pious Electrical Company Ltd. detailing the
goods sold by [--] in excess of his powers and authority under the Agreement
 and Appointment Letter dated 12.09.2019 is being annexed herewith as
ANNEXURE G.

10. Upon coming into possession of said knowledge about the acts of [--] and [--],
which were in clear violation and contravention of the Agreement and
Appointment Letter dated 12.09.2019, the Complainant tried to get in contact
with him by all means available to them, however, [--] was either found
unavailable, or he simply did not care enough to respond. Subsequently, being
constrained by such behavior of [--] and. [--], the Complainant was constrained
to remove [--] from their employ and issued a termination letter to the same
effect, dated 28.11.2019, and also filed a complaint with the concerned Police
Department of Nigeria. It would be apposite to mention at this juncture that the
Complainants, through their counsel, also served a legal notice, dated
04.12.2019, upon [--], and the same was received on his behalf by Mr. Peter,
Security Man, on even date at 05:05 pm; however, [--] did not so much as
acknowledge the same, much less respond to it. It would be especially pertinent
to mention herein that in perusal of the said complaint made by the
Complainant, the Deputy Commissioner of Police, Zonal CIID, Onikan, Lagos,
vide an invitation letter bearing no. AB:3000/ZN.2/CIID/D7A/VOL 4/374 dated
12.12.2019, invited [--] to ascertain the facts of the situation, however [--] did
not bother to co-operate even with the Police. This shows the mala-fide and
deceitful nature of [--], since any person not having a guilty conscience and
mind would pounce upon the opportunity to clear his name and would not act
in the manner that [--] acted, i.e., by avoiding the investigation process. A copy
of the invitation letter bearing no. AB:3000/ZN.2/CIID/D7A/VOL4/374 dated
12.12.2019 is being annexed herewith as ANNEXURE H.

11. Compelled by the circumstances aforesaid, the Partner(s)/ Authorized

Signatories of the Complainant were constrained to visit Nigeria themselves, as
all their efforts to get ahold of [--] were for naught and [--] was unable to be
traced by the concerned Police officials as well. In pursuance of the same, the
Partner(s)/ Authorized Signatories of the Complainant left for Nigeria on
19.02.2020 and reached Lagos on 20.02.2020. Upon reaching there, they
promptly contacted the concerned Police Officials, and followed up on their
complaint, pursuant to which the Police had already issued the aforementioned
invitation letter to [--]. However, since all their efforts up until that point in
time had been in vain, the Complainant, through its Partner/ Authorized
Signatory, filed a written complaint, dated 24.02.2020, with the Nigeria Police
with the aim of getting their warehouse sealed by the Police and to prevent
further misuse/ misappropriation of the Complainant’s products/ inventory by
[--]. A copy of the written complaint, dated 24.02.2020, made by the
Complainant to the Nigeria Police for sealing their warehouse is being annexed
herewith as ANNEXURE I.
12. In the meanwhile, since all efforts of the Complainant to procure [--] and his
associates failed, they had no option left but to initiate legal action against [--]
before the competent Court of Nigeria, and in perusal of the same, initiated
legal proceedings against [--] and his associates before the Hon’ble Magistrate
Court of Lagos State.

13. Subsequently, in Nigeria, upon the conclusion of the litigation initiated by the
Complainant against [--], the Hon’ble Magistrate Court of Nigeria was pleased
to issue directions in favour of the Complainant and directed that the seal on
the warehouse be lifted and all items therein be handed over to the
Complainant, and the lock and seal on the same was lifted on 10.12.2021.
However, to the utter shock and despair of the Complainant, the warehouse was
almost empty with only negligible inventory left therein. To put matters in a
perspective, out of the total inventory worth [--], goods only worth [--] were
handed over, as per instructions, to Mr. Innocent Nwafe, and only worth [--]
were recovered from the godown once the seal was removed and the warehouse
was opened in presence of the Partner(s)/ Authorized Representatives of the
Complainants. This shows the extent of goods pilferaged and misappropriated
by [--] and [--].

14. It was the belief of the Complainant that they are in possession of almost two
and a half crore Rupees’ worth of goods in their warehouse in Nigeria, and
their actions were based upon the confirmation by [--] vide his mail dated
06.11.2019. However, owing to the dishonest, mala-fide, selfish, devious, and
looting nature of [--] and [--] as well their acts of criminal breach of trust,
misappropriation, cheating, fraud and deceit, the Complainant is virtually
rendered penniless. It would also be pertinent to mention herein that, based on
their belief that goods in warehouse were securely under lock and key and
would be made available to them subsequent to the opening of said warehouse,
the Complainant had been making regular payments towards their liabilities,
i.e., their liability to the Bank in discharge of the CC limit acquired by them. It
would also be apposite to mention herein that the Complainants had availed the
said CC limit under the provisions of the Credit Guarantee Fund Trust for
Micro and Small Enterprises Scheme, CGTMSE for short, and have been
paying the requisite fee towards the same as well, and the same is reflected in
the accounts of the Complainant as well.

15. It is further stated that the Complainant, on account of the abovestated loss due
to the acts of criminal breach of trust, misappropriation, and theft by [--] and [--
], has suffered unprecedented, and unparalleled loss of business, as well as loss
 of stock as stated hereinabove. It is further submitted that the Complainant has
tried to make contact with both, [--] and [--], and there is no likelihood of
recovery in the near future as [--] and associates are not traceable, and it is for
this very reason that the Complainant is lodging the present complaint.

16. In light of the submissions made hereinabove, the Complainant requests that a
complaint against [--], and Mr. [--] for Criminal Breach of Trust, Criminal
Misappropriation, and Fraud be lodged against the aforenamed persons.

Place: New Delhi

Date: Complainant