Sources said Sneh and his father are proprietors of different firms in Surat and Mumbai, and are involved in the import of inshell walnuts from Chile.

A case against Sneh and his father Dipak Kakadiya was registered with the Mumbai unit of DRI.
Sources said the accused had misdeclared the original value of goods, using manipulated invoices.

They said the accused had routed the walnuts to the UAE from Chile. Once in the UAE, he allegedly presented lesser value of the goods in the invoices of the firm based in the Middle East nation. Later, the same goods were imported to India showing manipulated invoices, said the sources.

During investigation, DRI officials found actual invoices issued by the Chile company, the sources added.

Sources in DRI said the consignments were knowingly undervalued at a very low rate before the Customs. The goods, which, on an average, cost more than USD 2.7/Kg, were undervalued at a cost of around USD 1.50/Kg. This involved clearance of more than 3,610 Metric tonnes of inshell walnuts, thus evading a significant Customs Duty worth Rs 44 crore, said the sources. Inshell walnuts are those from which the outer covering has not been removed.
During investigation, it was found that Sneh had committed cognizable and non-bailable offence under Section 135 (1) (a) and (b) of the Customs Act, 1962, punishable under section 135 (1) (a) (i) (A) and 135 (1) (b) (i) (A). He was produced before a court by DRI officials and was sent to transit remand for a day.