The ED imported liquor tax evasion case has led to searches at 10 locations across Delhi-NCR, Haryana and Punjab, targeting individuals linked to Gurugram-based liquor vend chain The Theka.
The Directorate of Enforcement (ED) conducted the search and seizure operations on Tuesday and Wednesday through its Gurugram Zonal Office under the Prevention of Money Laundering Act (PMLA).
The searches covered offices and residences of individuals associated with The Theka, foreign liquor suppliers, transporters and others allegedly involved in the liquor syndicate.
Investigation follows seizure of imported liquor
According to the ED, the investigation stems from FIRs and charge sheets filed by Haryana Police. These concern allegations of illegal sales of imported foreign liquor and misuse of the bond-to-bond transfer mechanism to evade customs duties and state excise taxes.
The case originated from a complaint by Excise Department officials. On December 9, 2025, officials seized 3,921 cases and 176 loose bottles of imported foreign liquor from The Theka.
The liquor allegedly lacked mandatory holograms and Track & Trace strips. Another FIR was registered against members of the alleged syndicate over the sale of spurious liquor.
How the alleged bond-to-bond transfer operation worked
The ED said the syndicate allegedly exploited the bond-to-bond transfer system. This mechanism permits imported liquor to move between states without immediate payment of customs and excise duties.
According to investigators, separate companies were established in Haryana and Goa or Maharashtra to facilitate the operation. The entities also obtained the required customs licences.
The consignments were officially meant to be transported to bonded warehouses in Goa or Maharashtra. However, investigators found that the liquor was allegedly diverted in coordination with transporters and supplied directly to liquor vends in Gurugram.
The liquor was then sold as legitimate imported stock, allegedly allowing the syndicate to evade customs duties, VAT, cesses and other taxes.
Over one lakh bottles allegedly sold illegally
The agency alleged that the syndicate secured a liquor licence for the 2025-27 period and procured imported liquor without mandatory holograms and Track & Trace strips.
More than one lakh bottles of imported liquor were allegedly procured and sold illegally between June and November 2025.
According to the ED, the operation generated profits of 20-25 per cent on illegal sales. The agency estimates that proceeds of crime exceeded Rs 10 crore.
ED seizes documents, digital records and Rs 11 lakh cash
During the searches, officials recovered and seized documents and digital records related to the procurement and movement of imported liquor under customs bond arrangements.
The agency also seized cash amounting to Rs 11 lakh.
The ED said further investigation into the alleged money laundering and liquor tax evasion network was underway. The allegations remain subject to investigation and legal proceedings.
