Storing The Secret Data Of Purchase And Sale Of Unaccounted Goods In Memory Cards Used In Mobile Phones And Servers Through Internet
The DGCEI has information that some unscrupulous manufacturers have been adopting a novel modus operandi to defraud the Government exchequer by keeping data pertaining to unaccounted purchase and sale of their products in USB pen drives or Memory cards used in Mobile phones as well as storing data on external sever through internet.
The modus operandi detected by the DGCEI is:-
(i) The data is stored in USB pen drives or Memory cards used in mobile phones. The memory cards used in mobile phones can be connected with computer through memory card reader (multi-slot) and accessed. The capacity of these pen drives / memory cards may be upto 10 GB.
(ii) The data is also stored on external servers through internet and the account is protected by a secret password. The person having password and address of the servers only can view and retrieve the data. These servers may be situated in foreign countries also.
There are other simple methods which the DGCEI is perhaps not aware –they can simply keep the data in their e-mails
The DGCEI alert is not without its humour. The DG wants the field formations to be alerted to this modus operandi. Results achieved in this regard may be communicated to this Directorate in due course.
What results are to be achieved? What is the field supposed to do? Request the assessee to disclose the server where he keeps the secret data and then give them his password?
Why can't the DG tell the officers what exactly is to be done. Now raiding parties will seize mobile phones along with computers. Seized computers are rarely (if at all) returned in good condition.
There is a saying in Sanskrit पुस्तकम वनिता विततम परहस्तम गतम गतः – A book, a woman or money, once it changes hands is gone forever – there is a proviso to this theory; In the unlikely event of their coming back, the book will come back torn, the woman will come back spoiled and money will come back ruining the friendship.
Goods seized by the Department will (if at all) come back in worse shape.