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18-10509-shl Doc 1548 Filed 07/06/20 Entered 07/06/20 14:22:14 Main Document Pg 1 of 13

Hearing Date and Time: August 20, 2020 at 10:00 a.m. EDT Response Deadline: August 13, 2020 JENNER & BLOCK LLP Marc Hankin Carl Wedoff 919 Third Avenue New York, New York 10022 (212) 891-1600

Angela Allen (admitted pro hac vice) William A. Williams (admitted pro hac vice) 353 North Clark Street Chicago, Illinois 60654 (312) 222-9350

Counsel for the Chapter 11 Trustee

UNITED STATES BANKRUPTCY COURT SOUTHERN DISTRICT OF NEW YORK

In re: Chapter 11 No. 18-10509 (SHL) FIRESTAR DIAMOND, INC., et al. (Jointly Administered)

Debtors.1

NOTICE OF TRUSTEE’S OBJECTION TO FILED CLAIM OF CORPORATION BANK (FIRESTAR CLAIM NO. 50)

Richard Levin, not individually but as chapter 11 Trustee (the “Trustee”) for the bankruptcy estates of the Debtors in the above-captioned bankruptcy cases, has filed his Objection (the “Objection”) to the claim (“Claim”) filed by Corporation Bank. The Objection seeks entry of an order (the “Proposed Order”), substantially in the form attached as Exhibit C to the Objection, disallowing the Claim in full.

Any response to the Objection must be filed with the United States Bankruptcy Court for the Southern District of New York (the “Bankruptcy Court”) not later than August 13, 2020, and served so as to be received by counsel for the Trustee at the following address: Carl Wedoff, Jenner & Block LLP, 919 Third Avenue, New York, New York 10022; email: [email protected].

Any response to the Objection should contain the following:

1 The Debtors and the last four digits of their respective taxpayer identification numbers are as follows: Firestar Diamond, Inc. (2729), Fantasy, Inc. (1673), and Old AJ, Inc. f/k/a A. Jaffe, Inc. (4756). 18-10509-shl Doc 1548 Filed 07/06/20 Entered 07/06/20 14:22:14 Main Document Pg 2 of 13

a. the name of the claimant and description of the basis for the amount of the Claim;

b. a concise statement setting forth the reasons why the Claim should not be disallowed as requested by the Trustee in the Objection, including, but not limited to, the specific factual and legal bases upon which the claimant will rely in opposing the Objection;

c. all documentation or other evidence of the Claim upon which the claimant will rely in opposing the Objection;

d. the address(es) to which the Trustee must return any reply to the claimant’s response, if different from the address(es) presented in the Claim; and

e. the name, address, and telephone number of the person (which may be the claimant or the claimant’s legal representative) possessing the ultimate authority to reconcile, settle, or otherwise resolve the Claim on behalf of the claimant.

A hearing on the Objection will be held on August 20, 2020 at 10:00 a.m. EDT before the Honorable Sean H. Lane, United States Bankruptcy Judge, in the United States Bankruptcy Court for the Southern District of New York, One Bowling Green, Courtroom 701, New York, NY 10004, or before any other judge who may be sitting in his place and stead, and will be conducted telephonically in accordance with General Order M-543 (Mar. 20, 2020).

THE COURT MAY GRANT THE RELIEF DEMANDED BY THE OBJECTION WITHOUT FURTHER NOTICE OR HEARING IF YOU FAIL TO RESPOND TO THE OBJECTION IN ACCORDANCE WITH THIS NOTICE.

(Signature page follows.)

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Dated: July 6, 2020 New York, New York Respectfully submitted,

JENNER & BLOCK LLP

By: /s/ Marc Hankin Marc Hankin Carl Wedoff 919 Third Avenue New York, New York 10022 (212) 891-1600 [email protected] [email protected]

Angela Allen (admitted pro hac vice) William A. Williams (admitted pro hac vice) 353 N. Clark St. Chicago, Illinois 60654 (312) 222-9350 [email protected] [email protected]

Counsel for the Chapter 11 Trustee

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Hearing Date and Time: August 20, 2020 at 10:00 a.m. EDT Response Deadline: August 13, 2020 JENNER & BLOCK LLP Marc Hankin Carl Wedoff 919 Third Avenue New York, New York 10022 (212) 891-1600

Angela Allen (admitted pro hac vice) 353 North Clark Street Chicago, Illinois 60654 (312) 222-9350

Counsel for the Chapter 11 Trustee

UNITED STATES BANKRUPTCY COURT SOUTHERN DISTRICT OF NEW YORK

In re: Chapter 11 No. 18-10509 (SHL) FIRESTAR DIAMOND, INC., et al. (Jointly Administered)

Debtors.1

TRUSTEE’S OBJECTION TO FILED CLAIM OF BANK OF CORPORATION BANK (FIRESTAR CLAIM NO. 50)

Richard Levin, Chapter 11 Trustee (the “Trustee”) of the Debtors in these chapter 11

cases (the “Debtors”), files this Objection under section 502 of the Bankruptcy Code, 11 U.S.C.

§§ 1011532, and Rule 3007 of the Federal Rules of Bankruptcy Procedure (the “Bankruptcy

Rules”), requesting that the claim (Firestar Claim No. 50) (the “Claim”) filed by Corporation

Bank against Firestar Diamond Inc. (“Firestar”) be disallowed in full. In support of this

Objection, the Trustee states:

JURISDICTION AND VENUE

1. This Court has jurisdiction over the Objection under 28 U.S.C. § 1334. This is a

core proceeding under 28 U.S.C. § 157(b). The Trustee consents to the entry of a final order by

this Court.

2. Venue is proper in this district under 28 U.S.C. § 1409.

3. This Objection is made under sections 105(a) and 502 of the Bankruptcy Code, 11

U.S.C. §§ 1011532, and Rules 3007 and 9014 of the Bankruptcy Rules.

BACKGROUND

4. On February 26, 2018, the Debtors filed petitions under chapter 11 in this Court.

On March 9, 2018, this Court entered an Order directing that the Debtors’ cases be jointly

administered. [Dkt. 24.]

5. On June 14, 2018, the United States Trustee for Region 2 appointed Richard Levin

as the trustee in the Debtors’ jointly administered cases [Dkt. 222], which this Court approved

the same day. [Dkt. 227.]

A. The Corporation Bank Claim

6. On November 30, 2018, the Trustee’s claims agent received a proof of claim

[Firestar Claim No. 50] (the “Corporation Bank POC”)2 filed by Corporation Bank as purported

custodian for Firestar International Private Limited (also known as Firestar International

Limited) (“FIPL”) and Firestar Diamond International Private Limited (“FDIPL,” and together

with Corporation Bank and FIPL, the “Defendants”) in the amount of $5,546,254,00 (the

“Corporation Bank Claim”). The Corporation Bank POC attaches a number of bills of

2 Corporation Bank filed a duplicate proof of claim [Firestar Diamond Claim No. 63] for the Corporation Bank Claim, which was disallowed under the Court’s March 5, 2019 Order Granting First Omnibus Objection to Claims [Dkt. 725].

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exchange, invoices, and shipping documents and asserts that the Corporation Bank Claim is

fully secured based on these attachments.

7. The Corporation Bank POC relies on amounts purportedly due from Firestar

Diamond, Inc. to FIPL and FDIPL rather any direct claim against the Debtors.

8. On January 11, 2019, the Trustee commenced an adversary proceeding against

FIPL, FDIPL, and Corporation Bank as Defendants. [Adv. Proc. 19-1002, Dkt. 1.] The Complaint

sought to avoid Defendants’ asserted security interests under section 544(a) of the Bankruptcy

Code and preserve the security interests for the benefit of the estate.

9. On April 22, 2019, Corporation Bank filed an answer to the Complaint. [Adv.

Proc. 19-1002, Dkt. 11.]

10. On January 15, 2020, the Court so-ordered a stipulation under which Corporation

Bank withdrew its answer without prejudice to its ability to pursue its “entire claim in the

underlying bankruptcy case on an unsecured basis.” [Adv. Proc. No. 19-1002, Dkt. 29.]

11. On February 19, 2020, the Court entered a default judgment in the adversary

proceeding, avoiding Defendants’ purported security interests in property of the Firestar estate.

[Adv. Proc. No. 19-1002, Dkt. 35.]

12. On May 8, 2020, the Court issued an Order [Dkt. 1492] disallowing the filed

claims of Firestar Diamond BVBA (Firestar Claim No. 12 and Firestar Claim No. 11); Bank of

India (Bharat Diamond Bourse Branch) (Firestar Claim No. 55); Bank of India (London Branch)

(Firestar Claim No. 17); and Union Bank of India (UK) Ltd. (Firestar Claim No. 16) for the

reasons set forth in the Court’s April 22, 2020 Memorandum of Decision, In re Firestar Diamond,

Inc., 615 B.R. 161 (Bankr. S.D.N.Y. 2020) [Dkt. 1482].

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B. The Bank Fraud.

13. As detailed by (a) the Indian Central Bureau of Investigation; (b) the Directorate

of Enforcement, Ministry of Finance for the Department of Revenue of India; (c) the Indian

Ministry of Corporate Affairs; and (d) two recent rulings by the Indian Debt Recovery Tribunal,

and as supported by the Trustee’s own investigation, beginning no later than 2011 and

continuing into 2018, Nirav Modi orchestrated a fraudulent scheme to obtain approximately $4

billion in financing under false pretenses from financial institutions, including Punjab National

Bank (“PNB”), and to launder the proceeds through a global web of corporate entities, family

members, and co-conspirators (the “Bank Fraud”).

14. The Bank Fraud involved the fraudulent procurement of letters of undertaking

(“LOU”), a financial instrument unique to India designed to facilitate efficient import

transactions. When used legitimately, LOUs allow an importer to forego the expense an

importer would otherwise incur by borrowing Indian currency and then converting it to a

foreign currency to pay foreign suppliers. Instead, the importer obtains short-term credit from

its bank in India, secured by invoices for the to-be imported goods. The issuing bank, in turn,

enters into the foreign currency transaction: it requests a foreign branch of another Indian bank

to transmit funds into the issuing bank’s own account (referred to as its nostro—“our”—

account) at the foreign branch of a third bank to pay the exporter in its local foreign currency.

The issuing bank then recoups the loan from the importer (or the imported goods serving as its

collateral).

15. Since each LOU requires an import transaction, an importer’s LOU borrowing

capacity is tied directly to its import volume—the more imports, the more LOU funding

available. Modi and his co-conspirators conspired to artificially inflate the import volume of

Modi’s India-based companies—most notably Diamonds R Us, Solar Export, and Stellar

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Diamond (collectively, the “LOU Entities”)—with sham transactions so as to obtain more and

more LOU funding.

16. To carry out this scheme, Modi and other co-conspirators utilized a web of

shadow entities to engage in fraudulent and fictitious import transactions (the “Shadow

Entities”). Though designed to look like legitimate independent businesses, the Shadow

Entities were no more than shell companies controlled by Modi and his co-conspirators. They

conducted little to no legitimate business, but instead existed only to further the Bank Fraud by

conducting bogus transactions with entities under the global Firestar umbrella (collectively, the

“Firestar Entities,” and together with the Shadow Entities, LOU Entities, and all other entities

controlled by Nirav Modi and his family members, the “Modi-Controlled Entities”) and

laundering the ill-gotten proceeds.

17. The Shadow Entity import transactions purported to involve arm’s-length sales

of highly valuable loose diamonds. In truth, these transactions routinely involved goods that

(a) did not exist; (b) were never transferred; (c) were transferred at prices having nothing to do

with market value but instead based on whatever amounts were necessary to reconcile the

Shadow Entities’ and Firestar Entities’ books and records so as to conceal other transfers made

for illegitimate purposes; or (d) were transferred in “circular transactions,” meaning the same

diamonds were exported from and re-imported back into India multiple times at varying and

often inflated prices, in transactions involving various Firestar Entities and Shadow Entities to

give the appearance of multiple distinct transactions for the sole purpose of artificially

increasing the entities’ import volume.

18. Moreover, the India-based Modi-Controlled Entities obtained additional funding

through packing credit loans, which are short-term working capital loans obtained by vendors

to fulfill upcoming orders of goods. In the context of the Bank Fraud, the India-based Modi-

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Controlled Entities would obtain packing credit loans based on purported orders from other

Modi-Controlled Entities in Hong Kong, Dubai, and the United States. However, the Trustee is

informed and believes packing credit loan proceeds were frequently diverted for other

purposes, including the payment of outstanding LOUs.

19. In the context of the Bank Fraud, transactions between and among Firestar

Entities and Shadow Entities furthered the Bank Fraud by: (a) inflating the Indian entities’ LOU

borrowing capacity by artificially inflating their import and export volume (for LOUs and

packing credit loans, respectively); (b) facilitating the repayment of outstanding LOUs and

packing credit loans; (c) laundering the fraudulent proceeds by making them difficult to trace

and siphoning them to Nirav Modi and his co-conspirators; and (d) manipulating auditors,

lenders, and regulatory bodies.

20. Transfers for these purposes were concealed in various ways, including:

(a) round-trip transactions of gems or funds in which Modi-Controlled Entities transferred

assets amongst themselves without any legitimate economic purpose; (b) buying and selling

gems at inflated or deflated prices (or not sending the gems at all); (c) characterizing transfers as

loans or loan repayments or advances against future purchases or returns of advances, etc.; and

(d) in some instances, fraudulently doctoring books and records outright.

C. FIPL’s and FDIPL’s Involvement in the Bank Fraud.

21. FIPL, FDIPL, and the Modi enterprise perpetrated an extensive global fraud

against PNB Bank and many others over a period of several years by manufacturing sham

transactions purportedly to “import” diamonds and other gems into India using a web of more

than twenty secretly controlled shell entities, by acts including conspiring to fraudulently obtain

and fraudulently obtaining LOUs from PNB; coordinating internal “circular trading”

transaction chains used to support fraudulently obtained LOUs; receiving and

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misappropriating proceeds of fraudulently obtained LOUs; repaying LOUs with

misappropriated funds; acting through its agents and employees to control the Shadow Entities;

and misrepresenting the Shadow Entities as independent counterparties when they were in fact

under Modi’s control.

22. FIPL, FDIPL, and the Debtors participated in Modi’s fraud and facilitated the

LOU scheme by making fraudulent sales and cash transfers to and from Shadow Entities. In

addition to the fraudulent transactions identified by the various Indian governmental and

regulatory authorities, the Trustee’s investigation to date has discovered additional evidence of

FIPL’s, FDIPL’s, and the Debtors’ varied and extensive involvement in and perpetration of

Modi’s multi-billion-dollar Bank Fraud, reflected in the Complaint captioned Levin v. Firestar

International Limited, Adv. Proc. No. 20-1054 (Bankr. S.D.N.Y.), in which the Trustee alleges FIPL

received $122,054,685.54 and FDIPL received $74,766,651.36 in avoidable transfers from the

Debtors during the six-year period before the petition date.

RELIEF REQUESTED

23. The Trustee respectfully requests that the Court enter an order, substantially in

the form attached hereto as Exhibit C, disallowing the Claim in full.

BASIS FOR RELIEF

I. Corporation Bank’s Claim Should Be Disallowed Because It Has Failed to Show It Is Entitled to Any Amounts Due to FIPL or FDIPL.

24. As a threshold matter, Corporation Bank has failed to show it is owed anything

by Firestar. Corporation Bank states its Claim is based on an “GOODS SOLD (CORPORATION

BANK BEING PAYEE OF BILLS),” (Corporation Bank POC at pdf pg. 2), and the Corporation

Bank POC attaches invoices purporting to show an amount due to FIPL and FDIPL, not

Corporation Bank. Moreover, the Debtors’ Books and Records do not appear to reflect any

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amounts owing to Corporation Bank. Even assuming the amounts reflected in the POC were

grounded in valid and payable obligations to FIPL or FDIPL, Corporation Bank has failed to

show Firestar is obligated in any way to Corporation Bank or that Corporation Bank has

acquired any claim FIPL or FDIPL might have. Accordingly, Corporation Bank’s Claim should

be disallowed in full.

II. Corporation Bank’s Claim Should Be Disallowed Under Bankruptcy Code Section 502(d).

25. Bankruptcy Code section 502(d) provides that “the court shall disallow any claim

of any entity . . . that is a transferee of a transfer avoidable under section 522(f), 522(h), 544, 545,

547, 548, 549, or 724(a) of [the Bankruptcy Code], unless such entity or transferee has paid the

amount, or turned over any such property, for which such entity or transferee is liable . . . .” 11

U.S.C. § 502(d). Corporation Bank’s Claim is based on amounts purportedly owed by Firestar to

FIPL and FDIPL. Because FIPL and FDIPL received both fraudulent transfers and preferences

that they have not returned, Corporation Bank’s Claim should be disallowed. See generally In re

Firestar Diamond, Inc., 615 B.R. 161 (Bankr. S.D.N.Y. 2020).

26. A transfer made with actual intent “to hinder, delay, or defraud either present or

future creditors” may be avoided as an actual fraudulent transfer under New York Debtor and

Creditor Law (“DCL”) section 276. See HBE Leasing Corp. v. Frank, 61 F.3d 1054, 1057 (2d Cir.

1995). Section 276 has a six-year limitations period. N.Y. CPLR § 213(8). Bankruptcy Code

section 544(b) permits the Trustee to use avoidance powers available to creditors under the

DCL. As detailed above and in the Levin v. Firestar Intentional Ltd. Complaint, Firestar’s Books

and Records reflect hundreds transfers of funds from the Debtors to FIPL and FDIPL totaling

nearly $200 million in the six-year period before the Debtors’ February 26, 2018 chapter 11

petition date. These transfers—some of which involved Corporation Bank itself—supported the

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multi-billion-dollar Bank Fraud. As such, each of these payments was a fraudulent transfer

made to further the Bank Fraud described above and with actual intent to hinder, delay, or

defraud the Debtors’ creditors. Accordingly, the transfers are avoidable as fraudulent transfers

under DCL section 276 and sections 544 and 548 of the Bankruptcy Code.

27. A transfer may be avoided as a preference if it (1) was a transfer of an interest of

the debtor in property; (2) was made to or for the benefit of a creditor; (3) was made for or on

account of an antecedent debt owed by the debtor before such transfer was made; (4) was made

while the debtor was insolvent; (5) was made on or within 90 days before the date of filing of

the petition, or one year if the transferee is an insider; and (6) enabled the transferee to receive

more than it would have received had the case been a chapter 7 liquidation and the creditor not

received the transfer. 11 U.S.C. § 547(b). FIPL and FDIPL were “affiliates” of Firestar and, thus,

an “insider” of the Debtors pursuant to section 101 of the Bankruptcy Code. 11 U.S.C. §§

101(2)(B), 101(31)(E). Firestar transferred tens of millions of dollars to FIPL and FDIPL within

the one-year insider preference period under the Bankruptcy Code of February 27, 2017, to

February 26, 2018. Thus, these transfers are avoidable as preferential transfers under section 547

of the Bankruptcy Code. 11 U.S.C. § 547.

28. FIPL and FDIPL have received fraudulent transfers and preferences that they has

not repaid. Because Corporation Bank’s Claim relates solely to obligations purportedly owed by

the Debtors to FIPL and FDIPL, Corporation Bank’s Claim should be disallowed in full under

Bankruptcy Code section 502(d).

RESERVATION OF RIGHTS

29. Nothing in this Objection should be construed as the Trustee conceding the

validity of Corporation Bank’s Claim or any other claim. The Trustee’s claims analysis

continues, and this Objection is one of many the Trustee anticipates filing. Therefore, the

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Trustee expressly reserves the right to object to any or all of the claims filed or deemed filed

against the Debtors’ estates, including other claims brought by Corporation Bank, and to assert

other grounds for objection to Corporation Bank’s Claim, on any proper basis whatsoever.

NOTICE

30. The Trustee has provided notice of this Motion to: (a) the Office of the United

States Trustee; (b) all parties who have formally requested notice in the Debtors’ cases; and

WHEREFORE, the Trustee respectfully requests that this Court enter an Order

substantially in the form of the attached proposed order and grant such other and further relief

as this Court deems just and proper.

Dated: July 6, 2020, New York, New York Respectfully submitted,

JENNER & BLOCK LLP

By: /s/ Marc Hankin Marc Hankin Carl Wedoff 919 Third Avenue New York, New York 10022 (212) 891-1600 [email protected] [email protected]

Angela Allen (admitted pro hac vice) William A. Williams (admitted pro hac vice) 353 N. Clark St. Chicago, Illinois 60654 (312) 222-9350 [email protected] [email protected]

Counsel for the Chapter 11 Trustee

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Exhibit A Corporation Bank Proof of Claim 18-10509-shl Doc 1548-1 Filed 07/06/20 Entered 07/06/20 14:22:14 Exhibit A - Proof of Claim Pg 2 of 83

-~------~-~---- Fill in this information to identify the case: Debtor 1 Firestar Diamond Inc. FILED Debtor 2 (Spouse, if filing) NOV ~O 2018 United States Bankruptcy Court for the: Southern District of New York ByRust/Om IC Case number 18-10509 (SHL) For U.S. Ba~kru 1'9lmsAgent Southern District J}f ~~~ Official Form 41 O

Proof of Claim 04/16

Read the instructions before filling out this form. This form is for making a claim for payment in a bankruptcy case. Do not use this form to make a request for payment of an administrative expense. Make such a request according to 11 U.S.C. § 503. Filers must leave out or redact information that is entitled to privacy on this form or on any attached documents. Attach redacted copies of any documents that support the claim, such as promissory notes, purchase orders, invoices, itemized statements of running accounts, contracts, judgments, mortgages, and security agreements. Do not send original documents; they may be destroyed after scanning. If the documents are not available, explain in an attachment. A person who files a fraudulent claim could be fined up to $500,000, imprisoned for up to 5 years, or both. 18 U.S.C. §§ 152, 157, and 3571.

Fill in all the information about the claim as of the date the case was filed. That date is on the notice of bankruptcy (Form 309) that you received.

Identify the Claim '*''I !1. Who is the current CORPORATION BANK a/c FIRESTAR INTL PVT LTD & FIRESTAR DIAMOND INTL PVT LTD i creditor? I Name of the current creditor (the person or entity to be paid for this claim) I Other names the creditor used with the debtor [-.------· ------~ !2. Has this claim been No I acquired from liZf r-----someone else? D Yes. From whom?------13. Where should notices Where should notices to the creditor be sent? Where should payments to the creditor be sent? (if I and payments to the different) creditor be sent? CORPORATION BANK CORPORATION BANK Federal Rule of Name Name Bankruptcy Procedure (FRBP) 2002(g) CW 1, BOB, BKC,BANDRA (E),400051. Number Street Number Street MUMBAI, INDIA City State ZIP Code City State ZIP Code

Contact phone +9122267 54415 , +919082760773 Contact phone

Contact email [email protected]. in Contact email

Uniform claim identifier for electronic payments in chapter 13 (if you use one):

14. Does this claim amend liZf No 1 one already filed? D Yes. Claim number on court claims registry (if known) __ Filed on MM I DD I YYYY

Do you know if anyone liZf No else has filed a proof D Yes. Who made the earlier filing? --·------of claim for this claim?

Official Form 410 Proof of Claim : P,age 1 18-10509-shl Doc 1548-1 Filed 07/06/20 Entered 07/06/20 14:22:14 Exhibit A - Proof of Claim Pg 3 of 83

Give Information About the Claim as of the Date the Case Was Filed

Do you have any number liZi No you use to identify the D Yes. Last 4 digits of the debtor's account or any number you use to identify the debtor: __ debtor?

How much is the claim? $______5~,._5_4_6~,2_54_.0_0_. Does this amount include interest or other charges? lif No D Yes. Attach statement itemizing interest, fees, expenses, or other charges required by Bankruptcy Rule 3001 (c)(2)(A).

What is the basis of the Examples: Goods sold, money loaned, lease, services performed, personal injury or wrongful death, or credit claim? Attach redacted copies of any documents supporting the claim required by Bankruptcy Rule 3001 (c). Limit disclosing information that is entitled to privacy, such as health care information.

GOODS SOLD (CORPORATION BANK BEING PAYEE OF BILLS)

Is all or part of the claim q No secured? liZl Yes. The claim is secured by a lien on property. Nature of property: D Real estate. If the claim is secured by the debtor's principal residence, file a Mortgage Proof of Claim Attachment (Official Form 410-A) with this Proof of Claim. D Motor vehicle ii! Other. Describe: Few bills against accepted drafts, remaining against invoices

Basis for perfection: accepted Drafts, invoices copy Attach redacted copies of documents, if any, that show evidence of perfection of a security interest (for example, a mortgage, lien, certificate of title, financing statement, or other document that shows the lien has been filed or recorded.)

Value of pr~perty: $ __5.:....,5_4_6.__,2_5_4_.0_0_ Amount of the claim that is secured: $ __5~,._5_4_6~,2'""5""-4---'.0'-0-

Amount of the claim that is unsecured: $ ______(The sum of the secured and unsecured amounts should match the amount in line 7.)

Amount necessary to cure any default as of the date of the petition: $___ 5_,5_4_6_,_2_5_4_.0_0

Annual Interest Rate (when case was filed) ___% D Fixed D Variable

Is this claim based on a liZi No lease? D Yes. Amount necessary to cure any default as of the date of the petition. $ ______

1. Is this claim subject to a liZi No right of setoff? D Yes. Identify the property:------

I...... _____ ,______

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Is all or part of the claim ~No entitled to priority under 11 U.S.C. § 507(a)? D Yes. Check one: Amount entitled to priority A claim may be partly D Domestic support obligations (including alimony and child support) under priority and partly 11 U.S.C. § 507(a)(1 )(A) or (a)(1 )(B). nonpriority. For example, in some categories, the D Up to $2,850* of deposits toward purchase, lease, or rental of property or services for law limits the amount personal, family, or household use. 11 U.S.C. § 507(a)(7). entitled to priority. D Wages, salaries, or commissions (up to $12,850*) earned within 180 days before the bankruptcy petition is filed or the debtor's business ends, whichever is earlier. $. ______11 U.S.C. § 507(a)(4). D Taxes or penalties owed to governmental units. 11 U.S.C. § 507(a)(8). $ ______

D Contributions to an employee benefit plan. 11 U.S.C. § 507(a)(5). $______

D Other. Specify subsection of 11 U.S.C. § 507(a)L) that applies. $ ______

* Amounts are subject to adjustment on 4/01/19 and every 3 years after that for cases begun on or after the date of adjustment.

!§fl Sign Below I The person completing Check the appropriate box: , this proof of claim must ' sign and date it. ~ I am the creditor. FRBP 9011(b). D I am the creditor's attorney or authorized agent. i If you file this claim D I am the trustee, or the debtor, or their authorized agent. Bankruptcy Rule 3004. · electronically, FRBP I am a guarantor, surety, endorser, or other codebtor. Bankruptcy Rule 3005. 5005(a)(2) authorizes courts D to establish local rules specifying what a signature is. I understand that an authorized signature on this Proof of Claim serves as an acknowledgment that when calculating the amount of the claim, the creditor gave the debtor credit for any payments received toward the debt. A person who files a fraudulent claim could be I have examined the information in this Proof of Claim and have a reasonable belief that the information is true fined up to $500,000, and correct. imprisoned for up to 5 years, or both. I declare under penalty of perjury that the foregoing is true and correct. 18 U.S.C. §§ 152, 157, and 3571. Executed on date 11 /17/2018 MM I DD I YYYY

Signature /"/,/ / .. • Print the name of the person who is completing and signing this ·i:1a'in'.ii

Name SANJEEV SINGLA First name Middle name Last name

Title ASSISTANT GENERAL MANAGER

Company CORPORATION BANK Identify the corporate servicer as the company if the authorized agent is a servicer.

Address C1 WEST CORE, BHARAT DIAMOND BOURSE,BKC, SANDRA EAST Number Street MUMBAl-400051, INDIA City State ZIP Code

Contact phone +912226754415 Email [email protected]. in

Official Form 410 Proof of Claim 18-10509-shl Doc 1548-1 Filed 07/06/20 Entered 07/06/20 14:22:14 Exhibit A - Proof of Claim Pg 5 of 83

Annexure -1 Details of outstanding bills/transactions - supporting document to our proof of claim

ILLNO. DRAWER/ EXPORTER DRAWEE NAME COUNTRY BILL_DATE BILL_CRNCY BILL_AMT DUE_DATE O/S INVOICE NO. DATE CODE AMOUNT /ECFC/2017 FIRESTAR DIAMOND INTERNATIONAL PRIVATE LIMITED FIRESTAR DIAMOND INC. us 25/09/2017 USD 1,68,430 13/02/2018 1,68,430 710017427,28,29 15/09/2017 /ECFCl2017 FIRESTAR DIAMOND INTERNATIONAL PRIVATE LIMITED FIRESTAR DIAMOND INC. us 27/09/2017 USO 1,35,025 15/02/2018 1,35,025 710017431,32 18/09/2017 /ECFC/2017 FIRESTAR DIAMOND INTERNATIONAL PRIVATE LIMITED FIRESTAR DIAMOND INC. us 10/10/2017 USO 2,28,830 02/03/2018 2,28,830 710017466 03/10/2017 5,32,285

'ECFC/2017 FIRESTAR DIAMOND INTERNATIONAL PRIVATE LIMITED FIRESTAR DIAMOND INC. us 11/08/2017 USD 58,905 28/12/2017 58,905 710017317,18 31/07/2017 'ECFC/2017 FIRESTAR DIAMOND INTERNATIONAL PRIVATE LIMITED FIRESTAR DIAMOND INC. us 16/10/2017 USO 1,29,970 24/02/2018 1,29,970 71001 ?:456,57,58 26/09/2017 'ECFC/2017 FIRESTAR DIAMOND INTERNATIONAL PRIVATE LIMITED FIRESTAR DIAMOND INC. us 16/10/2017 USO 1,96,750 25/02/2018 1,96,750 710017459,60 27/09/2017 'ECFC/2017 FIRESTAR DIAMOND INTERNATIONAL PRIVATE LIMITED FIRESTAR DIAMOND INC. us 25/10/2017 USO 1, 13,850 09/03/2018 1, 13,850 710017476,77 10/10/2017 ECFC/2017 FIRESTAR DIAMOND INTERNATIONAL PRIVATE LIMITED FIRESTAR DIAMOND INC. us 26/10/2017 USD 2,11,195 12/03/2018 2,11,195 710017482,83,84 13/10/2017 i441700021 FIRESTAR DIAMOND INTERNATIONAL PRIVATE LIMITED FIRESTAR DIAMOND INC. us 15/11/2017 USO 1,41,035 14/04/2018 1,41,035 710017548 31/10/2017 i441800011 FIRESTAR DIAMOND INTERNATIONAL PRIVATE LIMITED FIRESTAR DIAMOND INC. us 15/11/2017 USO 1,94,655 14/04/2018 1,94,655 710017485,86 13/10/2017 >441800242 FIRESTAR DIAMOND INTERNATIONAL PRIVATE LIMITED FIRESTAR DIAMOND INC. us 20/01/2018 USO 99,615 07/06/2018 99,615 710017701 05/01/2018 ~441800234 FIRESTAR DIAMOND INTERNATIONAL PRIVATE LIMITED FIRESTAR DIAMOND INC. us 20/01/2018 USO 59,630 19/06/2018 59,630 710017713 15/01/2018 ~441800284 FIRESTAR DIAMOND INTERNATIONAL PRIVATE LIMITED FIRESTAR DIAMOND INC. us 25/01/2018 USO 4,43,940 15/07/2018 4,43,940 710017694 28/12/2017 :441800347 FIRESTAR DIAMOND INTERNATIONAL PRIVATE LIMITED FIRESTAR DIAMOND INC. us 30/01/2018 USD 1,00,625 14/05/2018 1,00,625 710017661 15/12/2017 441800348 FIRESTAR DIAMOND INTERNATIONAL PRIVATE LIMITED FIRESTAR DIAMOND INC. us 30/01/2018 USO 1,37,655 19/05/2018 1,37,655 710017677 20/12/2017 :OCFC/2017 FIRESTAR DIAMOND INTERNATIONAL PRIVATE LIMITED FIRESTAR DIAMOND INC. us 09/08/2017 USO 1,13,550 17/11/2017 30,250 710017239,40,41 20/06/2017 19,18,075

441700145 FIRESTAR INTERNATIONAL PVT LTD FIRESTAR DIAMOND INC. us 12112/2017 USO 1,56,663 19/04/2018 1,56,663 93164 20111/2017 441700181 FIRESTAR INTERNATIONAL PVT LTD FIRESTAR DIAMOND INC. us 19/12/2017 USO 2,26,568 03/05/2018 2,26,568 93180 04/12/2017 441800370 FIRESTAR INTERNATIONAL PVT LTD FIRESTAR DIAMOND INC. us 31/01/2018 USO 5,79,978 13/03/2018 5,79,978 93209 10/01/2018 441800374 FIRESTAR INTERNATIONAL PVT LTD FIRESTAR DIAMOND INC. us 31/01/2018 USO 21,32,685 20/03/2018 21,32,685 93216 17/01/2018 30,95,894

\'~~'.:;.?t Y" '\ ~~ ..:.:...... / '<·-,v••r"'""• '-.,.,::, ~~-~:§"'._,,.« 18-10509-shl Doc 1548-1 Filed 07/06/20 Entered 07/06/20 14:22:14 Exhibit A - Proof of Claim Pg 6 of 83 ... ?:C151q1~ Corpor:~

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:DRAWEE...... /. : :Y :{TEt~ ·.. . . I : ' ., : F.fRESTARn'IAMOND.;rNc• ·.·. · . ·. ':'.'. <':; .. :": 1l1·50/DAYS From Shiomnt Dater : 592 FIFTH AVENUE. 3RD FLOOR! .. i ;,;;,1: :{. .··.I. . . • ! ' i~~~K, ·'. .··· }~'!1;f:j~i:~m1a : UNITED .STA fES Of' AMERICA ~ . < "· f · ' ' :·,· . ---.. ·:· ;;'·,o<,["'•,'.',_ '.,, ,· : . . .' . -----~----".----~------~----~~'.'t~-~·~-~-----,-~-.--.-.------.- : DRAW;R . . . . ':.c0\IERINl3' GOODS. . ' - ! .. : Flfi'ESTAR DIAMOND' INTERNATIONAL PRIVATE· LtSQLl)i JEWELLERY STUDDED D'IAMONDS . ! , :ROAD NO. 18, PLOT NO 118 . i :f) < : MIDC ~ ANDHERl CE) {SHlF;f1ENTaf f'ROM MUMBAI. TO NEW· YORK ..I !MUMBAI . JA~ NG~ 72462143922 DATED 16092017 :400093. :PE~···.••/<·.· :· . . . 63;~l~~MV INV. REF.: 7l0017427,28 ;: ------~.~-~·~-~--"!!-~~-_,;~~~~:;'.~,,-:":-·";.' ,'·.·-.. -.:~-~------""."'.""--~:_ ___ ·-~· '~~-::,~',\: ,.

:DOCUMENTS Hjr aftJ < < :Commer cl.al : P~'*~ri~:· ?~ .:.Aif~ay . : ' : _ 'I I I ..... ,: ·. ,· .. .· . : InVOi1:e : ~ist), . ~:' !:MU .: . : ·• . ; .. ~. • ' -! •' I • ; . ' : • ' .'.\\~ ...:-::·>-~·_(\' , ;', ,, : : . !:~ ---ioo_,.-~~---~~~~~·~.~~···~-~----~~---"":"~~~~~~.:-~~~~.:...:..-~--...:------.---~-~..:._ '1 t L •t• . ~.:··)<:,. ' I' • s 0. ': ·.::.1 ..

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' '' ' . ' .. '.··-·.· ·. ' . ' --~----:---~---::--"~!""'------...,~~~~-:".""!""r_,.,..,..~~.;~-~------.--~- :-KlNDLY ACY~Wl~E~~·REcElf~T. ·f .·---_..,:-.:/ ··: - .. !ADVISE US ·BY SWIFT/TELEX IN CASE OF NON-PAV!'IENl/NON-ACCEPTANCE GIVING REAsONS •. :. : DO NOT RE.TURN/DOCUMENTS WITHOUT PRIOR IITT!MATJQJ\I/, ' . . . .4------~~~~~~~----~~-----·;.::.;.·~,~~~~:~~~------~---..,.- .. :sPECIAL.'INsTRUCTHJNS: . . <·./.' . I : 1 PLEASE ACKNOWLEDGE RECEIPT ·· > · : 2 PLEASE PAY THE. BILL AS PER .TENOR/TERMS.·:· : 3 DELIVER DOCUMENTS AGAINST ACCEPTANCE .. / : 4 F.'LEASE ADVlCE.ACCgf'El)DUE DATE /NON ACCEfr.TANCE /NON PAYMENT BY SWIFT QUOTING OUR·REF OUR SWIFT CORPINBB4

l . '. ' ' - ' : - ' . ' ' . ' ' ' ' ·--·.. ' ~- . ------:---~------:------~,..-~-~~"""----:-.------"""'.-- 18-10509-shl Doc 1548-1 Filed 07/06/20 Entered 07/06/20 14:22:14 Exhibit A - Proof of Claim Pg 7 of 83 18-10509-shl Doc 1548-1 Filed 07/06/20 Entered 07/06/20 14:22:14 Exhibit A - ~ Proof of Claim Pg 8 of 83 W \I • ·'I, ',, 1 ·-~ ...... \ -_., ...c~·

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AIR FBEIGHT trivolce No : } -().{!' . - AWB. NO: ,,,,...... ,...... ~, 18-10509-shl Doc 1548-1 Filed 07/06/20 Entered 07/06/20 14:22:14 Exhibit A - Proof of Claim Pg 9 of 83

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i I ' : __....,. ___...,....,,..<,;.;;,*'"""'""",,_."°"',,.,.,.,,,,.,..,_,..,..., ',-o-r,w"""'1.'-1Q;;,'.:i." +-- pcij;pr(i" ,~...... ' ---r- .. -·. !131.11?[' ' u'90lf>! 2.4\l' 40.:ll.•l U/U.:li;\ 1/C,fi: tO:U.!.'t1f .,...,,.;.:~:i::i~...... ~....,.,..;,_._)~,Oej~. ·3:;1Mti :----1, . : ·~

01 u..it:• t .~iZ11.~tt:.JNn ..,;~v1.';:(;_ r,,,~;J~,,._ Ku,u.tt'\~t.)Mi't,:'::.$.""-.u:~\I\ ;f.A~·1" Mt:Mh/: '.;tJU_t>~·l. . :_ .'.". . M1 i;.,,1.,'UJ!>il.\7S·Mill'illt.'9 , ,I,·, • ',' ' 18-10509-shl Doc 1548-1 Filed 07/06/20 Entered 07/06/20 14:22:14 Exhibit A - Proof of Claim Pg 10 of 83

Handling Information.

SHIPPING SILL NO. No.of Packages ,; custi>hl~ ltin ; . - . . ' t ' ., 1 ..._....__.,....., ___....,,...... ,..,.,...,;.,..."f-,,,;,.,..;;....,;·.;..Ot.te...,...I:~~:~.·, ·'• .J ' r .'·~:v;~ 0:::~--~'.~ .•.. ·.. Weight KG Cr,rri"i!i" 1~; ;·.1!!?:"' ' .. · ·· 1 IN:1 ; .'. < ...... , ____...... _...... _~------·· .. -· .. - ...... ,...... ·· .. -··-···-.•--···1 ....- :".. .(.'.\' ·I, •.. "· I.,.,. - :. ....,,.. 1· ·-- ·; ... :: .:·...... : ...... ,_...... ·--!I .,·;.

FREIGHT CHARGE -----····--l. I AODL WEIGHT CHARGE f I ·:

TOTAL F.AEIGHT 18-10509-shl Doc 1548-1 Filed 07/06/20 Entered 07/06/20 14:22:14 Exhibit A - Proof of Claim Pg 11 of 83 \ti1'11~ Corpoll"'c ':~~.""'."~~~----~~~~-+".. ~~~<:~,-- ~+~-..,.-..... ~~-,------::._~---~· ,, : DOctJMENTS ·· .. :; ... ?;;}~ATE.· ·. ;27/0912017 .. ! : IDB- BANK.:· · · '·, · ., UN J;\LL OUR CORRESPONDENCE, ';t · 1 :NEWYORL .....•... . ·-. " ! PLEASE QUOTE Ol!R REF . · : DOCUMENTA~Y'COf..lEtl]ON$· DEPT .' . ',,•·<•(ts5t763/ECFC/2t)17J' For . . ..•. :. ' . : 511 IFTH A\IE~ .15 'JH FLOOR <: T~P*fttl3so2s.oo : ~>:>.-~ - J >: '._ .d. : NOO~K NY 100lr· ...... ~: - .,,' ",. ,_ . (_ .. , ·- , I , . {.<. '·.· l ' I : UNITEllSTA~S oF": ·AMERICA ' ··~:.~ l -----~~---.------..,..-.--~---~~.~~-~~~------"':'"------,, ·: DEAR.-SIRS~ . _ , . : .!· · ·:wE ENCLOSE DOCUMENTS DESCRIBED HEf\'EIN FOR''coU•. ECTION AND DISPOSAL OF PROCEEDS AS INDICATED .BELOW. :PRESENTED DRAFT{S) AND DOCUMENTS DESCRIBED BELO\tVFORACCEPTANCE/PAYMENT. . . ' ' . - ·.. .. .' ' , - -·~· ~ -;' . ' . ------~~~---~----"."'"~------~~-~::-:----.. -~------~- :DRAWEE · (.TENOR . : · : FIRESTAR DlAMOND; 'lNC .• : >lJ5CJ DAYS From Shipmnt Date ·· .: ,- ',.t··,1. I · I : 592 FIFTH Av.ENuE,, 3RD FLOOR~ ·t I' .. , I - ' !NEW YORK, ,\ : ,, : ·. : 10036 , . . •1 I I !UNITED STATES;QF.AMERI~A '., f . ~.... I ·.-. ' ---~~----:-"".'.~-~-:--..:_~------~~~~:?':~~~~.;:.--'"'.':·--~---~------~- :DRAWE~ . •' - •: Ctrv'ERlN!i, Srions.. . :FIRESTAR DIAMOND INTERNAT:IONAL PRIVATE .l..fso(n·'JEtJELL.ERY STUDDED DIAMONDS :ROAD NO. 18, PLOT NO 118 . : , ...... l !MIDC , ANDHERI {E} ·.!SHIPMEN.TS: FROM MJJMBAL TO NEW·YOR~. . . ,· :MUMBAI :AWB NO. 72462143933 . DATED 18092017 I. ... :4(1(1093 !f';R~.: . . fBENEWI~lARY !NV~ .REF.: 710017431 . . ------..,.~----=---""!!';;.~~-:----'.""--"""--~------".""'""'!'--:---

'"l',' !DOCUMENTS :Drafts·. :commercial :Packing ~Airway · "• .1 ' I ·:Invoice . :list . - :Bill •. 1

----.------~...,..:.-~:-.,;..______.:.,. ______' _ ' .. ' ~ :1st Lot : !------~------~~-----~--~------~-~---~------~------: I ... I • · :2nd Lot ; · , I t ,. I ------~~------~~------" : KINDLY ACKNO~JLEDGE RECEIPT. . ! :ADVISE US BY SWIFT/TELEX IN CASE OFNO~PAYMENT/NON-ACCEPTANCE GIVrNG REASONS.: : DD NOT FiETURN DOCUMENTS WITHOUT PRIOR INTI~1All0!'!~ . '" . . . ------~--~------... -~_;..·~----..~~------~ : SPECIAL INSTRUCTIONS . : 1 PLEASE ACKNOWLEDGE RECEIPT : 2 PLEASE. PAY THE BILL AS PER TENOR/TERMS . 3 DELIVER DOCMNTS AGAINST f)CCEPTANCE . . .· . . . 4 PLEASE ADVIC-E ACCEPED DUE DATE /NON ACCEPlTANCE /NON PAYMENT BY SWIFT QUOTING. OUR REF- OUR SWIFT CDRPINBB44 . I ..I I ' ' ' . . ------~------~ ...... ~~--·~------,...------.:...------.

\" . ' .,.,c·::?'C"~l-%1 Mf.ll\ltfl.J.Y,rl.J;..1'\~-;,J1t;.ry,J 'l"l'\Ul..t.t.u~. r:u" .t..!"!;lf;f:J.:<~ 1.l\JT\ ·tt1i.. ·m.1.~·i;ivvww1-r.· •m.r•: - .... < ,- -:(:~·'>r>' . CH18AlllK'N~.~~18-10509-shl tl!Sll.;;N05TRO) Doc 1548-1 NEW YORK Filed (MQS~::'~~n 07/06/20 Entered Hi~ WALL 07/06/20 STREET,16IB 14:22:14 Exhibit A - • '.• •c '.. . "'' FL~,rZ ORK NV'.10043' UNITEDProof SlATS~,;;:;'OF(AMERICA of Claim Pg 12UNDER of 83 ~\DVICE. TO - USi ·as1cii:· r nuonNs. CfE;1ffLIMBER ' ' \ .. ~. :, ;: -_ .

'. i~r:l.i~~Jli~~~-~~'~C~ .. 3600u74 NI~ .r-·:: • :cru ·aANKJflA~.:{~Qll«ll NEW·'VORKl~J,RO;:.~t:lt~_1' WALL·· sTREET, 16TH ·•·.·.·.·.".·.-_._·'.:.·.::·.·__ '..'.-~( · !FLOiJR :~QNE;·W~itlEWYDRK .~. 10043 UNl;rEll, . .. . IC~:UNDER ADVICE TO us: :~-I~;i0tllt''BEF$E~CE\NUl'IBER t55~7b3/E ·.·-·;1· .. , ~~~-.-~ ... ~~.·-~.~~~~~~.:..~~~~ :ntls< cott.~ctrgij_; •ts sU9JECr, ro ·; THi UNir ·. :F~ COLLECTION· U99.~~ REVISION~ "1c(pu' : N0 •. 521,EXCEPT' AS. OTHERWISE· EXPRESSL:~f' : HEREON: . . . :· ..

. . 18-10509-shl Doc 1548-1 Filed 07/06/20 Entered 07/06/20 14:22:14 Exhibit A - Proof of Claim Pg 13 of 83 \ I

I ,.. I I Date I No. 18.09.2017 I , ~.. Exchange For C&F /U.S. $'135.025.00 I 1 •. At 150 DAYS FROM DATE OF SHIPMENT I Due Date after l!:JJ§._ date I sight of this FIRST of I Exchange ( Second of the same tenure and date being unpaid ) ·pay to the

orc:terof : CORPORATION BANK I O~RSEAS BRANCH I BLbCK C-1,BHARAT DIAMOND BOURSE, I I • BANDRA KURLA COMPLgBANDRA{l;AST). ! MUMBAl-400 051 I I I the sum of: us DOLLAR ONE LAKH THIRTY FIVE THOUSAND TWENTY FIVE AND CENT ZERO ONLY I

value received and charges the same to the 8c:count of ONE Pakage shipped by I

AIR FREIGHT Invoice No : 71.tt017431 & 32 Dated: 18.09.2017

AWB. NO: 724-6214-3933 & HAWB ~°o \ 4 \ (1 29001079 18.09.2017 ACCEPTED ON ••••••••• ~ To, .. _ Mis. FIRESTAR DIAMOND INC- ' . 15" () ) TO MATURE 1······- ..••. ••• ___ I ~~,,I/ .t I U.S.A. I · t""'\ m e~c~ilAmbl\d I FIRM NAME!::.\.r.~!SO#~~.... · AuTHORISED SIGNATORY. I I -- I ·;.---· .. 18-10509-shl Doc 1548-1 Filed 07/06/20 Entered 07/06/20 14:22:14 Exhibit A - Proof of Claim·SUMMARY Pg 14 of 83 ... - 11:.:·~;i:i· · ··-u. .oGt1•.:it'2i1-··, .. FIRESTAR D~OND iNTiRNATIONAL PVT, LTD. (SSZ CARGO) HIN •\/\UC Jn\oltllf I OQI .. (. UNIT NO •U Pl.OT NO 17118/lll/20 6 97 ·~i.:.l"iliNu l4/"'11CJl•l t id t ,r•.,! l~·•t11"'•• r...,..r-,...i•.,...... · _ lf~DIA -· ·----·'-...... l.!1.~ .... __ ---·-·--· ···----! 1~DAYS -'----.-1PIJ!ASQ f>ROC&llflS FOil l:lll:J:Oll Ill.II! .vt: 1 :1U1Jur,../4 lllfltt CllUJHI•: N !\. (\f!4)NOU!R•;I) PlaotGl~byP>....m.r Rl!Mlf C~ ~· MALCA >AMIT JK SUltAT.SEZ ---.--.... NllW YORK (NOSTRO ..CCOUfff• Ill, WAit ·;111t1:1. 111111 l'.•:r.•n l!JNI' I lla'llo vcm1; NYIOU4l ....;;lll'•111•11w .· Pollof loo\llv UNITED S1A1ES OF l\MJEHICA :;.nu T <;t~w. c ;111, ·,.r• 1 :~11 111 n··v~t 1.:-Hf"J,1r H. cc·f .. :t.:iM"n''" ...... ~·--_.s ... v..,A.,..m-..------1-Flnol----"'M'"'u~----.,..;._- e.At«.ovsrtseAS UHJLrm11 M\•\\.t!\1 ~-.~1F1 •. ::t:i c.:a-.:~ ;t·nd!.l.. i.1r-nr;N1 "'' r..•JL•4<0••1t1JO\o1JOtl'• NewYORK USA 1 1 1 JNT11&"NAMF.o~~!~!l.O~r:~~·:~ .;:'.!\. '':: .;! ;~ •• •• , ••• ...... - .J No.&KmclclPkp. ----;-.;~- 1 I l'D/710017431 & 32fta.sep4017 !

AllADD ONE DIAMOND STUDDED •30l D JEWELRY IN 10 & 14 K I PACKAGE DIAMOND STUDDED ..LA rtNUM JeweLRY ONLY I Description ...., __...,.._- __._H_SN_cotiiL.:.::::9.:.:y11:.~.;; .. i · : 1- ( Pendant With Chain 10 K DIAMOND STUDDED 11131030 •!l 1,H: tJ2· 2'4: Ring 10 K DIAMOND STUDDED 71131930 1,;·,;;·11 t. t,fi!i.'81 ' Earring 14 K DIAMOND STUDDED 71131930 •I,;\:>: ,!U· 5·1 i Pendant 14 K DIAMOND STUDDED 11131e:io .1 u2I ..4:14r, . ?endant With Chain 11 K DIAMOND STUDDED 71131930 :•h. ,,,, •~.~'7~· Ht. 1 1 Ring 14 K DIAMOND STUDDED 71131930 1 ....:•: 1 I. .. ; :1~. !)t\ ...,...... _,,Rfn""g..._ _ _..95=0_.P_.r___ IWMSINO STUOQEQ 7113195'!, __ 1._ ...... :.... 1 ,I :ie· 71 I TOTAL ... -· ... 30Hll.20.. " 1 · !119 ··-~ '.~··~~~·# . I ,... HP..'~~-;~°- I I i 1. -- ·~ !ftfuiTJi1ifv-,11n · 1- · ·oaacrfnUon QIY Ur.Wt ___N... tt.._Wt ..... _.,....-1-_F_1NO_tN_u_s_w_r_-1 __c_m~ .. _ ... I Ba1rt1111 3 4.33 us · l.. Pendant 1 3 02 I· I J Pendant With Chain 23 48.83 l>

. . . " I ; ! • • ~. ~ ;. t ~ I INS~==~·COV,ER:: BY,~~-Af':_iO·T- --- \S.\ •.:I ·1 i. :. l_I•·.\.: "f • d J° RATf/GAM-:-' 29.964l lJ.:>oSG "'!&4~·-c: =- :;:;:5ffi . • tiec1o11.1llt.Jn · · ~Yiti• 1> f he lltttler wartanle tha' any Pf'OdUd& tontauung gold-have been IJU)>Plird 1n compllar '"'\Vil 1.e Faniat Ollfnond ttte ~i '" 21 'SU~plY moan! ror-1 ut!der '8Ull ol UJ111ettllklng- pay"""11 ol •Nogrnonda herein UIVOICOd ""'° been putCl10Sld horn legillmall '°"'' .. Oil! ..,. >E'd •· ~ •odill!/ CIOJllliGl and In tlHPpllanta wotn U"ltlml , __ thii Oeiltl lllfebrgustanle••th811heae diamoOIJ• .,. COi ..... ,, .. -"" pettonal-edgo. ant wmten gua1BnU1e& ~by Iii# supp!Jer Ol lhne dtamonGi 51 rh•""'nonds,,.,..., - eio eccluslvaly or nabmll 01igu111nd unt,.•Wd bBlled or ,..,..,,,., klll>Nladfe and/OrW111tengiman1e.. _!!~~!!d by the sunpll!r of lhntt dtamond!. __ ., __ ------18-10509-shl Doc 1548-1 Filed 07/06/20 Entered 07/06/20 14:22:14 Exhibit A - - ft---._ -----.-M=AL-.--~-A-~A--M-IT_'.·J_K_L_O_G_IS_T_IC-S--P-VProof...... T-. L_.T..._D__,,~ of Claim}...... ----·-····· Pg 15 of 83 ·-····-·- . -· . -· ..

rr l·:·~. :·;':1" NETWORKAGENT · HOUSEAIRWAVBlLL - ..:,,, .. .' • MALCA AM~ JN'l"lmNATIONAL NETWORK™. .. 1· 9 • . . . ~----"' Shlpper'a Name & A~reea (heteln alter "CUSTOMER") FIRESTAR DIAMOND INT'L PVT l TD House Air Wa UNIT NO-II PLOT NO 17/18/19/20 & 67, SURSE:Z,SACHIN MasrerAlrWuybill Ni:i.72~1 ··6/J. ~i ·3~:·::3 :~~mo t.Ol9 SURAT 394230 24 GUJARAT INDIA 24AABCJ7268H1ZG Issued by: MALCA-AMIT .JK i.OGl!~ncs PVi'. I TD. Westorn lndU$ llicil 1:~·c1lt\ f"'i(•! ,1~ 11·~. ; .• ~.:'a' Ir'/, MIDC (Mural) lv1tJh;:n tC.:i<.11 M1..1r:!oiu ·•I ..;, o··~ Tet 6695261 Y M. HG!'•!lt3H4: Fax : 66952§1'L- ..... -·--- ...... ,... - ...... ---·-· Conslfee'a Name & Aifdre&s - NoUfy IDB ANK FlRESTAR DIAMOND INC:. 511,FIFTI-I AVE 592 5th AVE. 3rd FLR .NEW YC>RK NY 10017 UNITED STATES NEWYOR K NY I0036 lJNm:o !i'!lffl:i Phone:64 6·253· 1HOO/•M

'•

l!Jsl MAl:~~-j~ .. i~iiiiiC~i .. f'\;i .. 'l:m.;~;;;;~ ... Issuing Ct.11rfer's Agent Name and City I· ~' hereby lfllll "NEIWORK ~11111 1 IO annoJll lot ni.1 l.;.1"h•dil•J "' r..,, 1l1~1mt0l dow:iibed P~LCA~AMIT JK LOGISTICS PVT. L TO. Mumbai · hoieln lhrough Iha Mnk:a·Alllll lnlfm.tt•!>l•dl tl11t...i•• 11; tt• ·•':;ci:t ,, ftil Hi'/l!l>'.i' W.t.Llt. ;;rArtD Airport ot Departure (Addr ot first (~rurler} & Requested flouting) BELOW. SOM-MUMBAI CHHATRAPATI SHIVA.JI INT'L The S111pneru s1a1ed un llll• l11tol-t'o;1il ,., ·,(1::11' t i ... u..- f·t;t t l..!f.Ph .. r• t' 111•111.)·t (Seclion 4.2 Ill\ 111$ I1rvr:11:;r ::1i:1: 111 ,.,,.~; i ~lrs1 Carrier Routing & Destination ITo '·. Payment Miiffioa~·· .. WISS INrL AIRUNE AG JFK 'By - ~~ _C'~. Prepaid Al1port Deutinalion-- Filghl I Data for Carriw US4 Ot~y IFlight/Date-·----·· .. Jf'K · JOHN F KENNEDY LX155/19. b l.XOllt/1•1.9 INTERNATIONAL . -·--·- -· ------· _,,_ ... --·~··· Handling 111form11hon REF No. 7100:./411 ·32 DATE. 18/'iil

SHIPPINCi BILL NO. 4009139 DAlE 18/09/17 .. ·--- .. ·--~··. 1) No. of 3 ·---·-5) Invoice Valua 0(1(;1 lllUtl \'<1IU1j k•f I}} l Nature of Goods n r:.11.• Pacti.11ges USO _.....(: uslom·~ !Nil J sro.GOLD&PLA TINUM -- 135,025.00 -·-·H.~~~>i;:.:1~i' T . ;~~~;-(:'ii ..;;:,-;;:· .. :·;-: ,)·;:;J I I .. .. 2) Wolght 4) Cara ls 6) Oeclared Value for 8) -DElr.I--ur-u~ ..\:;;,;;,;r:;;· · ·· ·· T·i:, ·· ·:;-~i;;· i· ;;;.~~ ···· ·· ...... · I KG Lillbility purposes Curr i~gc lo Atrlin11 , I USO ...... -'~~!~.·--·- -1,o;i{i.oo 1· ... "- -· ·····(~6 F -· · ··· - ·· I ,, 6.500 146,527.50 i~::.;· ;; ~nn W ... ·-·-· -·-• ... ·-- I .. - ··-··-·-· .. ·--- - ··-..---· PREPAID INA I COLLECT USO MAWS CONSIGNt:D·- I As Per Invoice MALO\ .. AMIT USA U.C' ·~ FREIGHT CHARGE I J --··· ·---········-· -· ·~ -· .·---··-- ·-- - --·---· l I FOR USE AT OESTI NAT1or1 I .O.DDL WEICiHT CHARGE I i OTHER CMARGES ----- ·---...... ·- ..... I AIRLINE \IALUATION Shipper c:erUllei lhill llo (J f)Uil1( ii:o1:; OU 1lw J•. h .. :1 r;. l,•.i: ·'·•' HOth:C.t (ltlt1 CliABGE that In so l11r as 11ny p;.11 of lf,tJ ,:1u1·up111t1nr.i l:•·r.l~!,h ,i.a11:,i:1:>.~: U·:J·;.t.;1, -j- UCfll.•E' I lr,· ntllHl 1,f11i t. •t. , .. 1 ~1:SU ·· 1 ;,."'HiUuu ------IUCh pa11 l11 prupurty <).; t<• O,l,Jt,tpuh:~l!Mif:t1t;•tft'\I ,; io''.. "l ii.·~Uitd>l,'lft'I TAX carrlege by air a' o.:m.1•11;1 1 I -'--·--·-··· ·~ ... I I (llAL FHEIGHT 16/0'J/ JI iv:,'\1L'\J\Hn .i:. t 1 :~:.t~.n;:: ;,.;r .T: I ---·- ••~>mm;~ ._j __ ---·- ·~~'JU l~Wf ~f t REMARKS GST REG NO. 24AAECM1901BlZA .. , . l.'···r•·11n··lf,,f ... ..t IH•· t Executed on (()~lo) o :~; .. 1. , '!.,.~i~t';··.; ~ 1,:,,,, .. - ...... - . ••. • • .,..:'l~.... \ .. -.1.,., ~.. >. ~. ... ~ •• ,. .. I ---I) NETWORK AGENT CHARGES MENTIONED HEREIN ARE U1:tT0.1- HE AIRPORT DESTINAllON ONl., 2) CHARGES FOR DESTINATION SERVICE AS REQUIRED B\' TIIE CONSIGNEE SHALL BC PAID OV ·n -II: 1>::0<:,,,,w:1: ,, :1.: µ,~r/Ji~.~1,) .:::· ~··- i NETWORK AGENT OF THE MAI.CA AMIT INTERNATIONAL l~ETWORK"'AT DESTINATION. 1 J) THE SHIPPER I EXPORTER IS RESPONSIBLE FOR VERIFYING me CORRECTNESS OF ANY l~OCUM ENI' 1~::;UEC•f'llfl:.• 1\fr) '\t"i\· "· ~!), tJfl AMtrltJMl:.I• '., ,f \,( ·';" /:-Vz . ·,. TO THIS CONTRACT, FOR THE TRANSPORTATION OF THE SUBJECT SHIPMENT AND ANY ERAOfl Al \'.,. ,·., • , 11,,. REQUIRE 0, SHOULD BE REPORTED IN WRITING TO THE lllSUING NETWORK AGENT NO LAl"ER Tl -!AN 111c m:x 1wrn11·;m·~ ,.,. •., ··•·· •. ;· :-,;.; DAY, OTiiERWISETHE DOCUMENTS SHALL BE CONSIOEREI> CORRECT AND BINDING·IN ACCORDANC~:!:.!~~-~;~~~~-:::~~:'...... ·~[:_~.:;~~-- ···-·---' · --· i)lUi a:-:.\L Ft Ji\ SI llPl'LI\ ~ "' ·' 18-10509-shl Doc 1548-1 Filed 07/06/20 Entered 07/06/20 14:22:14 Exhibit A - '" "' Proof of Claim Pg 16 of 83

• •

• • • • • • • • I • . ' • • }'II\ . . ' 18-10509-shl Doc 1548-1 Filed 07/06/20 Entered 07/06/20 14:22:14 Exhibit A - Proof of Claim Pg 17 of 83 • ";,. ''} • • ~·~ • • • •· •• • • /'. • • • ~ • •· • •• ': ~· 1..,. 18-10509-shl Doc 1548-1 Filed 07/06/20 Entered 07/06/20 14:22:14 Exhibit A - Proof of Claim Pg 18 of 83 I . . SUMMARY E.i,.....~---,,>------~------~,,~.~.....~~~~.~u...---~~~~-~~--,-11o1--~-~1ec==-N~0~.--._.,0306053~~~,~28=---. • , . FIRESTAff.~l!oM8ND INTERNATIONAi. PVT. LTO. ($EZ CARGO) . . 710017466 3/0cU2017 BIN AABCJ7268HFT001 4 { th: UNlTNO-!ll'l.i)TN017I,811MOU7 GSTIN No.· 24AABCJ7268H1ZG 't I) · :~u31~:: _ ._ . ~·~;w-..~~...------'------.,.------1

FIRESTAR DIAMOND,JNC; IDB BANK 592 FIFTH AVENUE. 3RD FLOOR. 511 FIFTH AVE NEW YORK. NY 10036. NEW YORK. U.SA. NY 10017, NEWVORK • U.S.A. TJ:I # 1 Mll-253-94M FAX#+ 1.f!4A.1>53-9800 PHONE:21H51•8827,FAX: 212·551-8720 c..o.>y .. ,..., °"*- ...... ,,_ INDIA 'USA .· 150DAYS- !-.,-•...... _-. --llY------,.._- ..-"---.,------:.-..~Pl.l!llSf REMIT PROCEEDS POR CReotT OF OUR NC N0.38GC6&74 WITH CITIBANX NA (USDNOSTRO) 1---.,,.-..,.--'MA;.;,;L:;:;:C""A'--AM"""''-"IT..::J..._K__ -+-----'SURA=:;:.T:;;:•SEZ=------INEW YORI\ 1NOSTRO ACCOUNT) 111 WALL STREET. 16TH FLOOR. ZONE 1, NEW YOllK NY10043 V...... ,..llio BV.6.u:t Parlotl.oldnt Muuaai UNlT£O STATES Of AMERICA SWTIFT CODE CITIUSU· FOR fVl!THUR CREOIT TO COF!FIORATION 1-.-.,."'"'.,-o...-,..-..-=..::::.i:'-----'----lo-hlll-Doloi--.....1=:=------1&ANK.OVER$EAS BRANCH, !v1UMBA1 SWIFT COD6 CORPINSO#I CURRENT NC NQ O#l!>IB0100ll085 NEW YORK USA INTHl!WWI! OF FIRESTAR OIAMONDINTl PVT LTD•

Ccmatut•hl FDf11001746613-0ct-2017 -- I - t AS ADD ( ONE DIAMOND STl,IDDED GOL.D JEWELRY IN 1Q &14 K ; PACKAGE ~OND STUDDED COMBINATION JEWEL.RY IN (92.5114 K) ' ,,

Dtsc:rlptlon HSN CODE Gr.WL !Gmsl PCS/PRS. USS

Earring 10 K DIAMOND STUDDeD 71131930 348.08 154 '$ 33,492.34 Necklace 10 K DIAMOND $TUDDED 71131930 72.59' 20 $ 2.794.80 Pendant Wltll Chain 10 K DIAMOND STUDDED 71131930 98.25 41 $ 5,088.34 Ring 10 K DIAMOND STUDDED 71131930 562.08 110 $ 31,693.37 Pendant 14 K DIAMOND STUDDED 71131Vl0 285.96 114 $ 31.979.88 Pemlant Wl1h Chain 14 K DIAMOND sniooeD 71131930 190.83 56 $ 12.m.os 14 K DIAMOND.Sil.IDDEO 71131930 13$9.11 463 108.723.53 ~ u5114 cnus DJAMONn snlnDeo 71131930 405.0B 50 •s 1 819.50 TOTAL 3331.93 1014 FOS $ 228,366.82 FREIGHT $ 463.18

C&F $ 228 830.00 IGSTO% $ . r------~.,.,-~-----.---.----..-~...... ;....;~--...-~--~·~-r-.gsr.:iw...,::ir:::~,g~wU.1t~m~------r------"""1 Deaor- tlhi ·Gr.Wl NlllWI. ' PINDlNGSWT 01119 Eamfta 114 348Cl6 ·' 2117 &T Ne!:ZlllC9 211 7259 3070 P8l'lllarll 114 iSUG 27315 Pendant Wdh Chain 97 28908 210.ua Amn 828 233826 2286115 Total 1014 3331.93 3049.19 203.42 - 711.36 I TOTAL $ 228 830.00

c&F US$ 'TWO LAC lW2NTV SGHT THOUSAND TH!Rn ONLY.

OUR~ THE GcoDs ARf. OF IND!AN ORIGIN CORPORATION BllNK OVERSEAS BRANCH, BLOCK C•1, INSURANCE COVERED BY MAL.CA-AMIT BHARAT DIAMOND BOURSE, BANDRA KURLA COMPLEX.SANDRA (EAST) MUMBAI • 400 051·. I ;;~: I ~91 ,2i:n I :! I .. ~~ I AD Code'O:i&0473-GOOOD09 DoclarallOn ' ' ' . . . '•" I) 'll1e--llllllllJ.,._~gold--..._...,.~.Wllhl!t~°"""""" 1nr Gold~ 2J "Sl41111Ylt!Unlfmtljllliundl!lollerol~W\llltlld""""'110ltUa14111Uai' . . . . . 3) We""""-lbllU.-*-U.nu.1 ..... otlhl llll"'ll_.,..nllhal 11~:11•.Ull041lG110d 4) Tlm.--~ltlW-fllldllMdfrllm~--fllll-'mtlll~~""""~'"'" l.llUdHalanllGOlldloot. Tl!Julla.iletebl...... _lbll .... _..11. ljllllllol bff.liadOllJ>t'i"'llll-... ""41ortV!illltlprlllleft(ll.-dl!rtllt_,.OI_..._...... ' 6)Tlll-hdrt11'1-llO...... ,offllWlllOllllllnd--an--~-G<-...... ,...... ol_...... anli8" ' ...,.._ -- 18-10509-shl ------Doc 1548-1 Filed 07/06/20__ ___ Entered 07/06/20 14:22:14·------Exhibit A - ··-- Proof of Claim Pg 19 of 83

··},.. , ...

' House AlrWajMllJio.

Master Air Weiyblll No. 724-621~777.0 29001151 . ' . "· ·Issued 1av: MALcA~AMrr JK ioG1sncs evt·LTo. \Neslenlfndusbial Estate; Plot #1'\112, Sub-Plot#7, · MIOC (MaruQ,A!Jdheri(East), Mumbai- 400.093.

:\· '. ·. '. .; · T.et 68952813114, 66996841 \ · ... . , ... .. ··:-·c··~ 'I' '.. .. ·:··' • 952615 Name'& Addraa8 ~" ... s11 FIF1HAVE:::~:.::

.. :.;, ·.. ·· . ~~· .'

"t··-' 1)

C&F.• ..

. ··" .. OTHER:CHARGES •. ¥ •••••

-.•• 1 ·, 03-10-2017 REtMRl

~~.....~~

Date : 03.10.2017 No. •' Exchange For ·~::~~' I At 150 DAYS FROM DATE OF SlllPMENT Due Date · after this date I sight ·of this FIRST of •' Exchange ( Second of . thEI. same tenure and date being unpaid ) pay to the

~~orderof : CORPORATION BANK OVERSEAS BRANCH . .,.. ,,,,,.,H BLOCK C~1~BHARAT_l)IAMON~_BOURSE~ _,.,.,\.·l'L!L· ,,, ... , _ BANDRA KUR.CA COMPLEX,BAN[)fWEAST). MUMBAl--400051 ' ~.;.,.,;.~ 'l'>.w,-;f!~~

~~- - - -. . - - ' .~ ---- -~ ._ - -: ;- -;:: - - - the sum of: US DoLI.ARSTWO LAKH iwENTv EIGHT THOUSAND.EIGHT HUNDRED THIRTY AND CENT ZERO ONLY.~~

~~value received and charges the same to the account of ONE Pakage shipped by~~

~~AIR FREIGHT Invoice No : 710017466 Dated: 03.10.2017~~

AWB. NO:______..:..:.72~4-6~2~1~6-7!..!.7!.!!._70 & HAWB NO. 29001151 03.10.2017 To, - l 0-/~-/r/ Mis FIREST . ACCEPTED ON ...... ,...... • AR DIAMOND INC ,. /\ · {0 692,FIFTHAVENUE 3RD.FLOOD TO MA'JURE ON ':>~ .,...... t;\Or FIRESTARDIAMONDINTERNATIONALPVT LTD NEW YORK, NY 10~6 ..., ,.... -t:-••r;"g";Jf- . . u.s.A. PAYABLE AT...... - ...... -".. ~ -r:, () ~ q~ f e FIRM NAfllE.n~~QAI AuTHoRISED s.O~TORY. 18-10509-shl Doc 1548-1 Filed 07/06/20 Entered 07/06/20 14:22:14 Exhibit A - Proof of Claim Pg 21 of 83

•

~~••••••~~

~~(· • • • • •~~

1. • I • ~~~-~-=-~~~S~=-=--·~:KINDLY ACKNOWLEDGE· Rl;CEJP'I\ . . ;'..'{ ·. ·. . . . : ·. I • • ~, , " , ' l 1 • '· ' , . . ~. ' ' ;• ' \ '"' '11'; •, ' ', . ' ''~ . l ', . • ' • :ADVJSE OS av SWlff-~~LEX 'X~ CASE' OF ~N;,.P~~u~~CE~TANCE 6I\iING REASONS.: :oo NOT ~TURN. ooc~T~·:·WITHpur PRJOR ;,1NTJ~ali1~~< .' : ·. . -..., . : .----- ...... :-••,-:-.~~~~~~~~-~--~~---~~~~~-:"'~;t------~ ... -..... -.--.'!:'"- ", - • !REIMBUR~WP/\Yt!GNJ"·,,[NST:RUCTIONS ( ·· ·.•• :· . AT·fiATUR'I~Y~'ph;~~)~i'txPROCEEDS ·FOR. ·c~Q1ic::or totJR A/C N!J,36(H)6674 WITH. •• CITIB'ANK'~~fi~;r;JusDf~l;~l·Ne:W j YORK ,(NQSTRD:' ·~ccbu!:Jtr ·111. WALL STREET' UiTH FLOOR~ZONE:l,:.t!EWYIJRKqlly;~;~0043 UNITED~ STATE$1 .. 0f ~AMERICA L!Nfl[:F: ADVICE TO .US

~=~~~ .fu.f:Rfl)~~;~~~ NJ. 3600067UIJH . '• • ~cni:.•:·:tf~ ~;t1~Ql;t~ 0VORK(~;J~) :.'!tl, WALL STREET;· 16TH;: :r:: . 'FLD·.z•~t:{; . ·,::N\':'·10043 UNITEDf;•WA~}'iOft'-ICA>UNDER ADVICE ro US'i•>'>>• • .:.~~~!';~~.~~~ cs:~:~~~r!ll~l.i:~~-----·------~--~J•.. ~.1·,·· . .' ITHrs·:ci:itt.£tr1~~~'.:is;~auaatcr TO THE U~IfiORM 'ROCEaif:@:~eoRPORAU~~BA~t~fRgORT s;: ' ·. l.AJR 'cocttcfioNii(l995J(R£1JISI·ON. ICC PUBLICATION~':~.~( . . //<~ 7''" .,, ·, ., '~.· : • • • , , _ •' ''•'"I ~" ,,,. ' : , , ·•] , , .,L- , • 18-10509-shl Doc 1548-1 Filed 07/06/20 Entered 07/06/20 14:22:14 Exhibit A - Proof of Claim Pg 22 of 83

~~~ L' iVHvt;:ti::t ':~~

FIRESTAR DIAMqND INTERNATIONAL PVT. LTD. (SEZ ~AR~-;::~,;~~~~3'.,~117&1F 31-Jul·20'!7 IExporteteRef !EC~~: AA:c:=~~001 UNIT NO -11 l'LOT NO 17/18119/20 & 07 ___ -· ...... ______j______G~·=ST~l_N~N_o~.-~2~4M~BCJ~7~20~8~H~1Z~G___, SURSEZ, SACHIN SURAT -394230 GUJARAT (INDIA) - j_

~~DIRECT TO CONSIGNEE PARCEL~~

~~FIRESTAR DIAMOND, INC. 592 FIFTH AVENUE, 3RD FLOOR, NEW YORK, NY 10036, U.S.A. NEWYOPK TEL. # 1 646-253-9400,FA.X # + 1-646-253-9600~~

!'!50 DAY$ Piece of Rec.-eipt bV ~---· --·--· -i .~'.[;,,st; RE:VilT PROCEEDS POR G~[Cff :J,~ CJR ;..., ::. ;-..:C.3G:JXS7 4 \NTTH CffiBANK N.A. (USONOSTRO) 1-----"-M-'-A'-L~C-'-A--""'M"'--~!-'-T-',J'-K----4----'S"-'U'-'RA=T_,·So:EZ=-- ______/f:'N YORK (NOSTRO ACCOUNT) h, WhLL STREET. 16TH FLOOR. ZONE 1, NEW YORK NY10043 V-wrtNo. BYAJR lortof~g MUMBAI )UN'TED STATES OF AMERICA SWflFT CODE CITIUS33: FOR FURTHUR CREDIT TO CORPORATION 1-P-Olt_cf_Oiselta!ge__-:.,_ ___ - - . -- - - • ------'. ,-;,,a1 Deslln"1on ·-·---- - ··j f;;.;NK, ul/Ef,SEAS BRANCH. MUMBAI SWIFT CODE: CORPINBD444 CURRENT NC N0.044401601000085. ,_____ N_E_V\l_'_Y_O_R_K ____ ~ ____U_S_A ______ii·' rrlE 1m:~ OF clREs--.;,c '.JIAMO·;''l ~~:....·0 _,','---T-'-.LT_:.J:....." __ ~-----.------l

~~:~~10017317&18/~1~1ul·;~,1:Klndo!Pkgs 8rnc.,toc,c' ?oo~. ! Quertity I Rate II Amount~~

I AS ADD ONE DIAMOND <:TUDDED GOLD JEWEi.~'.\' IN 11J If.. M YI. PACKAGE DIAMOND STUDDED PLATINUM J::;u1J.o'_•:': ONLY lif-. ~ ~ ~ ~ ~·J FJ~.~~n .-.=-~.~.~~ _=-:=-_-_-_-:_·_--'G-"r,c.'•'..oli__,(~G-'-m-"$}~--t---P'-C_Fo..u'_P'-R-_q_+-1---"-'-"--+-----"--''----iUS$ US$ ! I I Pendant With Chai!• 1c "· r>~MOND .~. ·11JO!::D :;2f. I "" $ 3,291.65 Earring 14 f( ui,c,i\/1G!\IL.l ~. J...:L:::~ 10.s-! ;; i $ 615.95

Pefldant Wrth Chain 14 K DIAMOND :, T:..:oDEJ 43.451 20 ,1 $ 1,741.60 Rii1g 1.£.. :~ -.!f\i\,Cl-J2' :;TllOCJE~~I ~28.49 1 ~ 1' I ~ 49.0'37.79 __R~l~n_g __~9~5~0_f'~i~--~D~l~A~MOND s·:_lJi:JPi:.::Q. ___ 47.C~_o_· __ .J $ 3985.83 TOTAL "'.'Ii; 7<;! ·I~" i FOB $ 58,672.82 ~----·r .-a FREIGHT $ 232.18 l C&F $ 58,905.00 18-10509-shl Doc 1548-1 Filed 07/06/20 Entered 07/06/20 14:22:14 Exhibit A - Proof of Claim Pg 23 of 83 A ( .. MALCA·AMIT\JK.·LOGISTICS PVT. LTD.· '?!tfJ~~F NETWORK AG.ENT House•A.IRWAY BILL

Shipper's Name & Address (turraln after -CusrOMER") FIRESTAR DIAMOND INrLPVT LTD · UNIT NO-II PLOT NO 17/18/19/20 & 67, SURSEZ,SAO-IIN .•. Master Air WaybJll No. 724-6080-0950 . 29000894 SURAT 24 394230 INDIA .:1$M!dhv: MALCA-AMIT JK LOGISTICS PVT. LTD. .. · Western fndustrial Estate, Plot #11'12, Sub-Plot#7, · ·MIOC (Maroo. Andherl (East}, Mumbai - 400 093. . Tet 66952613114, 66996841 ,-fr·-,- s1 Consignea'a Name & Adc:lres* · FIRESTAR DIAMOND INC. . .592 5th AVE. 3rd FLR NEW YORK NY 10036 UNITED STATES l"' Phone:64&-253-9400/44 ·

~~ISS\1lng Cerrlet"a Agent Name and City IV CA-AMIT JK LOGISTICS PVT. LTD. Mumbai~~

Airport Oesllnation Fllght/ Date For cenltr Use Ollly ··..:. . '," '· .. JFK - JOHN F KENNEDY LX155/2.B __ 1JCD1612.8 INTERNATIONAL Handling Information . REF No. 710017317-18 DATE: 31/7/17 RBI COOE/ 0306053128 JSCNO.: SHIPPING BILL NO. 40077.03 31-07-2017•. 1} No. of S) ..,..;,._ ..,~ 6) 7) . Declared Value fot 9) Packagea ...... _...... Customs INR CHA 1 STD.• GOLD & PLATINUM . 58,905.00 3,725,724.00 B.V 0-IINAI & CO (I) PV

~~2) Weight 4) Carats KG~~

~~64,795.50 1,000.00 C&F~~

~~PREPAID INR cou..ecr .USD :.MAWS'?>NSIGNED TO'! As Agreed FREIGHT CHARGE -L~MAtcA=AMtr USA LLC~~

~~ADDL WEIGHT cHARGE~~

~~OTHER CHARGES~~

~~TOTAL FRSGHT ; .. 31-07-2017~~

REMARKS GST REG NO. 24MECM1901B1ZA E>cecllted on (DtdG) . At(Place) 1) NETWORK AGENT CHARGES MENTIONED HEREIN ARE UPTO THE AtRfl()RT DESTINATION ONLY. "' _,, ...... l""l,...,.. "'"""'"' ~~~uA¥t""'•' ~~...,..~ Aft P.Jt'!rttl'!f"'tf!'r'\ ~v .,..__tr- """•'K'l't.~6tee 1!Lll'11 f ft!!' 0110"'\ av Ti.-n: rn~ .. ~zttr.lf\JI'=~ Tn TMJ: 18-10509-shl Doc 1548-1 Filed 07/06/20 Entered 07/06/20 14:22:14 Exhibit A - ,.,..-·J: .-: : ' •. .•·. Cblql~ Proof of Claim Pg 24 of 83

~ f' • i . . > ;:~Yi)!i"',1';~~BILL F~!11t~rm1r . .· ..... CORPi:lRAttON~1iJAJ11K+REeaRVSEFWER << · ·· "· ·. >y:{·' ;c ·· teleph6ne : 022;..22B8b068; 22886067': · ' :, ... -.·.'_: . .. '',-~.-;·:-.\:-·i·.·.~""· ,·-.··.1 •.• ; _:- ··,~·~',' _..... ·iJ;_/,;;::.:·;< ... ,,,·:'1'• ,_·;.·.· -.•- •. ' : ' .• . ., ,:~-, ~s..:.~~.P~:··~...•t?ORE ... ··:rqrn;.t\ .1 ·.. · ,_, f.>r~i~r.;,,. • . BHAAA'f'.:lJXMDND~~x~·tf:JtOCK BKC{•''; . ~' '.~i.•e:h~:. f:ag.,:'; .. ; c022-2285183.7•.' ·-.~~l~i~:'.0~E1~~~-L~:l}~~~~iL~:_c~~:~~~~~4 •· ~~~+~d: ·:noctlt1ENrs F~~i:\RnEl>:;ro.;·.: ····· ·-·~.?-· ~w:::nA1£·:., rIM1(112011 , ·. · }FIRE$TAR :l)~Afi®J:,. ,,tNCf '. :: , . ' ' . . . '>,::•IN .ALL OUR .CORRESPONDENCE . :~92:nF'tfhAVENUEf 3RJl FLOOR; . . >~ ':'~P~EASE QUOTE OUR HEF .· .. ' r ·:NEW YDRKt· • ..· · ' ···. · . · ··· .. . U5~1/ECFC/20171 .For ' : 1M3S . . . C·:, . .. ; . . . ·'. : :OSD$*ti129970.00 ,. :UNlTED.• STATEpOf. AME~!CA: >,/)! .• <", . -, ' '"; .. ,_,. . ~' ;" ·,; ··.·i· ---~~-~~~-~~-~.~~--~~~~~--~-~~~~.~A£'.~:~L:;:;~~-~~-...:·o"I'---.---~-+-'----~~<>~: _·,:_, ,'j-,::.;, : DEAR SIRS'!' .. · .. · . ·.. ,, · ·... _. . .. , ...· . : .·. i · ·. _··. :WE ENCLOSE .DOCUMENTS DE;SCRIBED HEREIN FOR·COlLECTION ANO DISPOSAL OF PROCEEDS AS INDICATED BELO~l~ · :Pfi'ESENTED·DRAFT(Sl AND DOCUMENTS DESCF.Hl~f;O BEL0t4JQR.ACCEPTANCE/PAYMENT. ·. . ------~------=--~------"":"--.:...~..-...:..-~-.~------·------', . : DRAWEE . . :HENOR . .: : FIHESTAR UIAMQND~ INC~ · ': 150 ·DAYS From Shipmnt Date : . ' : 592 FIFTH. AVENUE~ 3RD FLOORi '. T ... · ' :NEW YBRK, . , !2410212018 . I 'f· . I : 10036 '',',;~ r:DA, . I . : UNITED STATES OF AMERI.!(A .· .. .. ,: . : . ____ _. ___ ~~~.;,..."""~~"':"'----....;~------~~__.;~._.,., __ ~~~--~------~- : DRAWER.· . . . . . • !COVER.ING;GoDOO.. . ..I !FIRESTAR DI/:\MOND INTERNATIONAL PRIVAT~ L!GoLD J~JELLERY STUDDED DIAMONDS :ROAD 1 No •. ·ta~ PL.OT NO us f, . ' < . . '. 1MlllC , ANDHERl.CEJ · > . . • '.< :·?HIF111ENT$ e:·FROM MUMBAI. TO NEW YORK !MUMBAI . . :Awa:NQ.. 72462167744 DATED 27

··, ·• ; :DOCUMENTS :praf~s ··· . :co~tm;rcial !Pacli:inq ·~:Airway ~. " l ·:Invoice · :List · :.BiU , .. , I '.. ''1. I: •·I .. • ' ~ . ( :·' ,t • • 1 ., ~ ' . ------~~--:------:""---~~---:-..,...,.-~------~----.;..~----; . ... . I ! ist Lot : · · : ' I ., !------~------:"'--~------! . '. ·:2nd Lot : .. , ' ------~---~------~-----~-~--~--~-~------: KINf)L Y ACKNOWLEDGE. RECEIPT. . . . :ADVISE US BY SWIFT/TELEX IN CASE OF NO~PAVMENl'/NO!lf·ACCEPTANCE GIVING REASONS.: : DO NOT RETURN DOCUMENTS ·WITHOUT PRIOR. INTIMATIONt · . . . .·' ' ' ---~~~---:------"'I"------'!'"'-----"":~~------.---- ' :HEIMBURSEMEN'.f/F'AYMENT:WSTRUCTIONS: AT MATURITV~PLEASE.R81IT PROCEEDS FOR CREDIT -OF -OUR A/C. N0.36006o:74 .. tiHT!i .· CITIBANK:N·A~ .'(usn-;.oosTRO) NEW. YORK (NOSTf.iL ACCOUNT} _111, t~ALL STREET ,!STH . FLOOR, ZONE 1, NEWYORK Ny· 10043 ·U~lITED STATES oF • AMERICA UNDER ADVICE TO US. QUOTING OUR REFERENCE NUMBER · .·. · . . . · !AT MATURITY·, Pl,B\SE REMIT PROCEEDS FOR ~n·Of" .OUR. A/C NO. :)6006674 WITH · : · I .. :crn BANK N.A. tusn~TROl Na4 YORK

~~. ~.~~

SUMMARY ___ ., ·-·-·· .. ., -··· -. ·-- -·--.----·-...... ------"T'-=-No-'-"•IJJ'< -·"" !EC.NO. FlRl!STl\f{ UIAMflNO fNTERNATJC)NAL PVT. LTD. 1sez CARGO) . 710017458,117&58. 26 Sep 2017 BIN -Q3tiii053'f?8-·1AA81;J72611HFT001 \JN!i .,;.,,,1'1:··\ ·:o . .. · / · · 1 GSTIN No. 24MSCJ7268H17.G t1'"''!1."'~'~' 1 1 ··~u,~::F,. "1.~1;•1!:, ( :~l ~'(~ j · ;.hJ1 JI I ·.~i.JJ~\·~~i i <:t~?'f:-.~.

FIRf:HAR DIAMOND, INC., !:!.!.~ fll I'll ~\.'!"NU(. JR!,'Tl.OOR, NtW i'\lRK, TIY ICY.I.Iii, . U,5.JI. t~EW Yll!11'. !'EL. 'I ! •A(• 7'i l·'l'11l:J,Fll.>:.. 11 ·I ~:G'1G·/53·9f.dl0 IND~IA'--~~-'~c.....,-··~~-""""~-~-~U~S~A~'~..-~~----~- 1 tenttsrl~...UP•JmeN I" ··-... - ...... ··-~··- ..• ··-· ·-·---.....--....,...-.1' 160 DAYS ·. f . . . : . i ...... ,..~ .. J; J•,.,.,.,,,,,..,....,,,,.,...., PLEASE RllMlrJ>ftOCEEOS FOR CREDIT OF OUR A/C No.:16oo®74 wjrH C!Tll3ANK NA 11!SDNOSTR01 '" .. - -·...... J __ ··-··S):!!Yl.l;!tg_ • NEWYORJ< (l'IOST~OACCOIJNT) 1l1, WALL STREET; 18THFLOOR,Z<>NE t. NEW YORK NY!Oll43UN11Er.• !#r<;-..llf!.!!.,:, . !'"'' '" ~"'"' STATES OF AMEHICA SWTIFT CODE CITlUS33: FOR FIJRTHUR CJl.epir TO COllF'ORATION BANK .f'!'.:~ff! . OVERSEM.< BHANc:H, SWIFT N00444018J1000085. IN ; '· f ..... ~ ..... - ····I-·····t<'itt.iJ: ...... J!Jo•..... ~IUMf!&..____ MUMB~I CODE: CORPINB0444 CURRENl'·AIC 1Hfl .... .!..... USA __,___ NMIEOFFl!!f;~~ROIAMONDINTL PVT.LTO" ------· ••..• ~· !-··h~1' l)~~d~~ Ouanntr .... ~ I ··~··· ... ~ .. i I 011\MO~O STUDDED GOLD JEWELRY IN 10 & 14 K ONE' OlllM(•NO STUDDED PLATINUM JEWELRY I 1•,1•;~0•11: DIMIC'l"ID 5TUDOEO STER-SILV!:RJE!WELRY 92.5 I ' ' ·~ : •• .! ' I; ·····-·-· . ~.:JC!~~l PCSIPRS ·- 10 r. DIAMOND STUDDED 711311130 5.33 2 s 400 :•o l "'"'<' '· • """' ';J•,1ir1 . Wk DIAMOND$J!,JDDED 71131El:JO 187.89 120 $ 11,436(10 i -;:~r.~1 :·:... a1 ~. DIAMOND STIJDDED 71131930 509.73 143 $ 31,1177 88 l;tttf!HQ, 14 r. DIAMOND STUDDED 711319:10 51.60 13 $ :1.271.74 f1U~)f!;ri:{ ,4 I< QJAMOND.STUODED 711319:10 46.70 18 $ 4.586 n l.r Al -·-- I _203~.32 612 FOB $ 129,684.79 I ' FR!!=IGHT!.$ 285.21 ! C&F =L-u~s10Jit[j IGSTO'/o $ • I 1iillii9Wfln r:• ..:•:::1·t"''" Gms ! '·:·1·1·: 5398 - ...~~.~g· L=~-~,~~f-.-·-·-_ ...... ,_N_e1_w,..1_. -. _ _ _,___F_1N_c_1N·<··=~~s-wr ..~--l-_G __-.:O-J·.a _·s_~_u: -· ...... ,.·--- '·-~:··: 1:·: .. j : ·'"-·· .. ! i·---~!i' -~~._:._:._,..,._44=.8._7+---- l --- __ j ...•.'.:!". -·r· ·--~--o.~1-:- 119.91 -·- ·< ' ! . ~r.t . t:rnn31 t661os -· -- .. -- - J ·r,:;i111 · ·· .. ·, .-;: .1-:}o3:~-:~r~.--·-'"--:'.!~!9_.a_1.._. __ 1 -----38.43 L s-::(2'[email protected]'Q1

~~) · 1~~

CUR BANKERS L· I CORPORATION SANK I OVERSEAS BRANCH. BLOCK C 1. BHARAT DIAMOND BOURSE BAND RA KURLA COMPLEX.BAN ORA If AST) MUMBAI - 400 051 AO Code'0350473-6000009 .. 18-10509-shl Doc 1548-1 Filed 07/06/20 Entered 07/06/20 14:22:14 Exhibit A - Proof of Claim Pg 26 of 83

• .... ------.... - ... ---···------·- MALCJ~-AM!T •.IK LOGISTICS PVT. LTO. NE!WORK AGENT HOUSE AIRWAY BILL (NOT NEGOTIABLE) V1ALCA AMIT INTERNATIONA L Nf.'TWOR1{1111 Shipper's Name & Address (heroin lift er 'CUSTOMER") House Al r Woybill No. Illml IOI 111llm0111111ml1111 FIRESTAR DIAMOND .iNTl PVT LTD • 2~I~ 9 0II~ 0 1 1 2 2 • UNH NCHI PLOT Nn 17/IP./19/ 20 & 67, SURSEZ,SACHl N Master Ai rWaybill No.724-6216-7744 29001122 SUR/\T :!942.30 24 GJJ,.\H;\~· INC.lit; 24MBCJ7268H 1ZG Issued by : MALCA-AMIT JK LOGISTICS PVT. LTD. Western In•justrial Estate, Plot #11.'12, Sut-Plot #7, MIDC(Ma ml), Andheri (East), Mumbai· 400 093. Tet 6G952 f.13114, 66996841 Fax:6695___?615 .~~-~~-~~~-~~~·~-~--i Notlfy

~~I/If ES~~

.. _____ ,._ .. _,_ .... __ !s~:um9 Carrier's ACJ~~~ r'it'H1'1P ar.i; Cirv Shlppet horeb\ request MALCA·AMIT·------! JK LOGISTIC$ PVT. l ro. (hllfllJlnallor.•j "NE'TW,, ,..nn lo arrango for lhe IOIWlll'!flfllJ ;it die Shq1ment dl!scnbtld MAL.CA-AMIT JI-\ LCGISYIGS PVT. LTD. Mumbai herein lhr01J911 lhe Mak:a·Amlt lnlernallonal ~ .. k TM in aooirttaioo with lhe I 10 lntoona!ion hereunder'and subject 10 tne Terms and ~"" An~nl fiiAi·r, C•i·d.i-... ---· ·:~;i;:;t;-: Ii lnslrlldirlll• ai !he rave""' !Id< H-3-66();! COt~: ·~~ I IN THE eva rT THAT NO VALUE IS OECl.AAEO. NETWORK AllENT'S ·-- MAXIMUM LIA BILITY SHAl..L NOT EXCEED TEE INVOICE VALUE STATED i Airpor( of Dllparturo (.Ad:'lo' '::! 'ir•:! ri:m:~· ) ~. f1nq11c~:ted Routing) BELOW CHI l/I] QA,:'•;\ BOrv' MUMBi\I r; Sr liVAJI INTL The Shlpmen1 5 tate•l on lhe tac.. hereof is slJlljllc! tci lhe FUU. LIABILITY OPTION (Sec:Uon 4.1. on the REVERSE SIDE HEREOF.) ~ir Flr:;tc;~;;-·'ii~~,,~Q-& 7:i;;i,;~1io ;;1 r,;- By By Payment Methot ~1. SWISS rm~r. .\iR!.INf. At; To I I JFK LX I Prepaic A,;-poriDes'iirn;t;'on ___ .. -- •· ___ ,, __ _ Flight/ DatP. For Carrier USll Only IFlight/Date I JfK JOHN F· KENNH•Y !...XlSS/28.1~ LXO 16/78. 9 1 .J!..fil>'f!ATIQ!'!.~.-- ...... rlandlhQ tnro•mali•J'l 710017456-58 DATE: ---26/9/17 ·RBlcooE/- 0306053128 i IECNO.: I 0 2 1 {{-'.'~~:~:~~;;~JU~?-.. :: ;<{, , .··------.- -s~_T_E __1n-~-~~-e-' v- :-lu-e--~--7j- D-e-c-la-re,_d_V-al-ue-ro-r----.-9)------! 1 ·- -~1~~.'~1·~-----··-···•· .. ~ '.''.~'~_'~'-(~~u-~-s USO Custcrrs !NA CHA j : •., I' l. ,('J D.~~I!.VF.R/l(Pl.Al NLJr 129,970.00 8,260,921.00 B.V CHINAI &. CO (I) Pv! ' I ! . -21 ·--i.;,;;;.~r·-- --- · 1:.i•a< ···---.. ····--1--6)-·0eclaredYal·-ue-t-or--1-9,·--0eclare·-d-V-al-ue-fo-r----+--,.10="")--S-a-le-T-e-nn ·-----1 1·:c: liability purposes Carriaga lo Airline .. _... -- .. -r·-·--··-- USD__ __..______1_N_fl _____ 1------, ( ;· '·. l (>.) j 1'12,967.00 1,000.00 C&F 1" 1 1 -• -•L-vl' .....'· ... ~·--·~- - -- , • .... "R£PA';i) JNR/COLLECT USO MAWS coN"

~~. "/;iRtiN_F_V_Al-U-AT-ION·-+ ...... ·-· ·- - .. ·-'------+-S_h_lppe_r_cu-rh 0 -fi,;;i;;;rtih;;a·-rt-lc-ula-rs-o-n-th-e-ta-ce-h-er-ool are,_co_rr_ect_an_d _ ---~~~

CHARGE l that In so rar as an1' part ot Iha consignment cont!ins dangerous good•, 1 ---·------.--·------·---···---+------I siSCh part Is p10pe1ly described by name and ls In proper condition for 1 TAX i carrla~ o bv eir 11cco1ding to the apprlCllble Dattgerous Goods RegulallON. I ·---L-... ·-··-····- I _r_orAL·F-RE_1G_1·rr_. ___ [ ______As Per lru.aic,, 27/09/17 MALO~ AMIT JK LOGISTICS PVT LTD. ! ~·,!80f 1 -R-~~'.i_K_s __G_ST_R~~~.-~~~~Mf._C_M_1_9_o_rn_1_?.A ______-.11_Ex_ec_u1_oo_o_n p_a1ei ______A1_cP_1a_c_eJ ___D_H_~,.,.;d.,, ..,..,_ ~... ~ .....~-~-ea..,.. -·~~....'e-~ :-'-~ ------"""r-- - .... ·------· ------18-10509-shl Doc 1548-1 Filed 07/06/20 Entered 07/06/20 14:22:14 Exhibit A - Proof of Claim Pg 27 of 83 1 . . 26.09.:01 > No. • Exchange For

~~At 150 DAYS FROM DATE OF SHIPMENT Due Date --.,.--.--after this. date ! sight of th:s FIRST c1f • Exchange { Second of the same tenure and date being unpaid ) pay to the~~

- order of : CORPORATION BANK -----·--·-·-·-·---- OVERSEAS BRANCH ------~--- --·----- BLOCK C-1,BHARAT DIAMONO_e__ o __uR...,.s,,....E,....,, ..,...------··- SANDRA KURLA COMPLEX,BANDRA(EAST). MUMBAl-400 051

~~the sum of: US DOLLARS ONE LACS TWENTY NINE THOUSAND NINE HUNDRED SEVENTY AND CENT ZERO ONLY.~~

~~value received and charges the same to the account of ONE Pakage shipped by~~

~~AIR FREIGHT Invoice No : 7~!466,67,&58 Dated: 26.09.2017~~

AWB.NO: 724-6216-7744 & HAWB NO. 29001122 27 !19.2017 ---~------lo, M/s. FIRESTAR DIAMOND INC. for F.Rc$ f AR DIAMOND INTERNA TIONA1.. f'V r. L rn. 692, FIFTH AVENUE, JRD FLOOR, NEW YORK, NY 100J6 U.S.A. AUTHOHISED SIGl,Al 1.";rt~.

~~No. ' I ' ' Exchange For CFR I U S $ 129,970.00 '~~

~~Al _1s_o_o_A_YS_F_H..;_O...;M...;D-'-A-"-TE;:..'O;:..F...;·S:.:.'H...;1r...;M.:.::E::.:N1.:..·__ Due Date _____ days after this. ciFJtc I s1ol1t :ii tlli:; St:GOND 01~~

~~Excnange ( Second of the same tenure and date being unpaid ) pay to the~~

~~ordeir of CORPORATION BANK OVERSEAS BRANCH BLOCK C-1,BHARAT DIAMOND BOURSE, BAND RA KURLA COMPLEX.BAN_D_RA-'(._E_A_ST_,,}_.~--'----~---~------~~

~~# MUMBAl-400••• , .... ______051 _~~

~~th1> m1m of· US DOLLARS ONE LACS TWENTY NINE THOUSAND NINE HUNDRED SEVENTY AND CENT ZERO ONLY.~~

~~valu1~ received and charges the same to the a•:count of ONE Pakage shipped by~~

~~AIR FREIGHT Invoice No : 710017456,57,&58 Datuli 26.09.2017~~

~~AWEL NO: 724-6216-7744 & HAWB NO. 29001: 1~ ' I' ' : ') ~·~~

lo, Mis. l'IR!ST/\R 01/\MONU INC. 692, FIFTH AVENUE, JRO FLOOH, NEW YORK, NY 1003G U.S.A. AUTHORISED SIGHA TORY. 18-10509-shl Doc 1548-1 Filed 07/06/20 Entered 07/06/20 14:22:14 Exhibit A - ... Proof of Claim Pg 28 of 83 ... Corpotr1 . .. t • • • • • · ;~;~-- .•. ·.·.__.~~7;-~ .. :.. ;·.~ .. -~· -~-:··."r·:1¢~~~·~oob$;. -.---~~------~'"""~}· '!,: • 0 : FIRESTAR 0!AMOND: .IN~RNATIONAL PR!Vf.\'T~H,..l:Sfl~\1~*1LERY STUDDED .WITH· DIAMOND: :ROAD NO. 18• PU:WNO na .· .. :~··:)!:'/'.< '· '. . ·: . 1 :flUDC • Af\IDHEfif;{Ef ··\· • • .· :·~SHiJft~S( Ffi'Qlt MUMBAI. TO NEW YORK : ·.. . !MUMBAI : ( '1/itiM'NiJ .·.' .•. ••: T'146?1677'i5 DMED 28092017'' ·: 400093 · , · · :/,<.:·.·.··· · .•... · ·.·.. •):V ~::~.~> '/ ... •· F · .:J.: .~ . ·.. -.. .· ··. · ·.. ·... ·:·· • · .. 't >.. : · ...... ::i: ·~~I,ClARY INV. REF •• 110017459.• ?0 : •<, ------~~-:-:-~~~~-:-~--~~+~~~t'tt:·~ ... :;,~~~~-~~~·--:--r---~--~~·:.,.~ - :~- : :: .. ' :{:.f~·-· ··~ '! -~· ·: D13CUM61TS. : ,~ratt~ ·:commercial :~~ck1r9~·;· ) ;Air:~ay · .·: .. •1 . ' Invoice; 't.;1st,, >::·J · '!Ul'J •.· ··

. I f ·~t~: -- .:_~,~'.·: ·-~:~~:lt~";-:-_j ~ -:··· ·:- t' ·': ' , , . ,,.,;' · :2nc1 tot.: '·: • • • ',.•, ' < :,. r • • : ' • .' • -~--:~--:~~""'~:-7--::---~~-_,..-"!"~I~~:-~~~------~-- : KINDLY :ACf~EDGE '.RECElPT. f,', • !ADVl,SE US :BY $WI~T/TELEX'IN CASE OF NON-PAY!riNrtNON7ACCEPTANCE GIVING REASONS.;· : DO NOT RETURN· DO,CllMENTS liJIJHDUT PRIOR 1.NTlf'IAtrON • · . . . . t .

---~-- * ~~_.~---..,..-~-~~---~""',;;;,_""" ______~ • I •' ·' • !REI~SEMENJ'lP.fW~E~T IN$!RUCTIONS :·.. ·•· ", '.;.;1: . " AT MATURJTV,~ASE, REMiT \P;ROCEEDS >.FOft'. i ~~r· OF :OUR. A/C NO~ 36006614 WITH CITIBANK l\l•A; ;JU~NOSTR.c!)';:ijEW YORK fNOSTRd,i,'(l\~COUNTl Hl. WALL STREET~ 16lH FLOOR,ZDNE•i<, NEWVORK:'.N\' 10043 UNitED. STATES''i;OF :A~~RICA UNDER ADVICE· .. TO. US. · .ooonNlfJJUR ~EEERENCE qi\IUM!lar : '.~ . ' : ... <>" 't : .. ' ' .. ' . . . . ,, ' . ' 0 ·. !AT MATURltvi- ~I:f~~ FOR.1~l[ ·tlf'.'QuR. Al~ ·NO. 36006674 WI.TH ..· .. :, •.../'..'.;':· .. ··.·,,/ rmn ~·N~~···:t$~~r~ ':vOR1T.O.JHE':~l~9R!Yt·:···.. , :FOR. :CO... ~BJ;lN~~~K.'::'RE~ORT.SE~~;'\'.>·:,\;<, , • · !FOR.COU.E,OT~~;(l~5-Y.REVlSlON; :ICC:PUf;l4!':@'f ONt >. :: /l~'f< ;/'~.:<~'~\ • :'.: ·.·,1 1;r, 18-10509-shl Doc 1548-1 Filed 07/06/20 Entered 07/06/20 14:22:14.~· ·i:7i~"No~- Exhibit~o:iii&i5312a--. A - .. Proof of Claim Pg 29 of 83 lJIN Mli.CJ7211UHFl001 -. c:sitNHu. l4MIJCJ7768tt1ZG

~~( ..~~

~~INDIA - / IC..;;,;;:;:..;.,;;~~ ..... --· ----..... -..,.....~~

~~.... ;... ··· .... " ""r... --.,-_,,,--.,,..-~------·-·--·-·---·---:----··-~~

·."'~---.,,-·-·-:._;_'.:.. ;.. <-.·'------.,.;..ll,..q.t--..,-p-.....,-,11r-·---"'-.;.,.;,'-io.M..;.;.'4. =~T 'OCEEDS FOR CRGOIT OF OUR AJr. fiU 3-000tG/~ Wl!H CITIBANK N.A (USllNO&TRO) i,.,-....,,,,,..,,.,.,....',..MA.... ·,.c.,A.-AM....,1 .. r,;;J;;.;K:.,.... __+--,...--..,;;S""URA=T..S=ez=-.-....,;...... ,....;,..;..;....;'·'""l «ew.Y9RK(NOSTROACCOUNT) 111, WAt.l.STRU!T. IGTHK•;OIUOrlli f. N~W fOl~K•mlJll.!31JNJTEO ; V~No. SY AIR POllol~ MUMBAI . :" STATI;S OF AMERICA .SWTIFT COOE CITIUS33; FOil F

-Ho.-·No&/ . - ~-;~;:-.. .i----·A;;"..,-;;;.-· FD/710017459&60127·Sep•2017 . \ DIAMOND STUDDED GOLD JEWELRY IN ..10& 14 K 'i J - ABADI;!.: ·ONE• DIAMOND STUDDED COMBINAllON JEWl!l,;RY IN (92.6110 Kl I. · .PACl

~~·C&F .US$ ONI! LAC NINBTY SIX THOUSAND SEVetl HUNOREJ) FIFTY ONLY<:~~

~~'THE GOODS ARE! OF INDIAN ORIGIN~~

~~•INSURANCE·COVERED BY MALCA·AMIT~~

Oeclarallon 1) Theol>le•·-.nlilllRlany~~gold hllveblensuiop!lod mco~,..,lh lhe F-Otamond; mo Qofd f'oll<:y. 21 •supp1y meant for uport undtt lellar ol undertaJong Wllhovl paJ1TION of 111t091818'1 laX" · · 31 We d..iarithat thla 1.-BhoW81he llCll/lll pt!Ce ol lhe g00111deacnoed an<11hatall 1wlloilla111 are ln!e& correcl. ·. . 41 The dtarnondll n.treln lnVolcad hava lllen PUtchned lromltgllimale sowceaool loMllvtd In IUnOlng conllfcl ondln COJ11plumCO W>lll Urnltld NallOIUI f8SO!Ulfons. Th• aelltr hsleby g\lal8lllOeS 1hat lhe .. d1111oono .are conm ~ kee. - on PBf••11111I khowtecrge andlot M111en-anleeaPfOVld8'1 bylhe S\ll)plie1·of~dlamo

.. · I ,,> 18-10509-shl.-·.•- ...···''. . . .Doc ·. 1548-1~·----, Filed 07/06/20•. -.1·""· -.I_ _....._. Entered______07/06/20 14:22:14•·-·-----·~-~.-.....;,~~· Exhibit A - Proof of Claim Pg 30 of 83 · ~ . ": :M~PA~AMJT .. JKLOGISTICSPV11:~~0.

"·;·~~::RP :l~~;l:. (NOT NECHY.fIABLE) ~hlppet't Na1M,r8(*'41:81& (herein after "CUSTOMER~) :House Air Waybill No. ·--1~mmn FIRESTAADtAMONDlNT'L M LTD • Z II 0 0 UNIT N(}ill,PllQ"Jf,NC:U:7/18/~9/20 & 67, SURSEZ~N:;):~; .. >:. ; ·. · .: . MaslerAlrWarbUI Mo.7z4~62i6-7.755. 29001126. . SURAT 394231',t24 GUJARAT:INDIA .24.AABCl7268HlZG. . .Issued by: MALCA-AMIT JKLOGJSTICS PVT. LTD • . .Western lndusbial Estala, F'lot #11112, Sub-Plot #7, . \MIOC {Marol), Andheri (E3sl), Mumbai · 40t) 0:33 . . .Tet 66952613114, 66996841 ~-~-=-~-··-<·~·;·~··~--·:_._.··-··-·------""-f·-·_.,"F,..ax'°"'j...,§.,.6... 95""2,..,61 ... 5 ______,... _.. _.______Constg119e!a. Name & Adqress NoUfy FIRESTAft.OIAMOND INC. 592 5th AVE.~3f'd FLR ' · NEW YORl

~~'•. ·;:_ ·~ .. ( "~~

~~Handling lnformallon , REF No. 7100174S~6Q~~

~~SHIPPINCi BILL NO. · 4009485 01\fE 2$/09/17. 1) No. of 3) Nature of Goods 5} --ln_vo_rce""".-Va-lµ_e__ _,.1-7-)-D-ectar&dv;~--· ·-·1 -~~~

OTHER CHARQES . ,______.....,. ______-+ _____..,.._,_._. ______. __ .... _. ____. ______.. ~---· AIRLINE VALUATION ·shipper e41tllflaa that th& piullcula1s on the rac.i nqr11ol are coriact anJ CHARGE '· . · ihat ln so far as any parl of the consignment 'ontalos ril1119arous l)oods, i------+------+--.....,.---1 \lllCh part la properly dl.lllCflbl!Hl by 11111N alld i& 111 plOJi::arriaile by nlr according lo !!lo appHcal:lo OaogBr~us Cv:Xlll Fto11u1allo11s.

TOTALFREIGHT 28/09/17 MAI.CA AMIT JKLOGISTrCS PVT LTD. ;:~a~i.ll AAAc:CMl901BlZA .h-' ·~·<·anl&.·or REMARKS GSTREG No • 2~rv= . E:ixecuted on (Oa111J At CPlaCll) Dt}AV • its A°'tll \ . 1) NE1WOAK AGENT CHARGES MENTIONED HEREIN ARE UPTO TIIE AIRPORT DESTINATION ONLY. ----·---r.>· 11.rr , L:- v:: 2) CHARGl!S FOR DESTINATION SERVICE AS REQUIRED BY THE' OOij§IGNai SHALL &E PAID iiY THE CONSlGNflf TO itlt. X Oi, /!. • /:l.... ~ ,/" 1 NE1WOFIK AGENT·OF1"HE MALCA AMIT INTERNATIONAL NETWO~AT,DIWT!NArlON . < ·\' /~~r . 3) THE SHIPPER I EXPORTER IS RESPONSIBLE FOR VERIFYING THE QORREC'l'NESS OF J\N'I' DOCUMENT ISSUt;O PUFt:lllJ\MJ ....-' " : ,,./ . TO THIS CONTRACT. FOR THE TRANSPORTATION OF THE SUBJECT SHIPMal"i ."ND ~NV SERRO~ ANC• ! Ol'l AMCNDMl:I• l, fr,/ ...... , REQUIR&D, SHOULD DE REPOl;r'ED IN WRmNa TO THE; l&lUINQ NElWORltAGENT NO LATEFI THAN Ti IE Nl::XT wm-:t'1:;(l DAY, OTHERWISE THI! DOCUMENTS SHALL Be CONSIOERED CQJV!ECT fo.ND BINDING JN ACCOROANC ~ wm1 nus CONJ HA(!'( .______....,...... ,,. ' ~··"··-,~ .. -·-··--·... ··- .. -· ...... ·---- ...... - ...... ··-' (1f~l1;v-,i.\I ;.(l!? .... lllPPfm 18-10509-shl Doc 1548-1 Filed 07/06/20 Entered 07/06/20 14:22:14 Exhibit A - Proof of Claim Pg 31 of 83

Dato : • n11!J.io11 ....; ...'. ·, I. No.:·'. 1..u~,,J..e.J...... All,;.j"il'of'"'Y ' .. lb:~hilijg.:lf'..0~: i. : : ' At : ; . lSODAYUROMDATriOFSHfPCilENT ·. I.j .I • Exona~g"·1+secood of· the same ~nure un~ 1 :J.d~t~:b;itj~ unpaid ) pay to the ' I ordeto( . :· .:· i CORPORATION SANK . · · :ii.J, f i ·.· '.:'·~:"· .OVERSEAS:BRANCi'i . . :... > 'l:, .; ·' · • . .. : ~'.'~ '.:-.., BLOCKC-1,BHARAT DIAMONp%oURS!!} .' .·.. ----====::_:_~::_·.::::::_ ... :2J':::f?;.·.BANDRA•KURLACOMPU!X,BAND~E,AST)~. ---.. -···---··------, /" ;;,:f;~.JtiUMBAi:iOO 051 · .· · ·. ','. 1. " • • · • ::: ..,.:. ,,, " . "f.-i.~-• . ~ ~ .. :;.. ·-:.-::· ...r. .... ·.... >. : { j\. ~(~: ...< "~ .the sumof6';: .•. HUNDRED FIFTY ANDCEMTZf!RO.ONLY .. · ·~ . --·---- ~-::<::~ .:\~! ·.{:· ':- } ·-~ ... value received and charges the· same to the account~i~ Pakage shipped by

~~AIR FB§IGHJ Invoice.No: Oated : :z·r.09.2017~~

',I," AWB.NO:----· 724-62 I6.7755 &•ttA~ls No. 290r}J 121i ·To, M/s, FIRESTAR.DIAMONO INC. l'or FIR#STAR OJAMONO INTEFUiATIOIMl 1•vr. LTll. . &92, FIFTH AVl!NUE,.JRO FLOOR, NW YOR!t l'ft'10036 (.XAfaA.'·· A,.().·' ~...... )J...... U.S..A. .

~~No. ExchangeFor ··~~

~~At ISO DAYS FROM ..DATE OF SHIPMENT~~

~~Exchange ( Second of the same tenure and date ·being unpaid } pay to uw~~

order of : CORPORATION BANK ------·--··-.. --.. -:-··-· ·---··---· ..,.,___,..,..,..OVERSEAS ______BRANCH ,_ ... ----·-·-·--·--·--- BLOCKC"1,BHARAT DIAMOND BOURse, --.. -··---··-·-· --- .... -·-·· BANDRA KURLA COMPLEX,l~RA(EAST). ~-..,______,. ___...... _... _._ ...... ··- ... ···-- MUMBAl-400 051 . _. · · ·.. · ---..·-···--"-·-····- .. ··- ..... -·-

~~the sum of: · US 001..L.ARS ONE L.ACS NINETY SU(~THOUSANO.SEVEN ... HUNDRED FIFTY AND CENT l.EHO ONLY. . -----·-· .~~

~~value received ~d charges the same to lhe acc;ounl of: S2fiE Pakage ship pod by~~

~~AIB F13.):!GHIJnvolce No : .. !10017469&80 .. O.ited: 21 .1J•l 201'l~~

~~AWB.N0_:~~~72_4_·6~21~6~·n..;..s~~~------& HAWIH-.o. 2'-Je~~

._...... ,...... ~ ...... flll ...... ~ ...... ~ .....f'! ....~ ...... ,...... ~ ...... _ ..... _.a ...... ,,...... " ...... "!' ...... "'.,Ojo ...... : l)(JClJ"ENT(; · >-:·or~.\'.DED Tt1 ! l">ATE !l25/:lO/:;:~()l 7 :FIRESTAR .DIAMOND ·INC .. : IN ·ALL CJVR·. CDRRESPONDENCr: ! 59;~, F':CFTM- Avr:NJ.=;, 3f~'() f~l.;.fJtiR,·· ! PU!ASt::'. .t1Jt1TE CllJf.: ·r.;.'l:::t=· :t'8!:".W YOf~t<., N •• Y .,, :f.()036., :t553227/ECFC/2017] For .!lJ .. S .. Aa. lUSD*.***113850.00 : lJNJ'.Tl:":D f~'AT:Ets ·Of• , .-:.'il"IERIC'..A

_ ...... - ...... "_ ...... _ ...... - ...... " ...... ~ ... ":"...; ..., .... ~-- ...... , ...... ft ...... , .....~---- .....-- ...... " ...... ~ ...... - ...... ~ ...... ,, ' I Dl!"At~ C'!f' Il'-IC.. ,0.·t;o MYS ~-:t'"C.im ~1hipmn"l: C: l:' ~~2., r:n:.. 11o1 Avr:::Jt.ll.JC-t.., ~>ND f!'f_oor~ •1 .· /: : Nt~W YfJRt< II N .. y .. :L oo:.:w, II J;YJ /03/-;?/.'>i(i :u .. s .. A.. .DA :tJNITE'.D t~TATE:S CF' ,~RICA

...... ,,,.... _ ...... """ ...... _ ...... " ...... ,,,••• - ...... io...... , ...... "." ...... , ...... 'Oll ...... " .... " •• : DF-.'AWl::R : COVL::..l-aM€3 (;lC::O:O..S .. !f'If~STAf< DIAM

~~, I :mtENTS :Caiard.u:Packing !ltiAlq • : II : hoim :ust :Bill,, i,. I I·~~

.._ ...... ,._ .. ,.,,, .. ..,, .... w .... ••~••••-*-...... ,. .... __,.. .. _...,.., .... ,,. ...., ...... ,, .... ,...... ~-••-••"• .. .,.••• .. ••""*",...... ,,,~ ...... ,...... ,...... , ...... ,_,...,.~ ...... ,..,..,,._.,.~,

~~' " ' . : ...... _...... _...... -...... '!".~·----...... *:"" ...... -~---...• ...... ~..,...... _ ... ,•.~~

...... ~-----...... ____ ...... ~.--- .. ----...... _...... _...... _. .,._ ...... -...... _~ ...... : KINDLY AClIT ·N<~n'F\'O) f'.EW .. YG"\JJ:ci::~ f:'AJOTJ:NG OUR Rri.l=T.:l~.:.NCt=; NlJl'C£€R : :AT MATURITY, PLEASE REMIT PRoCanls Fmt CREDIT OF OUR A/C NO. 36006674 w1;· :CITI BANK N.A. (USD-NOSTRO) Nl£W VQftK(NOSTRO ACCOUNT) 111, WALL STREET, H ( :FLOOR ZONE 1, NEWVORK NV 10043 UNITED STATES OF AMERICA UNDER ADVICE TO F :QUOTI"8 OUR REFERENCE NUMBER: [553227/ECFC/2017]

~~: 11-11.S COL.l.E::CTitJN :r.s SlJfA'Jl-:!l'.:T TC~ 1HIF; lJN:tf:'fJR171 l'.'l.IU::~B : FOr< :FOR COU •.t::CT:CON 0.9'.ni) F£VISlClN., :cc:t: PUI~~

~~TEL # 1646-253-9100,FAX # + 1·6'16-253-9600 ~cl~d- "°""'Yd-~ IN131A USA~~

T-cllloliway,Z1GODAYS ~by ~d11""1PtbyP- Pl.EASE ~ ROCEEDS FOR CREDIT OF OUR NC N0.36006874 WITH CITIBANK NA (USONOSTRO) MALCA -AMIT JK 8URAT.SEZ New YORK (NOSTRO ACCOUNl} 111. WAU. STREET, 18TH FLOOR. ZONE 1, NEW YORK NY10043 V~No. Pmtcll.mBl!ng UNITED STATES OF AMERICA SWTIFT CODE cmuS33: FOR FURTHUR CREDIT TO CORPORATION BANK, BVAlR MUMBAI Port cl Olochalga · · OVERSEAS BRANCH. MUMBAI SWIFT CODE: CORPINB0444 CURRENT NC N0.044401G010001la6. IN THE NEW YORK USA NAME OF FlRESTAR OfAMONO INTL. PVT.LTO." -&NosJ N

~~Deecrlntlon HSN CODE Gr.Wt.IGm&I PCS/PRS US$~~

Bangle 10 K DIAMOND STUDDEb 71131930 252.40 30 $ 12,230.10 Bracelet 10 K DIAMOND STUPDED 71131930 127.05 152 $ 6,463.€13 Earring 10 K DIAMOND STUDDED 71131930 7.57 1 $ 637.31 Ring 10 K DIAMOND STUDDED . 71131930 233.08 72 $ 7.066.13 Earring 14 K DIAMOND STUDDED 71131930 37.88 15 $ 5,111.90 Pendant With Chain 14 K DIAMOND STUDDED· 71131.930 20.49 10 $ 838.10 Ring 14 K DIAMOND STUDDED 71131930 996.79 305 $ 80,130.87 Pendant With Chain 92.5 SIL DIAMOND STUDDED 71131120 84.91 25 $ 424.82 Ring 92.5 SIL DIAMOND STUDDED 71131120 41.78 6 $ 154.81 Rina 92.5N4 COMB DIAMOND STUDDED 71131930 5.82 1 s 181.44 TOTAL 1807.78 617 FOB $ ~13,236.71 FREIGHT $ 613.29

C&F $ 1131850.00 IGSTO% $ - tl!UOlllng WllR Dascrfllllon Dltl Gr.WI Net Wt. FINDINGS WT Oms Ronni& 30 262.40 ·:!46.48 I Bracelet 162 127.06 ·. 38.l!O Eamna 1& 46.45 36.05 Pendant Wltll Chain 36 106.40 68.28 Rimi 384 12nAB 1237.28 Total 817 1807.78 1821.69 138.17 48.01 =~ TOTAL 5 1'13 8§0.00 (lnvmrd>} C&F US$· ONE LAC THIRTEEN THOUSAND EIGHT HUNDRED FIFlYONLY...... I -~

OURBANKERa THE GooosAAs OF INDIAN ORIGIN CORPORATION BANK l OVERSEAS BRANCH, BLOCK C·1, INSURANCE COVERED BY MALCA-AMIT BHARAT DIAMOND BOURSE, Ii BANDRA KURl.A COMPLEX.B.~DRA (EAsn GOLDICI'--. 18 l 14 10 9 MUMBAI· 400 051. I I RATl/GllM- I 30.4110 . 23.69911 I 16.92113 I 15.2425 g AD Code'0360473-ll000009 I Declaration I 1) Ths sellerwanants the! snyllfO(!uolB ocnlalnlnu gold !laVe been suppl!ed In oompUancewllh !lie Fiz'1111f-~~ ! 2) 'SUpply meant for _.i under letter of underlaklng Wl!llout peyment ol ln18grated tax• ' . <' •) ;i f. .r , '~ 1 3) W•d8clareuiatt111s1nvo1ceellowslhe.-P11C8ol!llegoodad-1becien4!11atallpartloullits--;.'..~ :'.,.:.. t~~· , ·. 4) Thadlamonds he«oln lnVolced have bsenplllcl\lmed l'nlm leglllmalasaurces not lnvoi>

~~\ .. "'·!;,, 18-10509-shl Doc' . 1548-1 Filed 07/06/20 Entered 07/06/20 14:22:14 Exhibit A - Proof of Claim Pg 34 of 83~~

~~- '\.I ' r •~~

~~- - f ' ', .,(;;;·:- ~.. MALCA-AMIT JK LOGISTICS PVT. LTD. ,.,, NETWORK.AGENT , · ,- ·- ,.. ·,. HOUSE AIRWAY BILL~~

~~(Nar NE00.11ABLB)~~

Shlpper"a Heme a Adcllesa (herein alter "CUSTOMER"). House Air Waybill No. FIREsrAR DIAMOND INn. M LTD •2900 UNIT NO-II PLOT NO 17/18/19/20 &. 67, SURSEZ,SACHIN Master AlrWayhlU No. 724-6217-6870 29001185 SURAT 394230 24 GUJARAT INDIA 24MBCJ7268H1ZG lssJled by: MALCA-AMIT JK LOGISTICS PVT. LTD. Western Industrial Estate, Plot#11f12. Sub-Plot#'/, . MIOC (Maro,, Andheri (East), Mumbai- 400 093. Tet 66952613114; 66995841 F :6695261 COnslgnee'& Name & Address FIRESTAR DIAMOND INC. 592 5th AVE. 3rd FLR NEW YORK NY 10036 UNITED STATES 1 Phone:646-253-9400/44

lsaUlng 'carrler'$ Agent Name-pd CitJ 8ll!pper llelilby 11!1.1111111 MAl.CMIMIT JI( LOGISTICS PVT. l10. ~ ~ Agent') b mtailgll fQt 1118 folwatdh)g of 11111 Sh1pri1Ull tl8:illliibll1t MALCA-AMIT JK LOGISTICS PVT. LTD. Mumbai · hftln llmiUgh 1116 Malaa-Anllt lnlmnllllonal Nllm'<·ril 1liA Ir: aromuw wlD1 ~ ~ andlnlomlllllan l1erevnder and sult)llllt ll> 1he Tenns·lllld Oondlllans an Agenfa IATA Code Account Iha rawmuldahenml. · · 14-3-6602 0001 IN TH! EVENT THAT NO VALUE IS OlSCLAREO, N!'TWORK AGENT'S MAXIMUM UAB1U1Y StWJ. NOT EicoE!D 'THE INVOICE VALUE St'ATED Airport of Departure (Addr' of ftrst (CQIT!er) l l'.llquuted Routing) aa.ow. ' BOM-MUMBAI CHHATRAPAll SHIVAJI IN"rl 1lw l'lllplnlBll £la!!ld aft Ill&,_ 1tllt"'1f 18 lllhjact I01ha FIJU. UASllJ1Y OPrlDN ~4.20ll 1118 REVERSE SlDEHEREOF.) To By Fil'8l Cerrler RouUng & Desllllatlon To By "lb . Payment SWJSS IN"rL AIRUNE AG . JFK LX Prepaid AltpOrt De&tlnatlon FDght/ Date ForCmriertlseOnly JR< • JOHN F KENNEDY U

SHIPPING BIU. NO. 4009830 . DATE ltH0-2017 1) No.of S} Nature of Goods 5) ltl\IOlcle Valuf. n O&clal'ed Valu& k•r 9) Packages USD Cluetoms INR CHA 1 STD.GOlD,5IlVER&COM I,JE 113,850.00 "> 7il81,120.00 B.V CHINA! &. CO (I) PV

2) Weight 4) carats 6) DecJaied Value far 8) Declared Value for 10) ~le Term KG Uabllty l'IW'POI• Carriage to Airline USD',_ INR G: 4.800 125,235.00 1,000.00 C&F, PREPAIDINR COLLECT USD MAWS CONSIGNED TO : As, Per Invoice FREIGHT CHARGE MALCA-AMIT USA LLC

~~~ FOR US:E AT DESTINATION ADDI. WEIGHT CHARGE~~

~~OTHER CHARGES~~

AIRLINE VALUATION Shlppsr l»ttillee thal the patlioulal$ on thJ iaeu hellaOf Mi ~ a;\d CHARGE lhal In IO WU4fl'J part of the eOllllgrtmantcont,elnD daSlpl'OU$ gooos, i------r------+----.....i 8llCh ~ i$~ d6t0tlbeclby nam&and It inpri)J)efOO~ ~· TAX : canuage tl1 air a-lft\ll'Jg llO lhB appUcabl8 Oallgel'llllS Goolf!J fleau!atlMs.

~~TOTAL FREIGHT. As Per Invoice REMARKS GST REG NO. 24AAECM1901B1ZA At(Place) -· -·--18-10509-shl Doc.. 1548-1 Filed 07/06/20 Entered 07/06/20 14:22:14 Exhibit A - . . Proof of Claim Pg 35 of 83~~

~~Date : 10.10.2017 . \..... ~o. !.>-- .Exchange For CPR I U.S. $113,850.00 .··~·~.;l,_ .. ...;. At 151! DAYS FJlOM DAT& 011' 8JllPllflNT Due Date ____. after; tlJi§... date I sight of this FIRST of~~

~~Exchange ( Second of the same tenure and date being unpaid ) :pay to the~~

~~• orderof : CORPORATION BANK.· OVERSEAS BRANCH BLOCK C·1,BHARAT DIAMOND BOURSE, SANDRA KURLA COMPLEX,BANDRA(EASIJ. MUMSAl-400 oe1 ·. ··~~

~~the sum of: US DOLLARS ONE LAKH THIRTEEN THOUSAND.EIGHT HUNDRED FIFTY AND CENT ZERO ONLY.~~

~~value received and charges the same to the account of QM& Pakage shipped by~~

~~AIR FREIGHT Invoice No : 710017476&77 Dated: 10.10.2017 i ' ( AWB. NO: 724-6217-6870 & HAWB NO. 29001185 10.10.2017~~

~~To, Mis. FIRE&TAR DIAMOND INC. For FIRESTAR DIAMOND INTERNATIONAL PVT. LTD. 1592, JllPTH AVENUB, SRD FLOOR, NEWYORK, N'f 10038 U.S.A. AUTHORISED SIGNATORY.~~

/:.!. Date : 10.I0.20J7 No. /!':-.:::.\ Exchange For _c_FR_1_u_.s_ ..... s 1_1"""3,s_so_.00 __ ;;.... :; .... ''. : .... ~:-"'"-~""· '.;:,_~ ~ v.)J.. ·~ .. : . '\ ...... ;:...... At 150 DA YB FROM DATB OP SHIPMENT Due Date ----days. after tlJ.!§.. date I sight of this SECOND of Exchange ( Second of the same tenure and date being unpaid ) pay .to the

~~order of : CORPORATION BANK OVERSEAS BRANCH BLOCK C-1,BHARAT DIAMOND BOURSE, BANDRA KURLA COMPLEX,BANDRA(EAS!). MUMBAl-400 061~~

~~the sum of: US DOLLARS ONE LAKH THIRTEEN THOUSAND EIGHT HUNDRED FIFTY AND CENT ZERO ONLY.~~

~~value received and charges the same to the account of QHg Pal~~

~~AIR FREIGHT Invoice No·: 710017476&77 Dated : 10.10.2017~~

~~AWB. N0_: ___724-6__ 21_7-&_B...,7_o ______& HAWS NO •. 29001185 10.10.2017~~

To, Mia. FIRESTAR DIAMOND INC. For FIRESTAR DIAMOND INTERNATIONAL PVT. LTO. &92, Pll'TH AVBNUE, MD FLOOR. NSWYORK,NY10038 UJl.A. ~~vJJ-.- AUTHORISED SIGNATORY. 18-10509-shl Doc 1548-1 Filed 07/06/20 Entered 07/06/20 14:22:14 Exhibit A - Proof of Claim Pg 36 of 83 DOCUMENTARY BILL FOR

CORP.ORATION SANK.. · :· . \ ... Telephoai~ :i ()'~~--Z:~1606H OVERSEAS BRAICM.et, WESTCORE T~ ,,·". : Te:•l.fr!X. ·.·. u .· . < . BHARAT DIAMOND CDMPL.EX, G~8UJC~· ,;J;ll(f::' F:-11\X 1 O""~·-zz:g$1(3~l7 BANDRA EAST1~1~400 051t lJ\U)I~ ,·. EM:lf·t ct OO~·.. INE«:-!444 : ...... ;...... _. __ ...... - ..."'"" ...... - ...... -.._...... :...... _,u1 . ~HU••-1R1"••.:. ....-..·~. ' ~- ~·.,· ~~- . ..,.;.~ ~~~ -"".~-~~- ~--- ~~~ ~ -.~--"'-·-""~~ ,_.;'!l'.;;;.~~ ~ l DOClJIYIENT$ ,f·or~ TO :DATE; . i~?6/:t.oz20l.7 :FIRESTAR 1lI#IONI>t ·.INC.· .. ·· : IN. ALL ·.CMiJR.· cORRESPQNDEN : 5t~2 \::"If,...Tl·t AVEN.E, :!SI~ ~":1-0t!lr6 :uso••••211195.oo II : UMI'Tl::."'D STATES Of:' ~~:t:C'.A ·

~~...... ______.._ •. .., ...... - ...... "' ...... ~.-.. ~--~--"'!' .. - ..... - .. ., ...... _ti- __.,._.., __ ...... - ...... , ......~~

~~:OOAt:;: SIF~, I •. \ ·l~ Bn.o££ mten'6 J&Jmf.D lf:1EN ·Fm tnJ..ECTI(J4 ttl) DISF1Bt. Cf flU'EfJIS tB INDIO\lED EU.W. , :~ lr#T(S). lff> lXDftllfS IEDIJED. fEP' RR flltB'1rm:EIPAMM.. j~~

.._._. ___ ,,, ...... - ...... _ ...... ,. .... _ .._ ...... _ ...... , ...... "!~ ...... H•••et•• ...... _ ...... ~ ...... ~ ...... ___ ~•-,.>-.,..• I ~r:·.At·d!!'r.:' .. ' I 'l'l::"l·IMF.:t I . I •,.,...,r~. ". , , J;J'••i\.1r"9 , · t : FIREST~~ DIAMtlNI>., :ewe .. /,592 FI~ll-1 AVr::H.E., :::y~ f:'f.1Xlr< ... •I I Nl!:.'W YOR:t<' ~ 121'0~'$/2()18 : :L0036 . :DA It ~ LJMITF.:.I> l!)TA't'El3 OF' :AME~ICA · · ...... -----~--.. ---~--···~··--·~--...... "° ...... ~---... -----.... ~-·---.,--...... ~ ...... ,, ......

~~••·-----·•w•••"'.'".. __.. ______, ...... ___._...... Nf...... _ ...... ,...... -..., ...... - .. ~------·--·--•••P••"""'•• I' :DIXltENIB :f:cnllercial :Paddn~~

Ii 18-10509-shl Doc 1548-1 Filed 07/06/20 Entered 07/06/20 14:22:14 Exhibit A - .. Proof of ClaimSUMMARY Pg 37 of 83 1-. '-llo.6- IECNO. 0~128 I,,.. , • • ")FIRESTARDIAMONDINTERNATIONALPVT.LTD.(SEZCARGO) 710017482,83&84 13..Qct-2017 -··""· BIN MSCJ7288HFT001 · l ~I UNIT NO ·II PLOT NO 17/1811tl20 & 87 • GSTINNo. 24AABCJ7268H1ZG l SURSEZ, SACHIN '" I \ · SURAT~394230 ouw-.1 GUJARAT ONDIAl ConslpO 8\l)w (1f !llhOr)holl....pio) DIRECT TO CONSIGNSI! PMCEI. ~ ..... ~---,.-.... '"

FIRESTAR DIAMOND, INC. ' 592 Firnl AVENUE, 3RD FLOOR, NEW YORK, NY: 10036, · U.S.A. NEW YORK TEL # 164fi.:253-9400,FAX # + 1-646-253-9600 canr1.rQllglod- CoumrtvlF!oal- ,," INDIA USA "r, T""""10dol!J"""P- 1&0PAYS t ~bJ PliaavlRa;tbJ- l'l.ElaE ftl!MIT PROCEal$ FOR CREDIT OF OUR NC N0.36008874 WITH CITIBANK N.A. ~ l . MALCA-AMIT JK .. SURAT.sEZ NEWYORK(l\IOSTROACCOUN)') 111, WALL STREET, 16TH FLOOR,ZONE 1, NEW YORK NY10043 UNITED ~No Part.ri-. .. STATES OF' AMER10A SWTIFT CODE CmUS33: FOR FURTHIJR CREDIT TO CORPORATION BANK. BYAIR MUMBAI Ponor-.i ~SEl\S BRANCH, M1JMl!Al SWIFT CODE CORP!Nil0444 CURReNT NC N0.044401eo10000B5. ·1N THE NEW YORK -~ USA NAME OF FlRESTAR DIAMOND INTI.. PVT .LTD." Mark&&Nos.I No. & IC!llloll'kp. ~or- Q""11llly ''· Conta!nerllo. ' ' FD/710017482,83&84/13-0ct-2017 - - '' ~ DIAMOND STUDDED GQLD JEWELRY IN 1P:·& 14 K DIAMOND STUDDED COMBINATION "EWELRY IN (82.6114-1()--· AS ADD ONE DIAMOND STUDDED I PLAIN PLATINUM JEWELRY. .. PACKAGE DIAMOND STUDDED STER~ILVER JEWE~Y 82.8 ONLY

~~·~ ..~~

~~Descrlotlon HSN CODB- - · Gl:Wt. IGmal PCSIPRS US$~~

Ring 10 K DIAMOND STUDDED 71131930 1014.83 375 $ 38,16227 Earring 14 K DIAMOND STUDDED 71131a30 119.87 45 $ 38,540.88 Pendant Wllh Chain 14 K DIAMOND STUDDED 71131930 3.09 1 $ 100.66 Ring 14 K DIAMOND STUDDED 71131930 1603.47 494 $ 130,816.68 Pendant With Chain 92.5 SIL DIAMOND STUDDED \. ·. 71131120 128.99 45 $ 1.041.15 Ring 92.5 SIL DIAMOND STUDDED " .. 71131.120.. -- 32.72 8 $ 261.26 Ring 950 PT DIAMOND STUDDED 7.59 2 $ 1,304.49 71131:.¥ Ring 950 PT l"LAIN 71131. 15.90 1 $ 580.82 Rina 92,5114 COMB DIAMOND STUDDED 71131 9.24 2 s 68.96 TOTAL ... J 2935.70 971 FOB $ 210,877.17 ...... _. .. FREIGHT $ 317.83 ..... ' ., . \~ -~ Y;:/\ :~i' ··-:. C&F $ 211195.00 . ,\.:··-·, ...... ~~ ...... ! . .• ;_ ' ·~ .,..· ~·~ --· ... · .... -· IGSTO% $ - ··~·· '""'""'' .. ~---..··- ---- ·--me\Ntm Descrlnllnn ..... Gt.WI Net\irt. FINDlNG8WT G1119 ...... 45 119.87 97.37 P8ndant Willi Chalrl 45 .. 132.08 ...:. -85.05 Alnn .. 880 2683.75 -· ~· ·-2830.06 -·. ~ ·.·~ Total 971 2938.70 " ... 2792.49 ... 81.6& 61.87 .. TOTAL s 211195.00 '·''•·- " (!nwon!o)

C&F U8$ lWO•LAC llLEVEN THOUIAND ONlil HUNDRED NlNElY FIVE ONLY. . : •. •' ...... ,. ••••• "to ...... ·~···- • ,~L .L:~~, :'.'" (,.v ··~··...... OUR BANKERS THE Gooos ARE OF JNDIAN ORIGIN .. CORl"ORATION BANK OVERSEAS BRANCH, BLOCK C-1, ~· INSURANCE COVERED BY MALCA-AMIT BHARAT DIAMOND BOURSE, SANDRA KURLA COMPLEX.SANDRA (EASD GOLDKI' ... 18 14 10 9 . . MUMBAI· 400 051. RATl/lllRM - 311.4710 23.61196 16.9281 15.242!1 • AD Code'03&0473-8000009 I I I I ~ Daclarallon I I 1) Tlte sellermnan!B thal any """'1JGl9 con!alnlnll gold haW been supplled In cornpl!enQ8- the Flreslat Olamond, 'Inc. Gll1d POlloy, 2) 'Bupply rnaantfar-' underlatlel olund911aidn11-paymontol ~ID" 3) Wedeolarethallhi5lnvolcoshows the BGWal pdaeoltha~~ and thai1i!I paiUcuial1! arell'U!I &cOrtect • ...... ,,,, Sjgnahaa&- 4) The-herelnilMllced-beenJIUIChenclllomle;lllnmte-i.oitiMiived lnfunlilngconlllctandin~iiilih FOR' ~DIAMOND INTERNATIONAL PVT.LTD. Unltad --Tiie 118l!erharebrg-.a lhalU-dla!nondllare QQrdllcl lre6, - on PQ!80!l#l fcnowledtle. and/otwrlllenguarallleeSprovldedbylhe'1Jppllarallheaedlarmlllda. 5) Tltedlamondo nmelnlnvoloed aremcclualValy al nalUlll) Ollgln and untreated based an peooonat kmlV4adge andlotwrl!len ~ "'"""'ed ll'lthe ., Au SIGNATORY 13-0ct-17 18-10509-shl Doc 1548-1 Filed 07/06/20 Entered 07/06/20 14:22:14 Exhibit A -

~~Proof of Claim' ~, · Pg 38 of 83~~

~~. .- Date : 13.10.2017 .. No•~~

. ci· ExehangeFor CPR/U. S. $211,1115.00 At l50DAY8 FAOM DATE OJ SBIPMBNI'. Due Date ----.· after tbJ.§... date I sight of this FIRST of Exchange ( seeond of• the same tenure and date ·being ·unpaid ) pay to the

~~orderof : . CORPORATION BANK OVERSEAS BRANCH BLOCK C~1)HARAT DIAMOND BOURS§ SANDRA KURLA COMPLEX,BANDRA(EASTI. MUMBAl-400 061~~

~~~ ._. j'· the sum of: US DOLLARS 1WO LACS ELEVEN THOUSAND ONE ,. HUNDRED NINETY FIVE AND CENT ZERO ONLY.~~

~~value received and charges the same to the account of Qt!&Pak&ge shipped by~~

~~AIR fREIQHJ Invoice No : 710017482,83,&84 Dated: 13.10.2017~~

~~AWB. NO: 724-6217-7010 & HAWB NO. 29001209 13.10.2017~~

~~To, ~------Mia. PIRE8TAR DIAMOND INC. · For FIREST,vt.DJAMOND INTGRNATIONAL PVf. LTD. 191, FIFTH AVENUS. 3RD FLOOR, NEW YORK, NY·10038 U.8.A. ~ AUTl10RISED SIGNATORY.~~

~~------·-·---····--·- ,_. -· ... 13.10.2017 No. Exchange For~~

~~At 150 DAY811JlOM DAT&OP SHIPMENT Due Date ,..... ___days after t/Jl§. date I sight· of this SECOND of~~

~~Exchange ( second of the same tenure and dat~ being. ~npald ) . pay. to ihe~~

~~orderof : CORPORATION BANK ·oveRSEAS BRANCH BLOCK c.. 1,BHARAT DIAMOND BOURSE, BANDRA KURLA COMPLE?<,BANDRA(EAS!). MUMBAl-400 061~~

~~the sum of: US DOLLARS 1WO LACS ELEVEN THOUSAND ONE HUNDRED NINETY FIVE AND CENT ZERO ONLY.~~

~~vatu' received and charges the same to the account of gfjg Pakage shipped by~~

~~AIR FBEIGHJ Invoice No : 710017482,83,&84 Dated: 13.10.Z017~~

AWB. NO: 724-6217-7010 & HAWB NO. 29001209 13.10.2017 --~~~------~~~~~~ To, Mle. PIRE8TAROIAMONOINC. Pot FIRl18TAR DIAMOND INTERNATIONAL PVT. LTD. 191, FlflTH AVENUl!i 3RD FLOOR, NEWYORK, NY.100H ~~. lJ.8.A. AUTHORISED SIGNATORY. 18-10509-shl Doc.. 1548-1 Filed 07/06/20 Entered 07/06/20 14:22:14 Exhibit A - Proof of Claim Pg 39 of 83 ·1· · :. ~9. MALCA-AMlT JK LOGtsnc.s PVT. LTD. ~1~ ,T.,... NETWORKAGENT • HOUSE AIRWAY BILL (NOT NBGOTIABLB)

Shipper's Name &· .Addre8a (haf8tn alter "CUSTOMER") FIRESTAR DIAMOND INT'L PVT LTD UNIT NO-II PLOT NO 17/18/19/20 &. 67, SURSEZ,SAOiIN MasterAlrWayblll No.724-6217-7010 29001209 SURAT 394230 24 GUJARAT INDIA 24AABCJ7268H1ZG Issued J,y: MALCA;.AMIT JK LOGISTICS PVT. LTD. Western Industrial Estate. Plot #11/12, Sub-Plot #7, MIDC (Marol), Andheri (East), Mumbai • 400 093. Tet 66952613114, 66996841 F : 2 Consignee's Name & Addr888 · FIRESTAR DIAMOND INC. 592 5th AVE. 3rd FLR NEW YORK NY 10036 UNITED STATES Phone:646-253-9400/44 · ·

Issuing Carrienl Agent ~and City· · Shipper hllel:lf llll{llGlli MALCbAYlT M. LTD. (lienllnaftar. ... "NEIWOFIK AQelll') ID Jl'l8ll98 for Ille al· N Shipmert lfelQbld MALCA-AMIT JK LOGISTICS PVT. LTD. Mumbai .. ·· hellllft 1lllous.tl Illa Mllca-Mlil hllerJldONll Nll1WOlfl TU Ill ..-.. '&4111 the lnlfrucllom and lnflllmallan l!Bleundlsr and llllblact to Ille T_. andCallcllllGns 1111 •

..---~ tHI! 6VEtlf THAT NO YALU! IS O~ tllilWOM. ASli!N1'$ MAXIMUM UA8lLITY SHAU. MOT EXCl!eD 1Hli IHVOICe VAWE STAT!D Airport of Departure (Addr Of 1111 (carrier) I. Raqueated Routing) as.ow. BOM·MUMBAI OiHATRAPA1lSHlVAJI INT'L Tl19 Slllpment IQ!8d (Ill II» laoa llenld 111.-ta h FUU.'L1ABILITY OPl'ION ··~uantllll~SIOl!HEAEOF.) To By Fl1Bl catt1sr RoutlllSI a Deallnallon To By To · By P8)'m8nt _,_ -: .. SWISS INTL AIRL.INE AG JFK lX . : Prepaid . 1>·"- .. Airport Destination JFK· JOHN F KENNEDY

INTERNATIONAL ·~ ... ~ •... ' REF No. 710017482.:.&4 DATi:: 13/10/17 RBICODf/ 0306053128 IECNO.: SHtPPlNG BIU.. NO. 4009978 DATE 13/10i17 1) ~ 3) Na1url of Goads 6). 7) .. Declared Vatue lot 9) CustmnslNR CHA

~~1 STD.GOLD,5ILVER&Pl.A u~ 211i19S.00 13,559,402.00 B.V CHINAI & CO (I) P\I~~

~~2) Weight 4) . Carats KG~~

~~G: 6.600 - -··---.232~14.SO. · 1,000.00 C&F~~

~~PREPAID1NR: :.- · COl:;tECf USD MAWB:CONSIGNED TO :.. As Per Invoice · . ·• ::rc..1'.7'"'. FREIGHT CftARGE~~

~~' ~ •' i------+------+--...... -.. ~ ..... -·~-~· . OTHER CHARGES~~

~~TAX~~

~~TOTAL FREIGHT 13/10/17~~

REMARKS GST REG NO. 24AAEQ\111901B1ZA At(PlaCa) 1) NETWORK AGENT CHARGES MENTIONED HEREIN ARE UPTOTHEAIRPORTDESTINATION ONl..Y. 2) CHARGES FOR DSSTINATION 8S1VJCE AS REQUIRED BY TtfE.~ 8tfAu. BE PAID BY THE COtiSIGNEETO THE NETWORK AGENT OFTHE MALCA AMIT fNTERNA1lQNAL NETWOBlr.'Ar.D.EStlNATION. . 3) THE IHPPEff I EXPORTER 18 RESPONSIBLE FOR VERIFYING THE COREIECTNESS OF ANY DOCUMENT istw::o PU TO THIS CONTFIAC'To FORTtlETFIANSPORT'ATION OFTHE SUBJECT sHtPMOO AND Atrl ERROR AND I Oli M\ENDMENT, IF REQUIRED, SHOULD BE FlEPOR1'ED IH WRITING TQ.THE-ISSUlllfG~~j!NT.NO LATER T.HAN THE NexT WORKING DAV. OTHERWlSETHE DOCUMENT$8HAU.BECONSIDERED COAR15C1' ANDllNOING INACCORDANCEWITHTHISCONTRACT. ORIGINAL FOR SHIPPER , 18-10509-shl Doc 1548-1 Filed 07/06/20 Entered 07/06/20 14:22:14 Exhibit A - Proof of Claim Pg 40 of 83

. DOCUMENTARY BILL FOR (COLLECTION) CORPORATION.BANK MUMBAI - OVERSEAS.BRANCH Cl, WEST CORE' TOWER 3,BHARAT DIAMOND BOURSE CMPLX,GBLOCK,BKC OFF BANDRA KURLA. LINK ROAD,BANORA..;;E, MUMBAI:i-51 MUMBAI MAHARASHTRA. -: . 4,00051 SWIFT Code.:. :coR.BlNBS444 . : . ' '' .' . : \ . ' . . '. ~: -,, ' ' , . ' . : ~ ------:-:-----~----~-.--7·-· ..... ,-.--.------...,.-r---~.-~':":".'-.....-.-~·~-.-.-,---,.-----7""----.-7.-_--"':"'-~"":--~".'""'-·--,"""'.'_---:~,-·':"'" DOCUMENTS FORWARDED TO DATE : 15-11~2017 FIRES TAR DIAMOND· .. INC IN ALL OUR CORRESPONDE~CE, 592 5TH AVENUE' 3RP FLOOR PLEASE QUOTE OUR REE ' , .. NEWYORK NY 10036 ECOA04441700021 For . i. USA . ' USD 141035.00. ' ' .. .' . -----""':""------...... ,.--.---...,.------.---·-·-_.:------·------·-,' . ' .. ,- ,. ' ' . ___: .______

DEAR SIRS I . . ··. ..· . .·• . . . . • • "J WE ENCLOSE DOCUl-!!ENTS DESCRIBED HEREIN FOP: .COLLECTION J~.ND. DISPOSAL OF PRPCEEDS AS .INDICATED BELOW; · .. ·... ·.. ·· .. •. PRESENTED DRAFT(S} AND DOCUMENTS,DESCtlIBED BEI,OW FOR PAYMENT.

~~______, ______"'!"'-~------~---.------DRAWEE FIRESTAR DIAMOND INC TENOR 592 5TH AVENUE 3RD FLOOR U 0 Months and 120 days. NEWYORK . Due Date : 14/04/2018 NY 10036 U.S.A.~~

DRAWER COVERING GOODS. FIRESTAR DIAMOND INTERNATIONAL PRIVATE LIMITED UNIT 23 3RD FLR TOWER II WING B SHIPMENTS: FROM .TO NEW YORK KOHINOOR CITY KIROL RD B/L NO. 724 6219DATED : 01-11-2017 OFF LBS MARG KURLA WEST MUMBAI SWISS MUMBAI BENEFICIARY INV. REF.: 710017.548 MAHARASHTRA ------.----·------~------;:----i"--~------·-----·-.---·-----

DOCUMENTS Conunercial Drafts Packing Airway· Invoice List Bill ------1st Lot : 4 ------2nd Lot : ------,------·------·------KINDLY ACKNOWLEDGE RECEIPT. ' ADVISE US BY SWIFT/T~LEX IN CASE OF NON-PAYMENT/NON-ACCEPTANCE GIVING REASONS. DO NOT RETURN DOCUMENT.S- WITHOUT PRIOR INTIMATION. ------~------.------PLEASE REMIT PROCEEDS FOR CREDIT OF OUR A/CNO. USD11400603N WITH JP MORGAN CHASE JP MORGAN CHASE BANK NA - 270 PARK AVENUE~ - U.S.A UNDER ADVICE TO US QUOTING OUR REFERENCE NUMBER

~~THIS COLLECTION IS SUBJECT TO THE UNIFORM. RULES FOR CORPO~;TION BANK FOR COLLECTION (1995) REVISION, ICC PUBLICATION N0.522,EXCEPT AS OTHERWISE EXPRESSLY STATED HEREON .~~

------~~------18-10509-shl .. Doc 1548-1 Filed 07/06/20 Entered 07/06/20 14:22:14 Exhibit A - Proof of ClaimINVOICE Pg 41 of 83 j 1~· -No&Dal9 ~Rll. IEC NO. 0306053128 ~ ·,, 1:tRESTARDIAMONDl~TIONALPVT.LTD.(BEZCARGO). 7101117548 31.oct-2017 BIN MBCJ728BHFj"001 • • • I ..~·lt IJNITNO·llPLQTNO 17118119/20&67 GSTIN No: 24MBCJ7268H1ZG . "' f SURSEZ, SACHIN "'I' · • SURAT -394230 GUJARAT

~~DIRECT TO CONSIGNEI! PARCEi.~~

FIRESTAR DIAMOND, INC, 592 FIFTH AVENUE; 3RD FLOOR, NEW YORK, NY 10036, U.S.A. NEW YORK TEL # 1 646-253-9400,FAX # + 1-646-253-9600 ~ol- INDIA u T-ol~BNIPB,.;.ni 1l!ODAYS . 1-,,...,,..,,.---bJ---'----,._----~--o!-__.--..,------~---.-...iPl.EASE RiMIT PROCEEDS FDR CREDIT OF OUR NC N0.381l1181174 WITH CITIBANK NA (USDNOSTRO) NEW 1----"'MAL'-=CA""""--AM;:.;o::;:.:IT_,J""K'"------i.----8:::URA=T:..;'4~EZ;::;... ______--IYORK (NOSTRO ACCOUNT) 111, WALL STReeT, 18TH FLOOR. ZONl! 1, NEW YORK NY10043 UNITED STATES R Pollo!~ Al OF AMERICA SWTIFT CODE ClTIUS33; FOR FUR1HUR CRl!lllT TO CORPORATION BANK. O\/ERSW BRANCH. 1-Pal-.,.ol,__....,__,.,.....,.;:._,..-_ _ ___,___, _____..j._-.,. ___ !,!.!3!""°""'----.,..----'----IMlJllBAI SWIFT CODS: CORP1N8ll444 CIJRREJ>IT NC N0.04440180100G086. IN 11-!E NAME OF FIRESTAR

~~NEW YORK USA DIAMOND INTI.. PVT.~TD." ~ol- -~~

~~AS ADD ONE . DtAMOND STUDDED I MOUNTING GOLD JEWELRY IN 10 & 14 K i PACKAG!i DIAMOND STUQDSD COMBINATION JEWELRY IN (92.6114 K) ONLY~~

~~Dase rl tlon HSN CODE GrWI. G!ml Pa&IPRS 118$ 118$~~

Ring DIAMOND STUDDED 11131930 16.40 4 $ 1,161.95 Rlrtg MOUNTING 71131990 15.55 2 $ 430.76 Earring DIAMOND STUDDED 71131930 1058.21 222 $ 112.346.88 Pendant DIAMOND STUDDED 71131930 243.10 130 $ 17,598.10 Ring DIAMOND STUDDED 71131930 147.87 ~ $ B,139.92 DSTUD D 71131930 18. 85.82 TOTAL 1499.17 406 140,763.43 271.57

~~141 IGSTO%~~

~~Oms 058.21 ..• .. 243.10 197.86 .• ..1499.1.7 46.13~~

~~TOTAL 141036.DD~~

~~C&F U8$ ONI! LAC PORTY ONE TffOU8ANO TlllRlY FIVE ONl.Y.~~

OUR BANKl!R8 . THE GOODS ARI; OF INOIAN ORIGIN CORPORATION BANK OVERSEAS BRANCH, BLOCK C.1, INSURANCE COVERED SY MALCA-AMIT BHARAT DIAMOND BOURBE, ~ BANDAA KURLA COMPLE1t.BANDRA (EAST} MUMBAl-400051. Decla!llllor AD Code'03S0473-80ll0009 1) Tho B9118twammtathst onyp-conta!n!ng Sold --- 2) 'Bupplymnnlfor~--ofurnfortaldnJl-PIJ-'of IP 3) Wed-.thstlh!tln-lhcWll!le"111ualpri<>ealthegGOlja-·ileOa tl!llt• 4) Titedlamoruts-- hlMlllemt p!lfChaud rrom f11g11""818- "'fu'ldmg CCl'lfflct and UnltedNatlons.....,lutlona Tlle-herellyguanaUalllallhele-ettconllilll&ae,.-on - ond/orWllUen~~bythelllpptltrol-dlamomlo 6) The

MALCA AMIT INTBRNATIONALNETWORK~ Shlpperta Name &Addteu •(tHtlefn after "CUSTOMER") FIRESTAR DIAMOND INT'L PVT LTD Houle Air Waybill No. UNIT NO-II PL.OT NO 17/18/19/20 &. 67, SURSEZ,SACHIN -MasferAlrWayblll No.724-6219-0553 29001284 SURAT 394230 24 GUJARAT INDIA 24MBCJn68H1ZG lssuecl by: MALCA-AMIT JK LOGISTICS PVT. LTD. We&tem ·Industrial Estate, Plot #11112, Sub-Plot 'If/, · MIOC (MaroQ, Andheri (East), MU1T1bal- 400 093. Tet 66952613/14, 66996841 26 5 COl'lslgn&e'& Name a Addrese FIRESTAR DIAMOND INC. 592 5th AVE. 3rd FLR NEW YORK NY 10036 UNITED STATES Phone:64&253·9400/44 ·.

Airport De8llnatlon JFK • JOHN F KENNEDY INTERNAllONAL Handling lnlormallon REFNo. DATE : 31/10/17 RBI CODE/ 0306053128 IECNO.: SHIPPING BIU. NO. 4010468 DATE 01-:11-2017 1) NO. of 3) Natuftt of Good& 5) 7) Declared Value tot 9} Packages Custom8 INR CHA 1 STD.GOLD,51LVE,R&COM IJE .141,035.00 9,029,974.00 B.V CHINA! & CO (I) P\I \ . ' 2) Weight 4) 6) Declaied V.iQe"lor 8). · Declated Value fat 10) Sate Term KG U.billly pulp.. Carriaga to Airline USO ;. INR G: 3.800 . ·. l~S,138.50 · 1,000.00 C&F

~~PREPAID!NR COLJ.ECT uso·· ~QONBmN ,...0: As Per Invoice ' •, l t.~.f .. '•' ;:_,-~MALtA~AMITUSA LLC FREIGHT CHARGE .. -. · ."~~

~~~ FORUsE.AT DESTINATION ADDL WEIGHT CHARGE . '.:: ··· .... - . 1-'---~------.....-li--~--~------~--+------+ OTHER CHARGES~~

~~TAX~~

TOTAL FREIGHT 01-11-2017 MALCA AMfr.JK LOGISilCS M LTD. ot REMARKS GST REG NO. 24AAECM1901B!zt. At (Pfaee) 18-10509-shl Doc 1548-1 Filed 07/06/20 Entered 07/06/20 14:22:14 Exhibit A ------...,.---.. Proof of Claim------Pg 43 of 83

• Data 31.10.2017 -~~. 'Exchange For CFR/U. S. S f41;035.00 Due Date after 1!11!.. date I sight of this FIRST of Al UO DAYS FROM DATI 01'8HJPMINT ---.,..- Exchange ( Second of the same tenure and date being unpaid l pay to the

~~orderof. : CORPORATION BANK OVERSEAS BRANCH BLOCK~~

~~the sum of: US DOLLARS ONE LAKH FORTY ONE THOUSAND . THIRTY FIVE AND CENT ZERO ONLY.~~

~~value received and charges the same to the account of gtJg Palulge shipped by~~

~~AIR FREIGHT Invoice No : 710017148 Dated: 31.10.2017 01.11.2017 AWB. N0-::,: ______....:72::.;4-62:..=l.;..9..()$=53 & HAWB NO. 29001284~~

~~To, Mia. .FllU!ITAR DIAMOND ING. 612. FIFTK AW!IUll, HD FLOOR, NIW YORK, NY 10038 U.S.A. .. AUTHORISED SIGNATORY.~~

~~___ :...... _ ...... ••t· .... -.~ .... --..... --...... _....._,. ~· ~"'-- ,·--· - .. ----.· • Dale ll.10.2017 No •.... ·.. ·· Exchange For~~

~~Al . · : llllDA'VSFROaf.OAT&OF&JfJPMENT Due Date _____ after lb.IL date I sight of this SECOND of~~

~~Exchartge { Second of the same tenure and date· being unpaid ) pay tO the~~

~~orderof : CORPORATION BANK OVERSEAS BRANCH BLOCK C~1,BHARAT DIAMOND BOURSE, SANDRA KURLA COMPLEX,BANDRAIEA!D· MUMBAl-400 061~~

~~the sum of: US DOLLARS ONE LAKH FORTY ONE THOUSAND THIRTY FIVE AND CENT ZERO ONLY.~~

~~value received and charges ·the same to the account of Q.til Palulge shipped by~~

~~AIR FREIGHT· Invoice No : 7100171411 .Dated:. 31.10-2017~~

~~29001284 01.11.2017 To, Mlt. FIRESTARDIAMONDINC. For l'llUISTAR~l~Tl~l'VI'~ nz. l'lf't'H AWHUE, 3RD FLOOR, NEW YORK, MY 1QOU ,.. U.a.A. --~ AUTHORISED-- SIGNATORY,~~

~~.~.·..·.·.·.· ,) 18-10509-shl Doc 1548-1 Filed 07/06/20 Entered 07/06/20 14:22:14 Exhibit A - Proof of Claim Pg 44 of 83~~

DOCUMENTARY..: BILI.. FOR ,'•' ' '' ' :1 '. ',,·, \, (DISCOUNT) • '':J CORPORATION BANK. MUMBAI ..,. OVERSEAS··BAANCH Cl, WEST CORE/TOWER 3,BHARAT DIAMONP1. BOURSE CMJ;>LX,. G BLOCK; BKC OFF BA?4PRA · \) '. KURLA LINK. R0AD,]3ANDAA,,,E, MUMBAI~51 1 • MUMBAI MAHARASHTRA - ~00051 , SWIFT Code : CORPINBB444 ------.---·---1"'"" ______'.' ".""'" _____,·. '<:. ":-_.'.""" '.' ______. ":" ______' ' ;"""_1"'"""!"'~------:--'. DOCUMENTS FORWARDED TO DATE : 15-11-2017 FIRESTAR DIAMOND INC IN ALL OUR CORRESPONDENCE, 592 5TH AVENUE 3RD FLOOR PLEASE QUOTE OUR REF NEWYORK NY 10036 EDOA04441800011 For USA USD 194655.00 ------.------..:. ______...;.."""'." ______·~·:-;------DEAR SIRS.1 . . . . . I WE ENCLOSE. DOCUMENTS. DESCRIBED H:E;RE;J:N 1! JrOR COLLECTIO~ AND DISPOSAL OF P:RrCEEDS .AS INDICATED BELOW,' . ·, ·· · · · · , . PRESENTED DRAFT(S} AND DOCUMENTS DESCRrBED .BELOW FOR PAYMENT. ------:--·,_------~-----~~------·------·------DRAWEE FIRESTAR DIAMOND INC TENOR 592 5TH AVENUE 3RDFliOOR U 0 Months and 120 days. NEWYORK Due Date : 14/04/2018 NY 10036 U.S.A. , ' I ' ' ' ----..:..--·--·------.------~-:----.~-~-~~-~~-----~------~----.--~--~--~-----.- DRAWER COVERING GOODS. FIRESTAR DIAMOND INTERNATIONAL PRIVATE LIMITED UNIT 23 3RD FLR TOWER II WING B SHIPMENTS: FROM TO NEW.YORK KOHINOOR CITY KIROL RD B/L NO. 7246217DATED : 16-10-2017 OFF LBS MARG KURLA WEST MUMBAI SWISS MUMBAI BENEFICIARY INV. REF.: 710017485 & 86 MAHARASHTRA ------~----- DOCUMENTS Conunercial Drafts Packing Airway Invoice List Bill ------·-·------"":"'------~-·-:--!-~------~---.---- 1st Lot : 4 2 ------~------~------2nd Lot : . . ,, ------.,----~-*'!'"------·~--~~~---~--,------KINDLY ACKNOWLEDGE RECEIPT. ADVISE US BY SWIFT/TELEX: IN CASE OF/NON~PAYMENT/NON-ACCEPTANCE GIVING REASONS. DO NOT RETURN DOCUMENTS WITHOUT PRIOR'INTIMATION. ------~------~------PLEASE REMIT PROCEEDS FOR CREDIT OF OUR.A/C NO. USDUSD11400603NN WITH JP MORGAN CHASE JP MORGAN CHASE BANK NA - 270 PARK AVE~UE, - U.S.A UNDER ADVICE TO US. QUOTING OUR REFERENCE NUMBER \ . ' . ' ------.---·------~----.--~-~·------.------THIS COLLECTION IS SUBJECT TO TH$ UNIJ?ORM RULES FOR CORPORATION BANK FOR COLLECTION {1995) REVISION, ICC PU.BLICATION N0.522,EXCEPT AS OTHERWISE EXPRESSLY.STATED HEREON

~~------·------~--~-~------18-10509-shl Doc 1548-1 Filed 07/06/20 Entered 07/06/20 14:22:14 Exhibit A - Proof of Claim Pg 45 of 83 ;,~~

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"'""'--,---~------·-· ·-.. - .. -~!..·~~-· .: ..... 4 ..... ~·--·---·---· fi,;,..;S".~•• .-11:-,>~,'~.w.wt ::' ' · . .;;;.;..;.._;;.,._ __....::.;IN::::D:!::IA:..._l_.L ___ .... -, _jlSA' ... ,.:-•. • 7 Tli>ma1<1UiJ.14i Cl.'llt;:;:: ,A/\l.1,.,. •'•·:v:b01ill.'00

~Th017485 &' 86113.o:.::;p:IAMIJND STUDDED I =~i~~i~~~LRY IN 10 & 14 K ., ••• ., i ..... ' ONE DIAMOND STUDDED COMBINATION.JEWELRY IN i92.5114 K) ASAQO PACKACll! LllAMONO S'rlllJDEO STER·SILVERJl!wgLRY 92.5 j: "i ONLY

. ~;.. Braoelel 1IJ K DIAMOND :~:r;·. 71131930 ~c.o \;I !b 4,W8.4U Rlnll 10 K DIAMON ,,:. , 71131930 !Jllfl.':.:::1 1 ~;.• ~t:· ,44,ti75.20 earring 14 K MOUNTI ·t'.'., , 71131990 :;G.!J.~t i :~ 1,tM.ar1. .. ·~ ·. Bracelut 14 K DIAMON ·· 71131930 20::!!:! i' •l,0'12.fO Earring 14.K OIAMONQ~EDi:':~ '. m 131930 1:1~.ud '•J.' ·•ll,M1.41l PemJanl 14 I< .OIAMONO:sfuooi;Q;::. ;, 711319:l0 ?.:J!,1:! i·! '. ·~. :>,ill)( 71) I ·• Ring 14K OIAMOND;SWPOE01-i/: ~•:.i'l13i93G 1H~J.'.l4; ';:,:) S3,665.tl2 , "·. . .:.: · ...... _ ..· :earring 92.5 SIL .. DIAMQNcj;sryobEici~i':;; .; 71131120 ,;;;,,':~ "' !i33:40 "Penileill' With Ch11Jn 92 .5 SIL' ·DJAMONo;srµopeo.f"~' '• .71..131120 1'J :~ t '. ltt ! .. l.071 so . Ring 92:5 SIL DIAMOND;SWODEP1--: • 71131120., :~ •.:; .Jl ! :.i 40l.1[1 ~ 92 5/1'1..f..OMl3 · DIAMON 71131930 1~. .. . 1;f1641J I ____ u_.1.oL . . 1 ·.TOTAL .__ •. 1111tq5; .... 11~i:;- .. 1 Fc;ej ~ 193,'i'i96.41'il rm,1c111i ~ 65U.59

~~~ ' .. i ~.'l\.f I ~ ""19.l,i:;55.0ol I "'·"'·1~-#l'l",·.s:~•.:...· -~ .. l\~·::i i .!J~,;.r ..------·--.,---- ··-·--.-'--~-.;;.;...,;;-,;,_;"'T.;._--·,..;'·;.:. .. _· --~~ii~~

~~THE Gooos ARe OF INDJAN owo1N~~

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'· ------·· ...... ~-·-··-... ---1". 18-10509-shl Doc 1548-1·- ··~~--·---~------Filed 07/06/20 Entered 07/06/20-·-·--. 14:22:14.. ··- .... Exhibit A - . ·. . ~ :~< \':.r.;· .. ,::.:',:.~, ;· .. -MAtCA-AMIT JK LOGISTICSProof PVT~~t.TD.· of Claim Pg 46 of 83 ~·,:.'~jr :.;..: ,NETwORK AGENT .,,~~:.{/ · • .. . '-'· :~ .· ·. •:·i;,_:}" Nfr:.1G':'i,\iil1:) . I Sblpper'a Name: &-Acldress.(hereln ~r ·cusTOMlm") House Alr\Vayhill No, .- Ili~flmH~JtJli~lll~Hlfii~~r- FIRESTAR DIAMOND INT'L Pvr LTD • z t1 v ·u 1 z ~- t · ~ J,JNIT NCH! PLOT N0,17/18/19/20 & 67, ·SURSEZ;SACHIN : . ·Master Air Waybill fie. 7~ 4.:62.17-7043 29001217 SURAT 394230.24. GUJARATINDIA f . 24AABCJ7268HizG . ;!Jssued by: MALCA-AMITJK LO.GISTICS PVT. LTD • ! Westem Industrial t:stat:,;, Vi-it 1111112. Sub ·lilki• ·s.r f MIOC (Marol), Andhr.ri (Li,:ii, Mt11T•iilii.~ 4iiH oi1J. '! ': . . Tet 66952613/14, GG9~1i;;u~.1 1------...... ------...;...;.•..-.;.,-'--l..;.·.,..· '...:F...::ax~: 6:::.::6:.:.95~2""6.:.::..'15 --···-· -.. • ·- •..•.•• ·-·.. ·-··-·· Conslgne.e'$ Name & Addten Notify FIRESTAR DIAMOND INC. 592 5th AVE. 3rd FLR NEW YORK NY 10036 UNITED STATES Phone:646-253-9400/44 Ii I ··-· .... - ·- ·-·-_; Issuing Carrier's Agent Name and City ShhJper MrtJU{ tt\i11o,::,i •1.! .'..' .:·.,,.:,:.1•', :.• ;.-.,:;:..;;:·:~·1 ~::.:-: ;.·;r . 'i ·~;. t··: • .:,l.~1t;> "'Nen"VOllX A1:1c:f11°'J 1>.J :.::._,r..... :.·: ~· i:.:•:·•. :·:.f;r,:; .:1 ;)..· ~:;:.,.. •• ,_ •. :<:.~:·~·i.ti.i MALCA~AMIT JK LOGISTICS PVT. LTD. Mumbai . hAruin lhrOl.JOh tho Mcik'Jl•,-\:n:t ;,,:·.. ;;,::.-.. ,,:i; N..... ·~~·)1~ ;-;.\ t.I il·>''J·•·-.. , .• ..; v-·;~r: u·..: v Jnsuvc:Uons and lolUirn;,!rt.:.: ha:1.: : •._\..•..- z-r· ;J ~-.;;.,;-~-, ::~ ,,.... ·it.:ft•1 .ui.:1: r.. :·-i1--Ji<'".A•j ·:.. ·, I( s IATA Code Account Ille reverse skJG ha. o~r.

14-3-6602 0001 1 . rrt THE EVENT !Jil·.1. ri,) " ::~!.. :.i; !" -..~;.:_!"~\,'•~:..:.~ ,.. :~:-:'.·1·.~·,.;., ,.:.•• _ .. :';1·.::: ·· NtAXJ.MUM UABIL11'( b:,t'\Lt ..,, .. •r .: ...... ~-· ·;.l" :·tv·..;i\•(...... : ~i...1t:t Airport of DepartUre (Addr of fll'SI (carrl1,1r} & R1.1que11tr.d AuuUng) BELOW. SOM-MUMBAI CHHATRAPATI SH!VAJI INT'L , .T,~ ~Jpmerrt sta1&d ~ U•i..'__l;'.'~~', l'. ... ' ~:; ·.~ ?.:·.~:,.:::. ·~ ;.: .~~ ( .. :! t ~.'.:._(ti . : : .•• q 10;~ : .(Sodion4.2on the n::VcH;,r. "" ,1 ..... 1.... ;.·., To By First carrier Routing & Oesllnaliun To By To Payment Method --·--· --· -···-· · · • · ···· ·----··-··-·· · .. Z SWISS INT'L AIRUNE AG JFK LX Prepaid l----'------'---...1.---..1.-__;.....,;..L..C,.;...._-J....______. ··-··-··-- -·.--·····-· - .... '"-••'"" - ·-- ·---.. - Airport Destination Flight I Datu For Carrier Usa Only JFK. JOHN F KENNEOY LX155/18. 0 LX016/18.10 f-"J.NTERNA;,,:..;.;;;;.;;.;;.~n;,;;o_..N;.;;AL.______...i.,.._~--~;.,,...;..;_.,.__,. ______- .. . ._,._ .. ···•···- --...... --.-·~-· Handling lnlorma1ion REF No. 710017485·86 .~~.;. >. •· DATE; 13/10/17 Rci!COf:c! tjjl)G;J~:Jl28 ·:t::·~:'.\ :;s1:::.:·: ·.·

SHIPPING BILL NO. 4010008 DATE ... ··~·-·· '"~' ...... : ...... -· 1) No.of 3 5) --···-· ·-l ) Naturo ol Goods ••••• 1. Packages lnv~~~~~l-~e __Ji--7)_D_c'.~~!:~~~~·~;;:L_ .... -~·--\~'.- -· i---->_w_e-,g-:-, ----ST-->o_._G_:-~-a:-~-rL_v_ER_&~Ot>-11 _r_.l--o-ec-,~-0t:4.f:'bo .·· 1., 2 4 0 Ot!Ci&.ro~ '·.:'i,:.i! ·• : •• KG Liability purpqses : .· Ca:rir.uu h1 .... 1:;1, ..- !------+------·----..;.,-----+------·-·--·-···USO ...... G· 7.300 . . it4;i20.SO ;!:; ·' _._...... '-----1------..,..J..---,....;.;.;..;._.....;...; _ _;.._J:..______.• - ·-· .• PF!EPAIO INA COLLECT USO MAWB CONSIGNE;J ·10 · As Per Invoice t------t------+----..:...... j-.FREIGHT CHARGE ______,, ______FOR USE AT DEt;Tll!AT1V< ADDL WEIGHT CHARGE . . ~.I OTHER CHARGES 1------1----.._;,,,------+---~:,.;.._,.+.... __ .----~--·-----· .... ·-- . AJRLINE VALUATION Shlpperce-ttffias Jhat mu p~flk:t_;l..;:;. '.::. i°"it. toCt.' ;n:u,.·1·~{ •t~~: t..i.',~:·.--.t iid• CHARGE ·that«-.~ far as any part of lit~ c0: ~.1 1 .,1:iJ··1. ·: ,·•11'il>J.~t::. ::"'1::-~: ..·HJ'..•:: 4 ..., .• : .. ------i-----'-""" s~ plrt ~ properf~. du:,cti:)c.J V~' :1;1r•L:•. :- ··,.\ !:. i;~ ;:_~• 1 fl'~~i_ ~:"··u;~ ...:· L. TAX ~tklg&~ air atec'lftJlilg to lhu ri.:,.;;11 .... 1i.~JI. ~.I .:;t'44i. ;!~ T,;..~.... ,,_·~ .J :1i.~~i.'~:•ilf)1 ,'..

TOTAL FREIGHT 16/10/17 18-10509-shl Doc~.. 1548-1-- Filed 07/06/20 Entered 07/06/20 14:22:14 Exhibit A - Proof of Claim Pg 47 of 83 ., \ . ..,. • ·'No •. :.. ·/<.~': .· .. -: ExclUl.nge/for.; ......

$eharig~>(seeond •of U1e same tenure " • • •, .~. • • I . ' ' orderbt;;;ii; ;, .... : •cokPORATION BANK ...... · . .: OVERSEAS BRANCH . ·•'.ci!~:!Je~t'~i?'".;:. .;;.. -.· .. , . · ·.··BLOCK C·1,BHARA T DIAMOND BOURSE;,;;·'fc:·•. · · ...... :. ··.SANDRA KURLA COMPLEX,BANDRA{EAST). ·•

~~• • q • • ; MUMBAl-400 051 .:·>~1.:1.';};~',< ·•"'.~~

••••• ••• •• •• • • •• 1 ._,·~1~~:·~~~}'.:::~!~.;r:·:·.: the SUrn Of:" .; ' ,. . us:poLLARS ONE LAKH NINETY.CF00R'1ai0USANO SIX HU NORED FIFTY FIVE .AND CENT z~o ONLV:~------·~~~~~:=:--=:=~:-=~~-- -.:·. 11. ... ~>.~ . . .. ~;·, ·.·: . value received

~~.·.:~/~~~~~-:%~\:\:j>·:-,.".;" . ·j' A!B FREIGHT .Invoice No: •·:_.:;z100.11•as,&es 03lCd:~~

~~AWB. N0_;______.2,~4-Ci217·7E2. ·/:~.~~wt{ NO~ ?.%0121 i'~~

~~To, Mia. FIRESTAR DIAMOND INC.~~

~~&821 FIFTH AVENUE, 3RD l'LOOll, .NEW YORK, NV 10036 . U.S.A.~~

~~No~· Exchange For~~

~~Exchange ( Second of the swni:: tl.'lmJre and date :.being unpaid ) pa1' to \f;,:~~

order of CORPORATION tjANK OVERSEAS BH_,.A;...;.N.;;;..C,,.;.H~------'----- BLOCK C-1,BHARAT DIAMO~D.BOURSE, ·-----·-· -· ...... ____ ...... 1 6AN'i5RAKURLA COMPLEX,BANDRA(EASU. ·=--·-·:=-~--~ ... -~~.~~~~::~·: ~ .. MUMBAl-400 051 ______... ___ ,, _____ -·-·-· -- ...... the sum of: US DOLLARS ONE LAKH NINt:TY.FOURTHOUSAND SIX HU~~~- FIFTYFl'vE ANl:l' CENT ZERO ONLY.

~~value received and charges ttio st11ne to the accountofQNE Pakuya i;hiµµvd by~~

AIR Ff3§!GHT Invoice No . · I~-~114ss,&as D~tt'd: ....1~. _.. iO.i'.(; ____ ·11·-- ___ ,.. AWB. N0_:___ 7_2_4·..;..62...;l;.;..7·_70.:...4;..;..3 ______&.HAWB NO. ---··-2<.100!217 i(J iu.; •. r. To, .Ml•. FIRrl'ITAR OlAMOND INC. 692, FIFTH AVENLlt.;, JKL> FLQOt{, . ··., .. , .. "" ·'· NEW YORK, NY 1003~ U.fM. ... ·"

~~-.·.·· 18-10509-shl Doc 1548-1 Filed 07/06/20 Entered 07/06/20 14:22:14 Exhibit A - Proof of Claim Pg 48 of 83~~

~~· DOCUMENTARY, Br.L~ fOR (COLLECTION) CORPORATION BANK , MUMBAI "."" OVERSEAS BRA.NCH .~~

Cl, WEST CORE TOWER 3,.BHARAT Difil:iOND ' --··-·- - BOURSE CMPLX~G l3LOCK,BKC OFF :sA$fthtA· KURLA LINK R9AD< BANDR,A-,.E, MUMBAI-SL MUMBAI . . MAHARASHTRA. - 400051 SWIFT Code• t CORPINB.a444 ' ', ,' I ', ,. ' - • '•,'- f: '•,' ', ' ·, " ------,..--,-~'----r ... ~------..-.~·-.--~-"""".~~1~-:-.--~-,1-o--:---""":"'------~,~--~·----~------DOCUMENTS FORWARDED TO• DATE : 20-0J: .... 2.018 FIRESTAR DIAMOND INC . IN ALL OUR CORRESPONPENCE, 592 FIFTH AVENUE 3RO FLOOR PLEASE QUOTE OUR REI!: NEW YORK . .NY )00.36 ECOA0444180024? For USA USO 99615.00

------.------~:-'·;--,'!"""~-----.------"!""------·- DEAR SIR:S, , . . . WE ENCLOSE DOCUMENTS DESCRIBED HERElNtfOR COLLECTION AND DISPOSAL OF P.FiOC]!iEDS AS INDICATED BELOW. . . . I, . , • · PRESENTED DRAFT(S) AND DOCUMENTS DESCl\lBEP l3ELOW FOR PAYMENT. ------~------~~------DRAWEE FIRESTAR DIAMOND INC TENOR 592 FIFTH AVENUE 3RD FLOOR U 0 Months and 150 days. NEW YORK N.Y. Due Date : 07/06/201B ------~--~------DRAWER COVERING GOODS. FIRESTAR DIAMOND INTERNATIONAL PRIVATE. LIMI.TED UNIT 23 3RD FLR TOWER II WING B SHIPMENTS: FROM MUMBAI TO JFK KOHINOOR CITY KIROL RD B/L NO. DATED : OFF LBS MARG KURLA WEST MUMBAI SWISS MUMBAI BENEFICIARY INV. REF.: 710017701 MAHARASHTRA - FIRESTAR DIAMOND INC ------.------~------DOCUMENTS Commercial Dra;Ets. Packing Airway Invoice List Bill ------~---- 1st Lot : 4 2 ------2nd Lot : ------·------~------KINDLY ACKNOWLEDGE RECEIPT. ADVISE US BY SWIFT/TELEX IN CASE OF NON-PAYMENT/NON-ACCEPTANCE GIVING REASONS. DO NOT RETURN DOCUMENTS WITHOUT PRIOR INTIMATION.

~~PLEASE REMIT PROCEEDS FOR CREDIT OF OUR A/C NO. USD11400603N WITH JP MORGAN CHASE JP MORGAN CHASE BANK NA - 270 PARK AVENUE, - U.S.A UNDER ADVICE TO US QUOTING OUR REFERENCE NUMBER~~

~~THIS COLLECTION IS SUBJECT TO THE UNIFORM RULES FOR CORJ?QRA.TJON BANK ' ...... · ', FOR COLLECTION (1995) REVISION, ICC PUBLICATION N0.522,EXCEPT AS OTHERWISE EXPRESSLY STATED HEREON~~

~~1 AUTHORI'SE---~~~::~~~~------'.: • ·I'GNATORE ( S) 18-10509-shl Doc 1548-1 Filed 07/06/20.... 1 Entered 07/06/20 14:22:14 Exhibit A - Proof of Claim Pg 49 of 83~~

~~OIRECTTO CONSIGNEE PARCEL~~

~~FIRESTAR DIAMOND, INC. 592 FIFTli AVENUE, 3RD FLOOR, NEW YORK, NY 10036, . U.5.A. . NEW YORK TEL..# 1646-253-9'1()(},FAX # + 1-646-253-9600~~

,, f TomaotDlllMryandPlaJmonl 1----~_,_------...------'---.....;...... ;..._··..,._....o..(' 160DAYS . Pf!IOtol~llJ- . Pl.CASfl! REMIT PROCEEOS FOR CREDIT OF .OUR NC N0.38Q(l6674 WITH CITIBANK.NA (USONOS"I ~O) t7--=-.:-::...... -MALC-.-""A"'"""-AM~llT.... J,_K .... _··--i,,..,..,,,.-,,_-s:;;:URA::.:.:,:r:..;;"8::EZ::;:..,..~-...--'-+--'-l'Ne.:'i YORK (NOSTRO ACCOUNT) 111, WALL STREET, 16TK FLO?R, ZONE. 1. NEW. Y()f(K NY10043 ~No. BY AIR PortolLollcllng MUMBAI 'i UNITEO STATES OF AMERICA SWTIFT CODE cmlJS33: l!OR FURTHUR cREOIT TO CORl'QRATION "'Po11-o1""-..---"""""'------Filll-.-Dolli-----',=='-"'-.. -----.....,.;...--1, SANK; OVERSGAS BRANCH. MUMSAI SWIFT COOS:, CORPINBD444 !llJRRENT AIC NO.Q4Wl1601DD0085 •. NEW YORK USA •'·· IN THE NAME OF FIRESTAR DIAMOND INTL P\11'.LTO;" _,Na.I No.. Kind ol Pl

~~Description ·.· PCSIPRS US$~~

.' Earring 10 K DIAMOND STODDi:;D . 71131930 13.23 3 $ 638.79 Necklace 10 K DIAMOND STUQDED 71131930 18.85 11 $ 631.80 Pandant With Chain 10 K DIAMOND .STUPDEQ. . 71131930 24.57 8 $ 861.68 Ring 10 K DIAMOND STUDDED ' 71131930 185.33 94 $ 7,525.42 Earring 14 K DIAMOND. STUQDEO 71131930 10.39 5 ·s 901'.50 Pendant With Chain 14 K DlAMOND.STUOOED . - .~ ...71131930 5.79 2 $ 398.82 Ring 14 K .. DIAMOND STUDDED 71131930 1061.71 351 $ 60.339.19 Earring 92.5 SIL DIAMONDSTUDDED •. , 71131120 4.52 3 $ 177.76 Pendant Wttll Chain 92.5 SIL DIAMOND STUDDED 71131120 148.73 39 $ 935.94 Ring 92.5 SIL DIAMOND STUDDEp. 71131120 85.03 34 $ 1.346.34 ~··--. Ring 92.5 SIL PLAIN· 71131120 10.76 2 $ 20.47 Ring 950 PT ... OIAMqND.STUDOSP. · . 71131950 412.00 50 $ 24,961.00 Necklace 92.5110 COMB DIAMOND. STUPoeD. 71131930 6.19 2 $ 75.46 Ring 92.6110 COMB . • · DIAMOND STUQOS°"'· · .. 71131930 7.48 1 $ 30.12 Ring 92.5/14 COMB DIAMOND STUDDED · 71131930 76.26' 15' $ 493.50 TOTAL . -~ -·~· ·~ 2072.84 620 FOB $ 99,337.99 FREIGHT $ .· 277.01 C&F $ 99615.00

' .. . '. IGSTO% $ . ""'"d1ngm111 ·Deacn111t1on ""' :Gr.Wt· ;. PINOINGS wr·• .. oms · l"Antftft 11 :. 28:13 . Neclllllw 13 25.04 ... ; '10.87 ' Pendanl With Chain 49 179.10 111.63 Rina 547 1840.57 181.f.64 ... · Total 620 2072.84 : 1958.33 92.11 22.40 I TOTAL $ 99615.DO

~~C&F US$ 'NINSTY NINETHOU8ANl> SIX HUNDREl>.l'U'TEENONLY.~~

~~OURBANKeRS CORPORATION BANK · OVERSEAS BRANCH. BLOCK C-1, BHARAT DIAMOND BOURSE. BANDRA KURLA COMPLEX.SANDRA (EAST) MUMBAl-400 051. AD C9de'0360473-6000009~~

~~Slgnaluro& - FO~ONO INTERNATIONAL PVT. LTD.~~

~~AllTUO~ ~-)TORY "' ,.n·18~~

~ . ' • , 18-10509-shl Doc 1548-1 Filed 07/06/20 Entered 07/06/20 14:22:14 Exhibit A - # Proof of Claim Pg 50 of 83 .. ..,. . •"' MALCA-AMIT JK LOGISTICsP:VT.l..TD •. '''~.:·.;:,F NETWORK AGiNT ·HOUS.E AIRWAY BILL

MALCA AMIT INTBRNATIONALNETWORK™ (NOT NEGOTIABLE) Shipper's Name & Address (herein after •CUSTOMER") FIRESTAR DIAMOND IN"rl PVT LTD House. Air Waybill No. UNIT NO-ll PLOT NO 17/18/19/20 & 67, SURSEZ,SACHIN Ma$!el'Air Waybill No. 724-6442-3505 . 29001597 SURAT 394230 24 GlJJARAT INDIA 24MB07268H1ZG . Issued by: MALCA-AMIT JK LOGISTICS PVT. LTD~ · Western industrial Estate, Plot#11'12. Sub-Rlot#7, MIDC (Maron, Andheri (East), Mumbai- 400 093. Tet66952613f14,66996841 2615 COnstgnee'a Name f. Acldrese FIRESTAR DIAMOND INC. 592 5th AVE. 3rd FLR NEW YORK NY 10036 .UNITEttSTATES Phone:64&-253-94P0/44 . t

Issuing Csrrler's Agent Name and City ~ helllby requ89t MAl.CA-AMlT .JI( LOGISTICS 'PVT. LTO. ~ "NETWORK Agel'll") IO 1111'&119* 1111 lhe folwanllng Of Iha Sllipmeftt detorlbed MALCA-AMIT JK LOGISTICS PVT. LTD~· Mumbai h8nllll thlough Ille Mak:a·Amlllftlell'lallona NIJIViOrk·TM In llllCllld8m:le with 1b1t lna1ft1l:tlal'! snd lnlol'mallol1 hereunder and eWlfGlll to 1118 Teirna ..S Condllfcns on Agent's IATA Ode lhll l!Mlllll aid& hllrllllf. . 14-3-6602 0001 IN THE EVENT THAT NO VALUE IS DECLAFIEO, ·NETWORI< AGENT'S Airport of Departure (Addr of first (canler) & Requested Routing) ea.ow.MAXIMUM LIA8ll.IT,Y SHAIJ... NOT EXCEED· lHE INVOICE· VALUE STATEt> SOM-MUMBAI CHHATRAPA11 SHIVAJI INTL The $hlpJftSf!l $18l<0!1 Iha lace hel'BOl 111 lll.1bje(:l to Ille FUU. LIABILITY OPTION (Secllon 4.2 on lhe A~RSE SIDE tlEREOF.) To Sy Firal Cartier Routing &Destlnallol'I To By To Sy Payment Me Z SWISS INT'L AIRLINE AG JFK LX . Prepaid Airport Destination Righi I Date For Carrier Use Only JFK - JOHN F KENNEDY LX155/9.1 ...... l.XO.l6/9.l INTERNATIONAL Handling Information REF No. 710017701 . DATE ; 5/1/18 . RSI CODE/ 0306053128 IEONO.: SHIPPING BIU. NO. 4000156 DATE 08-01-2018 . 1 .. ) No. of 3) Nature of Good" 6) lnvolce \latue . 7) Declared Value fot 9) Packages '" .U$D. CustomslNR CHA 1 STD GOLD,SIL.&PLAT. .. ·•· ....99,6l5.00 6,238,426.00 B.V CHINA! & CO (I) PV

~~2) Weight 4) Caraia · · ·- - ·a) Declared Vahie ·tor ·8) · · Declared Value for 10) Sale Tenn KG _Uabmty purpq8es . carriage to Airline . USO INR G: 4.500 · 109,~16.SO 1,000.00 C&F~~

~~PREPAID INR COLLEpTUSD MAWS-CONSIGNED TO: As Per Invoice FREIGHT CHARGE MALCA-AMIT USA LLC FOR use AT DESTINATION ADDL WEJG!fr CHARGE~~

~~OTHER CHARGES~~

AIRLINE VALUATION Shipper certlflea that the partlcukua on lhe race hereof are COt'l'lld and CHARGE that In &0 far ea atrf part of the consignment con1atns dan9arous goads, t------li------1-----1 $UCl'I part la properly

TOTAL FREIGHT 08-01-2018 MALCA AMIT JK LOGISTICS PVT LTD. Stgnaiure of DHAV~ng Carrier or REMARKS GST REG NO. 24MECM1901B1ZA · Elllcuted on (Date) At(Place) 11$Agent 1) NETWORK AGENT CHARGES MENTIONED HEREIN ARE UPTO THE AIRpQRl\ DESTINATION ONLV. .· .· · 21 CHAR~~ ~.?..f!~~~.~.~~ ~~~~~&~L~.:S:~~e;:~ PAI.OBY THE·CONSIGNEE TO THE --. ~· -··--···Ir.~ 18-10509-shl Doc 1548-1 Filed 07/06/20 Entered 07/06/20 14:22:14 Exhibit A - Proof of Claim Pg 51 of 83 } "' .. ·,',"' -- Date : OS.01.2018 . / >. - :No...... ,..JA., j~i~'·~~~u~~ 0u- . ;;·WL-t -m~•m r{:..if~:.:.~.-.:.~gt· ... f.:S&cond of the same tenure and data ·~ng un~ald ) pay to the

~:~:-i~:~i~·~~:: .. :~.... :__ j • ··.··.kc ., .., '-Ofd8t·of -~-. CORPORATION BANK '.,;• ·:· --.:>: .. • :.OVERSEAS.BRANCH ·: •·' . ·. BLOCK'C-1,BHARAT DIAMOND BOURS§' . . ... SANDRA KURLA COMPLEX,BANDRA(EA!D. ·· ·. , MUMBAl-400 051 .

~~the sum of: .' ·US DOLLARS NINETY NINE THOUSAND, SIX . · HUNDRED FIFTEEN AND CENT ZERO ONLY.~~

~~value received ahd chaigea the same to the account of ·gr:m Pakage shipped by~~

~~AIR FREIGHT Invoice No : 110017701: Dated : OG.01.2018~~

~~AWB. NO: 724-6442·3505 & HAWBNo; 29001597 08.01.2018~~

~~To, ------..-....- Mia. FIREITAR~NQINC. For FIRESTAR DIAMOND INTERNATIONAL M. LTD. FLOOR, 111. FIPTH AVENUE, W> . . -'~ Nl!WYORK;·NY 1~ ~~· U.s.A. <-. :; AUTHORISED SIGNATORY•.~~

~~,' ..~~

~~: OS.01.2018~~

~~CPR/U. S. $99,615.00~~

~~sight of this SECOND of~~

~~thesumofi US DOLLARS. NINETY NINE THOUSAND.SIX -HUNDRED FIFTEEN AND CENT ZERO ONLY.~~

~~value. received and charges the same to the account of QNEPakage shipped by~~

~~AIR FREIGHI · Invoice No : 710017701 Dated: 06.01.2018~~

~~AWB. N0-.: ___72--.4--.644...,2...,·3 ... sos...... ______~ ffAWB .. NQ, 29001S97 08.01.2018~~

To, Mis. FIR&8TAR DIAMOND INC. For PIRESTAR DIAMOND INTERNATIONAL M. LTD. 192, FIPTH AVINUE, 3RD FLOOR, NEW YORK, NY 10038 ~~ U.s.A. . AUTHORISED SIGNATORY. 18-10509-shl Doc 1548-1 Filed 07/06/20 Entered 07/06/20 14:22:14 Exhibit A - Proof of Claim Pg 52 of 83

~~DOCUMENTARY BILL (COLLECTION) rCORPORATION. BANK MUMBAI ..'.""·· 'QVE~sE}\.s ~RANCH~~

Cl, WEST. CORE TOWER '3 ,BaARJ,),T DIAMOND' I BOURSE CMPLX"; G BLOCK~ BKC OFF .B~PRA KURLA LINK ROA,o,BANDRA""E' MUMBAI-51 MUMBAI MAHARASHTRA -' 400051 ' SWJ;FT Cod~ ~ CORPTNBB444 '. . ------,----·~-·--T-'!'--.---'lf'!""!"'---"""".'------·.-.~.;...'-f'.~·.-;--~.---:--,~--9:'"-":" .... :-'---:.------~':-"'~------...;._--~--. · DOCUMENTS F()RWAADJ!;D TO DATE : 20-0l-'2018 .FIRESTAR DIAMOND INC ,IN ALL OUR CORRESPONPE.NCE, 592 FIFTH AV~NOE, '3RD FLOOR PLEASE QUOTE 00-RREF NEW YORK NY 10036 ECOA0444l800234 For . USA USD 59630.00 ------:.------"""':-:_~,"':"'~,---.------·------~·-~"!'"'----·----

~~DEAR SIRS, I WE ENCLOSE DOCUMENTS DESCRIBED HERE!N FOR COLLECTION AND DISPOSAL OF PROCEEDS AS· INDICATED BELOW. PRESENTED DRAFT(S) AND DOCUMENTS' DESCRIBED BELOW FOR PAYMENT.~~

DRAWEE FIRESTAR DIAMOND INC. TENOR 592 FIFTH AVENUE, 3~D FLOOR, NEW YORK,: U 0 Months and 150 days. N.Y. Due Date : 19/06/20~8 ------~------~------DRAWER ,· COVERING GOODS. FIRESTAR DIAMOND INTERNATIONAL PRIVATE: LIMI'.TED UNIT 23 3RD FLR TOWER II WING B SHIPMENTS: FROM MUMBAl TO JFK KOHINOOR CITY KIROL RD B/L NO. 724-644DATED. : 15-01...:2018 OFF LBS MARG KURLA· WEST MUMBAI SWISS MUMBAI BENEFICIARY INV. REF,: 71001771.3 · MAHARASHTRA - FIRESTAR DIAMOND INC. ------DOCUMENTS Commercial Drafts Packing Airway Invoice List Bill ------~---~------~------1st Lot : 3 3 2

~~2nd Lot : ------·------KINDLY ACKNOWLEDGE RECEIPT. ADVISE US BY SWIFT/TELEX IN CASE OF NON-PAYMENT/NON-ACCEPTANCE GIVING REASONS. DO NOT RETURN DOCUMENTS WITHOUT PRIOR INT!MATION.~~

~~------~------~------PLEASE REMIT PROCEEDS FOR CREDIT OF OUR A/CNO. USD11400603N WITH JP MORGAN CHASE JP MORGAN CHASE BANK NA - 270 PARK AVENUE, - U.S.A. UNDER ADVICE TO US QUOTING OUR REFERENCE.NUMBER~~

~~'!'HIS COLLECTION rs. SOBJECT TO THE UNIFORM ROLES FOR CORPORATION BANK FOR COLLECTION {1995) REVISION,. ICC PUBL!CATION N0.522,EXCEPT AS OTHERWISE EXPRESSLY STATED HEREON~~

-· ------. .. ·• 18-10509-shl Doc 1548-1 Filed 07/06/20 Entered 07/06/20 14:22:14 Exhibit A - ...... ~-...... --'~::-··------~------'-...,.,_.IN:::_;V...;0==.IC.:;..:E.._ Proof of Claim Pg 53 of...... __83 ~- ...... --.------=,,.,.,.=---====:c,,.,,.....- ...,__ llMllGtNo.&111!11 l!Jipoltll'loRot. IECNO. 0308053128 "• ~ •, FIRESTAR DfAMOND INTERNATIONAL PVT. LTD.(SEZ CARGO) 710017713 1~·2018 BIN MBCJ7268HFTOO UNIT NO-II PLOT NO 17118119/20&87 GSTIN No. 24AABCJ7268H1ZC 1 \ . SUl'ISEZ, SACJ.llH f SURAT .a4230 · ODler~'t) · GUJARAT (INDIA)

DUU!CTTO COHSIONE&.PARCl!l. FIRESTAR DIAMOND, INC. 592 FIFTH AVENUE, 3RD F1.00R. NEW YORK, NY 10036, U.$.A. NEW YORK TEL. # 1646-253-9400,FAX # + 1-fi46-253-9600 INDIA ,._!lfDollvalyandP..,_ · 11DDAYS t-_,.---lrf------..--.,-~--lrf------iPLEASE REMIT PROCEEDS FOR CRl!DIT OF OURA/C N0.38006874 WITH CITil3ANKN.A. (USDN0sTR( i:-,--=~-MALC__..-A--.-AM=-IT""'J""'K..._ __t,,-..,.,...... ,,...... ;SUM....,. ..~ ....~=------'---INEW YORK (NOSTRO ACCOUN"I) 111, WALL STREET, 1SJ'H Fl.OOR. ZONE 1, NEW YORK NY100< \111sS1111'1911No. AIR Pmtari-. BAI UNITED STATES OF ~ SWTIFT CODE! CITIUS33: FOR FURTH\IR CR&DIT TO CORPORATIO i.,.Pmt-otllilol""""'"a-ua--=""""""------+------.:=:==i.------1BANK.OVERSeAS BRANCH. MUMl!AI &WIFT CODE:'CORPINBD4#CURRENT NC N0.04440180100008 NEW¥ RK USA IN THE NAME OF FIRESTAR DIAMOND INTI.. M .LTD.~ \ . Maib&Noal . No.&IC!nclall'llgl. -No. FDl71001771311s.Jan.2018 Il · DIAMOND STUDDED I PLAIN GOLDJ~Y IN 10 & 14 K I., AS ADD ONli DfAMOND STUDDED COMSINATION JEWEi.RY IN (92.&114 K) PACKAGE .DfAMOND STUDDED PLATINUM JEWELRY ONLY DfAMOND STUDDED STER.SILVER JEWELRY 82.1

~~Deacrl tlon HSN CODE G~Wt. Gma PC8IPRS US$~~

Ea!rlng 10 K DIAMOND STUDDED 71131930 3.44 2 $ 187.SC Necklaca 10 K DIAMOND STUDDED 71131930 1.74 1 $ 58.74 Ring 10 K DIAMOND STUDDED 71131930 211.99 77 $ 9,500.25 Ring 10 K PtAIN 71131910 1.43 1 $ :W.40 Earring 14 K DIAMOND STUDDED . 71131930 2.90 . 1 $ 239.57 Necklace 14 i< DIAMOND snJDDED· ;,· 71131930 4.77 1 $ 410.17 Pendant With Chain 14 K DIAMOND STUDDED 71131930 3.03 1 $ 229.63 Ring 14 K DIAMOND STUDDED 71131930 608.77 148 $ 36,223.89 Earring 92.6 .SIL DIAMOND STUDDED. - 71131120 2.49 1 $ 42.33 Pendant With Chain 92.6 SIL DIAMOND STUDDED . 71131120 172.98 98 $ 1,644.14 Ring 92.6 Sil DIAMOND STUDDED • '71131120 68.36 12 $ 607.96 Ring 950 PT DIAMOND STUDDED "'71131950 163.01 20 $ 9,984.40 92. 4COMB DIAM ND OED ,' .71131930 1 .91 3 84.84 1149.78 368 69,246.92 384.08, 69630.00

~~Gr.Wt FINDING8Wf~~

~~18. TOTAL$ . 69 630.00~~

~~C&F US$ ·FIFTY NINE THOIJ8ANI) SIX HUNDRl!DTHllU'Y ONLY•..~~

OUR BANKERS THE Gooos ARE OF INDIAN ORIGIN CORPORATION BANK OVERSEAS BRANCH, BLOCK CM, INSURANCE COVERED BY MALCA-AMIT · ·BHARAT DIAMOND BOURSE, . BANDAA KURLA COMPLEX,BANDRA (EAST) MUMBAl-400051. IS.1593 .. AD COde'03&0473-8000009 OeclaraUon 1) 111e1111arwamm11111a1anvjll0Cbltat111111111qaoldhavebeen....,Wlft~Wllhte,.....,Dlamolld. mQoldPolor. 2) 'Supply'maant!atuportundlrlells of ~llllfhol.tpaymenlo(ldalJlll&d tax" . . . •. .· . 3) Wecledal8111atlhltlnvaloe"-llleul!aalpdceoflllegooclt._..anlllhataipadlalfllllaa1•!ftle iooriecll. 4) Thedlamondab..rnllwoloedhave '*"...... ,._ flQrn ~ -nol ln¥olvad ·~-mot llld lncompllarme wllh ~Na11onal'llloklllolw.111ilidl!t:hlnlllr....-.lbat_dlamondl..., Olllllllalteeilllllladon'*'"""'~ mid/•1111111n...-""""""'bl'llle ...... of-dlanaldll. . ' : 5) 'Ille clamolldthllmflwolaedme ...... ,ollllflnlllltainllld ll1lnllled blaed on....,.. llnawlldga mid/or'illlllln~ .,._ . . ' . - ,-,-, ~-- 18-10509-shl Doc 1548-1---- Filed 07/06/20 Entered 07/06/20 14:22:14 Exhibit A - • Proof of Claim Pg 54 of 83

~~Date 15.01.2018 •No. Exchange For CPR/U. S. S 59630;00,~~

~~At ISODAYSFaOMDATBOJl'SJllPMBNT~~

~~Exchange ( sknd of the same tenure and date ,being unpaid ) , pay to the~~

~~on:ferof : CORPORATION BANK OVERSEAS BRANCH BLOCK C~1,BHARAT DIAMOND BOURSE, . BANDRA KURLA COMPLEX,BANDRA(EAS!). MUMBAl-400 081 , ,~~

~~the sum of: US DOLLARS SIXTY NINE THOUSAND SIX HUNDRED THIR1Y AND CENT ZERO ONLY:~~

value received and charges the aama to the account of Sim Pakage shipped by I AIR FREIGHI Jnvolce No: 710017713 Dated: 16.01.2018 ''I.. ' AWB. N0_: ______.-724-6443-5-.---.--..;31~3 & HAWBNO. 29001637 15.01.2018

~~To, Mis. FIJU!STAR DIAMOND JNO, Por FtREsTAR DIAMOND INTERNATIONAL. Pl/I', LTD. 892, Fll'T1'I AWNUI, 3RD PL.OOR, Nm YORK, NY 1G038 U.S.A. AUTHORISED SIGNATORY.~~

~~Date IS.01.2018 No.~~

~~Etchange For CPR /U.S.$ S!>,630.~~~

~~At 1Sf DAYS¥ROM DATB OJl'SHIPMBNT sight of this SECOND of~~

~~Exchange ( Second of the same tenure and date being un,,ald) pay to the~~

~~order of : CORPORATION BANK OVERSEAS BRANCH BLOCK c.1,BHARAT DIAMOND BOURSE; BANDRA KURLA COMPLEX,BANDRA(EASTI. MUMBAl-400 081 , ,~~

~~the sum of: US DOLLARS SIXTY NINE THOUSAND SIX HUNDREp THIRTY AND CENT ZERO ONLY. value received and charges 'the same to the account of, ,smg Pakage shipped by~~

~~AIR FREIGHT Invoice No: 710017713 Dated: 16.01.2018~~

~~AWB. N0_: ___72_4-644_a.._s __ a...,,u ______& HAWB NO. 29001637 15.01.2018~~

To, Mia. PIRISTAR DIAMOND INC. For FIRl!STAR DIAMOND INTERNATIONAL Pvr. LTD. 192, PIPTH AVENUE, 3RD FLOOR. NEWYORK. NV 10039 UJl.A. AUTHORISED SIGNATORY. 18-10509-shl Doc 1548-1 Filed 07/06/20 Entered 07/06/20 14:22:14 Exhibit A - Proof of Claim Pg 55 of 83 [. -~ ~CA-AMITJ~ LOGISTICSf!VT.~)"D.. , __ ' -,.,, .,_ ·,~ .y'· NETWORK AGENT HOUSE AIRWAY BIU

'~ . • (NOT NEGOTIABLE) .MALCA AMIT INTERNATIONAL NETWORK'n' Sfllpper's Name & Address (herein after "CUSTOMER") FIRESTAR DIAMOND INTL PVT LTD House Air Waybill No. UNIT NO-II PLOT NO 17/18/19/20 &. 67, SURSEZ,SACHIN Maskv Air Wayblll No. 724-6443-5313 29001637 SURAT 394230 24 GUJARAT INDIA 24AABCJ7268H1ZG Issued hy: MALCA-AMIT JK LOGrsTICS PVT. LTD. . Western Industrial Estate, Plot#11/12, Sub-Plot#7, MIDC (Marol), Andheri (East), Mumbai - 400 093. Tet 66952613/14, 66996841 F : 52615 Con&lgnee•s Name & Address FIRESTAR DIAMOND INC. 592 5th AVE. 3rd FLR NEW YORK NY 10036 UNITED STATES Phone:646-253-9400/44

Issuing Cerrie(s Agent Name and Cil.y $hipper h8relly request MAI.CA-AMIT JK LOGISTICS. M. LTD.. (herelnaller.. "NETWC>m< Agent') to arranga lat 1118 ~ cit 1118 ·a111pmem lfeaDrilled MALCA·AMIT JK LOGISTICS PVT. LTD. Mumbai ' .hel'eln UU'OllQll lhe Malca-Amll llllenlalloul NelWodt 1M ill llCCIOlillnc9 Voll!h Ille lnstnlllllons 8!ld lnformal!otl llereundet and aub}ed to 1he Telms and ConcllllDns ail Agent's IATA Code Account lhe lll¥VIB8 aide llareOf. . 1+3-6602 0001 IN M EVENT THAT NO VAl.U£ IS DECLARED, NE'IWOfll( AGEN'l'S MAXIMUM LIA8IUTY $HAU. NOT EXCEED TttE ·~ VALUE STp>\l!O Alrpotl of Deparbmt (Addr of flr8t (canler) & Requested Routlngl BELOW. BOM-MUMBAI CHHATRAPATI SHIVAJI IN1'1L Tl1lt ~ lllldlld on 1110 tace hateOl I& aubieCI IO 0. FUU. LIABILITY OPTION (Bealion 4.2 on lite REVERSE SIDE HEREOF.) To By First carrier t:loutlni I Destination To By To Payment Method ,.. · SWISS INT'L AIRUNE AG JFK lX _:Prepa,id .. Airport DestlnaUon FRgtd I Date fOf carrter Use Only JFI< • JOHN F KENNEDY l.XlSS/16. LXOl.6/16.1 INTERNATIONAL Handllng Information REF No. 710017713 DATE : 15/1/18 RBI OC>DEI 0306053128 IECNO.: SHIPPING BILL NO. 4000424 DATE 1s10111s 1) No.of 3 5) ltwoJoe Yal11e 7) Declared Value for 9) >Nature of Goods Packages USO CUetoms INR 1 STD GOLD.PLAT.&SIL 59,630.00 3,720,644.00 B.V CHINAI & co en P\/

~~2) Weight 4) Carats 6) Declared Value far 8) DecJared Value for 10) sa1e Term KG Carriage to Airline Ua~~ INR G: 3.850 65,593.00 1,000.00 C&F~~

~~.PREPAID INR. . C~USD ·. MAWB·CONSlGNEOTO: . As Per Invoice · · · · · . · .~:. · FREIGHT CHARGE ... MALCA-AMIT USA LL~ ... FOR USE AT DESTINATION ADOL WEIGHT CHARGE~~

~~OTHER CHARGES~~

AIRLINE VALUAT.ION Shipper cert111e8 that the parlli::ulal8 on Iha tacll hereof.,. correct and CHARGE ll'tal In so far u any part of tha conslgnmltl\t C011ta1nS d8n;8l'OUI gcoda. i------11------+--.._.--4 auch part Is properly deoorlbed b)' namtt and Is In proper condlllon fOJ · TAX carriage b'f air aecotdlng IO the applloabla Oangal'OUIJ Goods RegulallonL

~~TOTAL FREIGHT 15/01/18~~

REMARKS GST REG NO. 24AAECM1901BlZA &eculed on (Dal&) At(Place) 1) NETWORK AGENT CHARGES MENTIONED HEREIN ARE UPTO THE AIRPORT DESTINATION ONl,Y. 2) CHARGES .FOR OESTINATION SERVICE AS REQUIRED BY THE.CONSIGNEE SHALL BE PAID BY THE CONSIGNEE TO THE NETWORK AGENT OF THE MALCA AMIT tNTEANATIONAL NETWPRtf'AT DESTINATION. S) THE SHIPPER 1 EXPORTER IS RESPONSIBl.E FOR VERIFYING THE CORRECTNESS OF ANY DOCUMENT ISSUED PURS TO THIS CONTRACT, FOR THE TRANSPORTATION OF THE SUBJECT SHIPMENT AND ANY ERROR AND I OR AMENDMENT. IF REQUIRED, SHOULD BE REPORTED IN WRmNG TO THE ISSUING Nlil'WORK.AGENT NO LATER THAN THE NEXT WORKING DAY, OTHERWISETHE OOCUMENlSSHALLB£CONSIDERED CORRl;CT AND BINDING IN ACCORDANCE WITH THIS CONTRACT. ORlCTlNAL FOR SHIPPER 18-10509-shl Doc 1548-1 Filed 07/06/20 Entered 07/06/20 14:22:14 Exhibit A - Proof of Claim Pg 56 of 83

· ··· DOC~NTAR);' CORPOR.l:\TION BJ\NK .. .. MUMBAI<- OVERSJ!:AS BRAN6H'·~ .. Cl~ WEST CORE. TOWER ~'BHARAT . DIAMO!'l'P :: . BOURSE CMPLX,G BLOCK1BKC OFF BAADAA .. KURLA ···LINK ROAD, BANDRA~E,; MUMBAI-5;i ; MUMBAI MAHARASHTRA - . 4Q.Q051 ,'\ SWIFT.Code :CORPINB.13444

DOCUMENTS FORWARDED TO .·· DATE : 25-01-201.8 . FIRES TAR DIAMOND.' INC IN ALL OUR CORRESPONDENC~, 592 FIFTH AVENUE 3.RD .FLOOR P:GEASE QUOTE OOR·REiF NEW YORK NY 10036 ECOA04441800284 For. " USA oso 443940.00 ------' ··: ' . --: ,·,,' DEAR SIRS, .i> ·. . . . 1 WE ENCLOSE DOCUMENTS DESCRIBED HEREIN F.OR. COL:LECTION AND DISPOSAL OF PROCEEDS AS INDICATED BELOW...... ; PRESENTED DRAFT .(S) 1\ND DOCUMENTS DESCRIBED BE.LOW FOR PAYMENT. ------.------~----"""'.------~"'!""--".""'-:-"~-.-,-:------DRAWEE FIRESTAR DIAMOND INC TENOR 592 FIFTH AVENUE 3RD FLOOR 0 0 Months and 150 days. NEW YORK N.Y. Due Date : 15/07/20.18 ------:------·---~·------:"----~--~-·~~---~,;;;,..~-~~·.:._...., ______-~------~.~,-~--~---. DRAWER . . COVERING GOODS. FIRESTAR O:IAMOND INTERNATIONAL PRIVATE L±MI\J:'ED UNIT 23 3RD FLR TOWER II WING B SHIPMENTS: FROM MUMBAI TO JFK · KOHINOOR CITY KIROL RD · B/L NO. DATED : OFF LBS MARG KURLA WEST MUMBAI SWISS MUMBAI BENEFICIARY INV. REF. : 710017.694 MAHARAS,HTRA - FIRESTAR DIAMOND INC · ------+------+'.""'+~-~~------.

~~DOCUMENTS Conunercial Drafts .Packing Airway Invoice List Bill~~

~~1st Lot : 4 2 ------~------~----- 2nd Lot :~~

KINDLY ACKNOWLEDGE RECEIPT. ADVISE US BY SWIFT/TELEX IN CASE OF NON-PAYMENT/NON-ACCEPTANCE GIVING REASONS. DO NOT RETURN DOCUMENTS WITHOUT PRIOR INTIMATION. ------' . . PLEASE REMIT PROCEEDS FOR CREDIT OF OUR.A/C NO. USDUSD11400603NN WITH JP MORGAN CHASE JP MORGAN CHASE BANK NA - 270 PARK AVENUE, '.""'. o.s.A UNDER ADVICE TO us QUOTING OUR REFERENCE NUMBER . . , . ------THIS COLLECTION IS SU.EJECT TO THE. UNIFORM RULES FOR FOR COLLECTION (1995) REVISION, ICC PQBLICATION NO. 522, EXCEPT AS OTHERWISE EXPRESS.LY STATED HEREON

AUTHORISED $IGNATURE(S) ,·· . ',, ' ------~---~------.. - . ' ------18-10509-shl Doc 1548-1 Filed 07/06/20 Entered 07/06/20 14:22:14 Exhibit A - • Proof of INVOICEClaim Pg 57 of 83 -No.&- IEC NO. 0306053128 FIRESTARDIAMOND. INT!RNATIONAL PVT, LTD; (S~ CARGO) 710017894 28..0ec-2017 BIN AABCJ7268HFT001 UNIT N<>-U Pl.Of NO 17/111119/20 &117 • . ... GSTIN. No. 24MBCJ7268H1ZG SURSEZ, SACHIN : auRAT~. GUJARAT (INDlA)·

~~DIRECT.TOCONSIGNEE PARCS. · ':~~

· FIRESTAR.DIAMQND, INC, 592 l'Iffli:AVENIJE,.3RD.fl.OOR.: NEW YORK,.NY 1Q036i . . U.SA . . NEW YORK .· TB..# 1~253:-9400,FAX # + 1·6'16-2.53-9600·' COunllyolf1!1111~ INDIA USA .. 1-a1-,...iPaJmin1 .· ··: ··· . 160bAYS 1-Pr..canfag&---tq------.-P"'1t-ol-AMpt--.tq--_._-----,....,-----ipL.EASE RSMJTPROCEEOS FOR CREDIT OF OUR NC N0.~74 WITHCITIBANK NA (USDNOSTRO)

t-'.'---~MAL_.C_,A.... -AM,...·.....rr .... J.... K...._...,..,._i-_. _ __.s.... URA-.-:r_.-s..,.EZ...______..,.....--1"1EW YORK (NOSTRO ACCOUNl) 111, WALL STREET. 16TH FLOOR. ZONE; 1, NEW YORK NY10C43 V....uRllh!No BY AIR . PatalLmiv MUMBAI . 9NtrED STATES Of' AMERICA SWTIFT CODE cmu833: f()R FURTH\JR. CREDIT TO CORPoRATION. "°P«t-,-,o1"'°D1so1..,...,.-...... ,------t-Fillll-llwli-llllloi-, ..... -...--..,.....------1Bl\llll<. OVIORSEAS BR/\NCH. MUMBAI SWIFT CODE: C0RPJNB0444 CURRENTA/C N0.04440i6010000B5 .. NEW YORK USA '· INTHENAMEOFFIRESTARDIAMONDINTL.PVT.LTD." -&lb./ No &KmalPkp ~No. FD/7100171184128-Dec·2017 - DIAMOND STUDDED GOLD. JEWEIJ\Y IN 10 & 14 K AS ADD 1WO DIAMOND STUDDED COMBINATION JEWELRY IN (92.5110 & 14 Kl PACKAali! DIAMOND STUDDED PLATINUM .JEWELRY <>m.Y DIAMOND STUDDED I PLAIN STER-$1LVER JEWELRY 92.5

~~Descrlotlon HSN CODE Gr,Wt.IGm&I PCSIPRS - US$~~

Bracelet 10 K DIAMOND STUDDED 71131930 7.45 8 $ 320.40 Earring 10 K DIAMOND $TUODED 71131930 10.59 2 $ 348.75 Na<:klaca 10 K DIAMOND STUDDED 71131930 459.48 282 $ 15,137.67 Pendant Wilh Chain 10 K OIAMON[).S'fUDDED . 71131930 85.00 37 $ 8,373.87 Ring 10 K DIAMOND'STUOQED · 71131930 1603.05 432 $ 77,381.48 Bangle 14 K : 71131930 _13.010 $ 508.08 DIAMOND STUDDED -. .. ·-. -··-- -· ..1 ·-·· -· Earring 14 K DIAMOND STUDDED . 71131930 ;· 81.25 58 $ 14,501.75 Necklace 14 K DIAMOND STUot;>ED 71131930 - - ...... 3.50 ...... 1 $ 255.62 Pendant 14 K DIAMOND STUDDED 7113193o 1.08 1 $ 342.61 Pendant With Chain 14 K DIAMOND STUDDED,_ 71131930 120.64 65 $ 12,872.54 I Ring 14 K DIAMOND sruooeD · 71131930 ,- -· 3717.73 1399 $ 240,910.05 Bangle 92.5 SIL DIAMOND SWD~D 71131120 ,. 29.17 - 3 $ 159.96 t . Earring 92.6 SIL DIAMOND STl}Ol)ED 71131120 83.45 33 $ 1.170.04 Necklace. 92.5 SIL DIJ\MOND STUDDED · 71131120- 22.24 .a $ 228.04 Pendant Wilh Chain 92.6 SIL DIAMOND STUDDED 71131120 - .764.52 204 $ 5,573.65 Ring 92.5 SIL DIAMOND STl,IDDED · . 71131120 ·· 112.84 . 26· $ 700.93 Ring 92.5 SIL PLAIN . 71131120 20.71 3 $ 29.77 Ring 950 PT DIAMOND STUDDED . 71131950 105214 125 $ 62,402.50 Necklace 92.6110 COMB DIAMONO'.STUDDED '71131930 22.95 9 $ 342.44 Rina 92.5114 COMB DIAMOND &nlnneD .. 71131930 768.All 135 $ 31t-u.15 TOTAL 8979.60 2829 FOB $ 443,397.30 FREIGHT $ 542.70 C&F $ 443 940.00 IGSTO% $ .. . -'!~u•R9 m 1n . - .. - Dellcrlntlml Otv Gr.wt NetWI. FINDINGSWT Gms ----- Banllla 4 42.18 40.82 8rGelel a 7.45 U2 '"'"""' 91 165.28 111.93 Necklace 300 608.17 89.38 Pendant 1 1.08 0.19 Pendant Wllh Chain 308 .970.16 .. ,... 474 .•86 /. '\ Rinn 2119 7295.27 7135.60 -··------R • - - .._ Total 2829 8979.80 7854.39 I - TOTAL!$ 443 910.0Q..~ C&F US$ FOUR LAC FORTY THREE THOUSANO NINE HUNQRED FORTY ONLY•. ~-·!

OUR BANKERS ,. THE GooosARE OF· INDIAN ORIGIN CORPORATION BANK OVERSEAS BRANCH; BLOCK C-1, INSURANCE COVERED BY MALCA-AMIT BHARAT DIAMOND BOURSE, SANDRA KURLA COMPLE:-X.BANDRA (EA$1) MUMBAI· 400 051. AO Code'0360473-8000009 18-10509-shl-----:: ..------~,·-, Doc 1548-1 Filed 07/06/20-. -,_ ...... Entered ,...... 07/06/20 14:22:14 Exhibit A - .. Proof of Claim Pg 58 of 83

~~No. Exchange .For~~

~~·· oAt . . UODAYSPaOMDATEOJl'SRIPMINT l>ueDate_.,...... ___ •.· ·Exchange .. ( -Second . of the same .tenure end 'date being unpaid ) pay· to the~~

~~orderof : CORPORATION BANK . '· OVERSEAS BRANCH BLOCK C·1,BHARAT DIAMOND BOURSS! · , eANDRAKURLACOMPLEX,BAND~EASTI•~~

~~the sum of: USDOLLARsFOUR LAKHS FORTY THREE THOUSAND NINE HUNDRED FORTY AND CENT ZERO ONLY.~~

~~value· received .and charges· the· same to the account°'•~ Pak$ge shipped by i AIR FREIGHT Invoice No: 710017894 Dated:. 28.12.2017 (~~

~~AWB. N0....: _ _.... ____: _12..,uu.....,,.2..,.34-.so-.. & HAWB NO. 29001578 28.12.2017~~

~~·.·To, Mia. FIRllTAR:Dwaotm INC. For FIRISTAR DIAMOND INTERNATIONAL PVT.LTD. l9l, flmlAVENUE, IRD FLOOR, NSWY~NY1GOU ·.· u.u. AUTHORISED SIGNATORY.~~

~~Date : 28.12.2017 • No.·· Exchange For ;· At 159 DAYS B.ROMDATE OJl'SRIPMBNT Due Date ____days after tlJJL date I sight of this SECOND of~~

~~Exchange ( SeGond of the eame tenure end date being: unpaid ) pay to the~~

~~orderof : CORPORATION BANK OVERSEAS·BRANCH BLOCK C·1,BHARAT DIAMOND BOURSEt ·' . ·· BANDRA KURLA COMPLEX,BANDRA(EA!T); MUMBAl-400 051 ' . · .-~~

~~the sum of: . US DOLLARS FOUR LAKHS FORTY THREE THOUSAND NINE HUNDRED FORTY·. AND CENT ZERO ONLY.~~

~~value received end charges the eame to the aceount of mm Pakage shipped by~~

~~AIR FREIGHT Invoice No: 710017894 Dated : 28.12.2017~~

~~AWB. N0.... : ___,72.-4-6442....._..-...-!1 .... 450,______& HAWB NO. 29001578 28.12.2017~~

To, Mia. FIRUTAR DIAMOND INC. , For FIRESTARDIAMONDINTi!RHATIONALPVT.LTD. 192, FIPTH AVEN\11, IRD FLOOR, N!WYQRtC.NY100H' ~cv.J.~ U.s.A. AUTHORISED SIGNATORY; _____...... ______,' t-~ -----.- - 18-10509-shl Doc 1548-1 Filed 07/06/20 Entered 07/06/20 14:22:14- Exhibit- A - Proof of Claim Pg 59 of 83 , • '." ·: • ~MALCA.. AMIT JK LOGISTICS PVT.:'tto; "TF . NETWORKAGENT • . ·..... HOUSE AIRWAY BILL

(NOT NEGOTIABLE) MALCA AMITJNTBRNATIONAL NETWORP Sblppet'a Name & Add*8 (herein after "CUS'TOMER") • · tioase Air Waybill No. FIRESTAR DIAMOND INT'L PVT LTD • ~ 9 D D 1 5 7 8 * UNIT NO-II PLOT NO 17/18/19/20 &. 67, SURSEZ,5ACHIN Master Air WaybJll No. 724-6442-3450 29001578 SURAT 394230 24 GUJARAT INDIA 24AABCJ7268HlZG Issued by: MALCA-AMIT JK LOGISTICS Pvr. LTD. Western Industrial Estate, Plot#11/12, Sub-P!Qt#7, MIDC (MaroO, Andheri (East), Mumbai - 400 093. Tet 66952613/14, 66996841 F • 615 Consignee's Name & Addreaa FIRESTAR DIAMOND INC. 592 5th AVE. 3rd FLR NEW YORK NY 10036 UNITED STATES Phone:646-253-9400/44

Issuing Canier'a Agent Name and~ . .' MALCA-AMIT JK LOGISTICS PVT. LTD. Mumbai .Agent's IATA Code 14-3-6602 0001 AlrpOrt of Dapartura (Acldr ottlnll (carrim) & Raqu88IN Routing) BOM-MUMBAI CHHAlRAPATl SHIVAJI INT'L

·Payment Qd Prepaid Alroort Destination Fight/ Data ForCanlerUsaOdy JFK· JOHN F KENNEDY LX155/31. IJCOUi/2.1 INTERNA110NAL REF No. 710017694 DATE : 28/12/17 RBI CODE/ 0306053128 IECNO.: SHIPPING BILL NO. 4012460 DATE 2B/U/17 1) No.of 6) ·fnvolce V.lue Declared Value for 9) . 3) Nature of Gooda n CHA Packages U$D cuatomalNR 2 STD GOLD,5IL.&PLAT. 443,940.00 28,022,709.00 B. VOfINAI &. CO (I) P\I

2) Weight 4) canata 6) ~.Yalue·for 8) DeclarVd Value for 10) Sale Tenn KG Uabllty.1)Utp0898 Carriaga to Airline . USD •.· INR G: 20.500 488,3~.oo 1,000.00 C&F PREPAIDINR COUECT uso- MAWB CONSIGNED TO: As Per Invoice FREIGHT CHARGE MALCA-AMIT USA LLC FOR USE AT DESTIMATION ADDI. WEIGHT CHARGE

~~OTHER CHARGES~~

~~TOTAL FREIGHT 28/12/17~~

REMARKS GST REG NO. 24AAECM1901BlZA 1) NETWORK AGENT CHARGES M!NTIONED HEREIN AM UPTO THE!'AIFIPORr DESTINATION ONLY. 2) CHARGES FOR DESTINATION SERVICE AS REQUJA!D BY THe ~ SHALL BE PAID BY THE CONSIGNEE TO THE! NETWORK AGENT OF THE MALCAAMIT INTERNATIONAL NETWORf\AT: DESTINATION. . 3) THE SHIPPER/EXPORTER ts AESPONSIBl.Ei FOR VERIFYING.THE CORRECTNESS OF ANY DOCUMENT tSSUED PURSUANT TOTHfS ~ FORTHETAANSPORrATION OFTHESUBJECr SHIPMENT AND ANY ERROR AND I OR AMENDMENT. IF REQUIRED. SHOULDBEAEPORl'EO IN WF1mNCi lOTHE ISSUING NETWORK AGENT NO LATER THAN THE NIOO°WORKING DAY. cmtERWJ8E1HEOOCUMIN1'8$HALLBECON$JDERED COARECrANDBINDINQ INACCORDANOEWITHTHISCONTRACT. 18-10509-shl Doc 1548-1 Filed 07/06/20 Entered 07/06/20 14:22:14 Exhibit A - Proof of Claim Pg 60 of 83

· (CO:f..LE;CT I ON) CORPORATION BANK MUMBAI - OVERSEAS BRANCH Cl, WE~T CORE·· !I'OWER 3.,BHARAT DIAMOND. BOURSE ·CMPLX, .. G .BLOCK,.BKC OFF .. ·:SANDRA·. ·. KURLA LINK.ROAb,BAN,'DRA""'.E, MUMBAI-51 MUMBAI MAHARASHTRA - 400.051 SWIFT Code : CORl?INBB444 ------~----·-:i-·------:-·~------·----- DOCUMENTS FORWARDED' TO DATE : 30-01-.2018 FIRESTAR DI.AMOND INC IN ALL OUR CORRESPONDENCE, 592 FIFTH AVENUE 3RD FLOOR PLEASE QUOTE.OUR REF NEW YORK NY 10036 ECOA04441800347 For USA USD 100625.00 ' ' ' ------""'.------·------'' ' " - ' ~~A;N6~~~~ DOCUMENTS DESCRIBED HERE;I~ FOR COLLECTION AND DISPOSAL OF P~6CEEDS AS INDICATED BELOW. . . . (. PRESENTED DRAFT (S) AND .pOCUMENTS DESCR~B,ED' ;BELOW .FOR PAYMENT. ' ' ' ------·------:-----~------·--"""":'---~-·------.:...------·----""'."------~- ..... --- DRAWEE FIRESTAR DIAMOND INC TENOR 592 FIFTH AVENUE 3RD FLOOR U 0 Months and.150 days. NEW YORK Due Date : 14/05/2018 NY 10036

------·------~------':i"'~.---:..,...~------:----.---.------DRAWER COVERING GOODS,. FIRESTAR DIAMOND INTERNATIONAL PRIVATEtIMITED UNIT 23. 3RD FLR TOWER II WING B SHIPMENTS: FROM MUMBAI TO JKF KOH~NOOR CITY KIROL RD B/L NO. DATED : OFF LBS MARG KORLA WEST MUMBAI SWISS MUMBAI BENEFICIARY INV. REF.: 710017661 MAHARASHTRA ' ' ______..,... ______..,.. ___. __ ~~------~-,------....,.---·-----~------

DOCUMENTS Commercial Drafts Packing Airway Invoice List Bill ------·------:.------~·------~------1st Lot : 4 2 . ~------~------2nd Lot : ------' ' ' ' I' ' • ' KINDLY ACKNOWLEDGE RECEIPT. . ADVISE US BY SWIFT/TELEX IN CASE OF NON"'.'PAYMENT/NON-ACCEPTANCE GIVING REASONS. DO NOT RETURN .DOCUMENTS WITHOUT PRIOR INTIMATION. . -----~----:------_.,...-,;.,;. __ ..:.~-·------~------~----- PLEASE REMIT PROCEEDS FOR CREDIT OF OUR A/C NO. USD11400603N WITH JP MORGAN CHASE JP MORGAN CHASE BANK NA - 270 PARK AVENUE,·- U.S.A UNDER ADVICE TO US QUOTING.OUR REFERENCE NUMBER ------~·----~~------:~------:--~------THIS COLLECTION IS SUBJECT TO THE UNIFORM RULES FOR COLLECTION (1995) REVISION, ICC ~UBLICATION N0.522,EXCEPT AS OTHERWISE EXPRESSLY.: STATED HEREON

~~., ., ' AUTHORISED SIGNATURE(S) ------~------18-10509-shl Doc 1548-1 Filed 07/06/20 Entered 07/06/20 14:22:14 Exhibit A - Proof of Claim Pg ------61 of 83 ··-----· -~~

INVOICE lliCNO. ~128 ~ . .,... ' ':··' -No.•°""' 6llpodlARtl. • FIRESTM p!AMOND INfERMTIONAL PVT. LTD. {SEZ CARGO) . . . :710017661 . 1&.oac-2017 BIN MBCJ7268HFT001 . ·• r1 UNITNO.·llPl.OT. No_171181111120&~ GSTIN No. 24AABCJ7288H1ZG . . • SIJaSEZ. 8"CHlN . . . . \ f SIJAAT 494230. · ·· .• . · GIJJARAT(INOIA) .

RRESTAR DIAMOND, INC. 592 fIFTH AVENUE,3RO FLOOR. NEW YORK, NY 100361 I U.S.A. . . NEWYORK. .• TEL.# 1.&16-i53-94oo,FAX# + ,1-646-253-9600 • I __ _,,lhl~ INDIA 150DAYS l-~--"1------.....,...d-8'""'*--"1------...... ,...---1~ Ra4lT PROCEEilS FOR CREDIT OF OUR NC N0.38006674WITH CITlllANK NA (lJSONOSTRO) t.:--:==--MAL-=-C..._A-..··AMIT-=-..-.·-JK...__...,...+,,-,...,.,.._,,.....;::SU;;:;RA=.:.:r-sez="---,.-...----1· NEW YORK (NOSTRO ACCOUNT) 111, WAI.I. STREET, 1fl'IN FLOOR; ZONE,, NEW YOl'll( NY10043 V~No. PMd._.. uNITEO STATES OF AMERICA SWTIFT COD!:; Cmus:lii FOR FU!mlUR CREDIT TO CORPORATION BY MUMBAI l::Pat:-:d~IW:::-~111--,.-'=''-='--..;_----+.:-,-.,.,,~~.... ~, =!!tl!..--.;...... ;_.;.._.,._'"--lBANK, O\IER8EAS BRANCH, MUMBAI SWIFT CODE: CORPlNBD444 CURRENT NC N0.044401ll01000ll85. NEW YORK USA IN lHI! NAME OF FIRESTAR OJAMOND INTL. PVT .LTD." -&Noa.I No.&Klnddl>tp. Cordlllw No. FDJ710017661111-Dec·2D17

DIAMOND STUDDED, PLAIN & MOUNTING GOU> JEWELRY IN 10 & 14 K ABADI> ONE· DIAMONDSTUDDEDCOMBINA110!11Jewa.RYIN(92.SJ14K). PACKAGE! DIAMOND STUDDED PLATINUM JEWE!LRY . ONLY DIAMOND STIJDOED STER.SIL~ JEWELRY 92.6

~~Deacrl tlon HSNCQDE GrWt. Gme PCSIPRS US$~~

Pendent 10 K DIAMOND STUDDED 71131930 170.19 200 $ 12,210.00 Pendant Wllb Chain 10 K DIAMOND STUDDEQ 71131930 7.78 3 $ 245.28 Ring 10 K DIAMOND STUDbED 71131930 1183.34 382 $ 55,987.01 Ring 10 K PLAIN . ... . 71131910 3.68 1 $ 88.32' Ring 14 K MOUN"TING 71131990 7.60 2 $ 250.86 Eanlng 14 K OIAMONDSTUDDEo 71131~ .. t.99 1 $ 226.5e' Pendant 14 K DIAMON.D STUl;)DED •··~·. · 71131930 1.15 1 $ 235.35 Ring 14 K DIAMOND $TUDDED • . 711319.®...... 270.23 93 $ 22,125.90 Pendent With Chain 92.6 SIL' DIAMOND STUDDED 71131120 211.eo 75 $ 2,945.25 Ring 92.6 SIL DIAMOND.STUDDED·- ·71131120 15.84 2 $ 47.25 Eanlng 860 PT DIAMOND STUDDED • • 1' 7H&i95o .. . . 4.60 1 $ 1,300.63 Ring· 950 P.l' DIAMOND.SJUOOEO .· . 7f131951( .. 4.eo ·1 '$ . 1,284.23 •5J14 D D TUDD . 71131930' 895 120 ~ .. 3 .80 2558.39. .882~ .. 100,351.47 273.53 100625.00

~~I Gr.Wt Nelwt; FINDINGSWT 6.69 6.02 20t 171.34 166.96 78 219.311 118.14 601 2181.07 2128.20 ~ 8Z 2658.39 2416.32 109.61 32.46 TOTAL $ 100625.00~~

~~C&F US$ ONE LAC BIXHUNDREO 1WENTY FM! ONLY.~~

OUR BANKERS THE GooosARE OF INlllAN ORIGJN CORPORATION BANK OVERSEAS BRANCH, BLOCK CM, INSURANCE COVERED BY MALCA-AMIT BHARAT DIAMOND BOURSE, BANDAA KURLA COMPLEX.BANDRA (EASl} 14 10 9 r.tUMBAI • 400 OS1. AD ~'0360473-6000009

2) "8Upjoly1119al11for~vnderleller0f~paymenlol~fal( . 3) WedaalantlholflllallWDlce~lllUCIUalplfoeolthepodti~atl!Glan~ilfftWet.O!Oll80I. 4) lhedlfnlOlldsheteln--~"""""'8ad-188!tfma!e-not~lrif!inillliioOr!lllcl~li>~Y.ltlt . Unl!od Natlo!!a-·Theullerhel8br~lhatU..dlamolld&are oonfllalflee.·baSeilO!tpeJl!>lllll ~ and/ol'Wlftllln gumanleMfl!Q¥ided by a. aupplie1of8-dlamond& . . . 6)Thelllamonda hllrelll ~IW~o!na!UNICl!fgjllanduntreated-Q!I peis«Ja) ~'.• ~~QlllllllllleU lhe of . . • 18-10509-shl Doc 1548-1 Filed 07/06/20 Entered 07/06/20 14:22:14 Exhibit A -

----.--·--: ... --- Proof---~------of Claim Pg 62 of 83 .. -· ·-·- . 'MALCA-AMIT JK LOGISTICS PVT. LTD. 'NIT .NETWORK AGENT .. HOUSE AIRWAY BILL ...... · " (NOT NBGOTJABLB) MALCA AMITINTBRNATIONALNEJ'WORP Sblpper'a Name & Mdr"8 (herein after *CUSlOMEFr) FIRESTAR DIAMONOINT'L PVT LTD H0use Air Waylnli'No. . UNIT N~D PLOT NO i7/18/l9/2Q & 67, SURSEZ,SACHIN . -Master Atr.Wayhlll No.724-6222~5984 29001520 SURAT 394230 24 GUJARAT INDIA. 24AABCl7268H1ZG . . Issued by: MALCA·AMIT JK LOGISTICS PVT. LTD. . Western Industrial Estate, Plot #11112, Sub-Plot#?, . .

MIOC (Marol), Andheri (East), Mumbai M 400 093. Tet 66952613.114, 66996841 15 Conalgnae'a Name & Addre8a FIRESTAR DIAMOND INC 592 5th AVE. 3rd FLR NEW YORK NY 10036 UNITED STATES Phone:646-253-9400/44 ·.

~~Issuing C8n1er'a Agent Name and City MALCA..AMIT JK LOGISTICS PVT. LTD. Mumbai~~

~~AJrportof-Dapatture (Addr of fil1lt (caniel2 a Req'*'9d ftocAtfng) BOM-MUMBAI OiHATRAPATI SHIVAJI INT'L By·. By To Payment lX Prepaid~~

~~.~·· : •·~~

REF No. 710017661 ~~ 15/12/17 RBI CODE/ 0306053128 tECNO.: SHIPPING BILL NO. 4012039 DATE 15/l2/17 1) ~ 3) N8blre of GDDda 6) ·lnvofoe·ValUe 7) Declared Value fOr 9) USD Custorna INR 1 5T0,GOLD,5ILVER&Pl>; 100,625.00 6,392,389.00 B.V OiINAl &. CO (I) P\t

2) Weight 4} Cerata 8} Dec!afed Velue rot 10} Sale Tenn · KG Carriage to Airllne INR. G: 6.950 -110,687.50 · i,000.00 C&F PREPAID INR C0UECT USD MAWS CONSIGNED TO: As Per Invoice . FREIGHT CHARGE MALCA--AMIT USALLC FOR USE AT DESTINATION ADDI.. WEIGHT CHARGE

~~OTHER CHARGES~~

~~TOTAL FREIGHT~~

REMARKS GST REG NO. 24AAECM1901BliA 1) NETWORK AGENT CHARGES.MENTIONiD HEREINARE UPTO THEAIAPORT D!STINATION ONLY. _ 2) CHARGES FOR DESTINRIQN 8ERV1CE AS REQUIQD BYlHE ~GNEE SHAU. BE MID BY 1li! CONSIGNEE TO. THI NETWORK AGENT OFTHE MALCAAMIT INTERNAT10NAL NETWQRIC"M .DESTINATION. . 3) THE SHIPPER/ EXPORTER ts AESPONS18LE FOflVERIFY!NGTHECOAAECTNESS OF ANY DOCUMENT tSSUEDPURSUAl'lf TOTHIS CONTAAC'I; FORTHETAANSPOROOION OFTHE SUBJECT SHll'MENT AND ANY ERROR AND I OR AMENDMENT. REQUIRED. SHOUl.O BE REPORTED INWRITINGlOTitE ISSUING NETWORK AGENT NO L.AlER THAN THE NEXTWORtcJNG -··· ...... _Vi'HEDOCUMENT88HALL BE~CORRECT ~BINDINGINACCORDANCEWITHTHISCONTRACT. · ORIGINAL FOR SHIPPER 18-10509-shl Doc 1548-1 Filed 07/06/20 Entered 07/06/20 14:22:14 Exhibit A - Proof of Claim Pg 63 of 83 • 1{COLLECTION) . CORPORATt6u;:::~NK '' .... •, •.. ,/ ( · MUMBJH - '.QVE:RSEAS' .!3RANCH ... I:';' c 1, WE:S.T coRt.~T9WER ,3 iBHARAT. ,;D+AMOND· ',\: : .. BOURSE CMl?,LX/G BL()CK, BKG OFF ;SANPM. ' ' KURLA LINK, EQAD1. BWDR,A?·E,.... MUMBAI-51: MUMBAI . MAHARASHTRA -. .40005.l SWIFT :cO.Q¢L ·:·;:·.

DOCUMENTS FORWARDED , TO·.· DATE : 30-01-2'Ql8J, ., . FIRESTAR .DIAMOND INC IN ALL OUR CORRESPONDENCE, 592 FIFTH AVENUE 3RD FLOOR PLEASE QUOTE OUR REF NEW YORK NY 10036 ECOA04441800348 For. USA USD 137655.00 ------~~------~------~--~------DEAR SIRS, WE ENCLOSE DOCUMENTS.DESCRIBED HEREIN COLLECTION AND DISPOSAL OF " : • • , , ,I, " ' 1•' - FOR,·.,, • • ' t., , 1 INDICATED BELOW.. . . • · ~. ··· . PRESENTED DRAFT(S) AND DOCUMENTS DESCRJ::BED J3ELOW FOR PAYMENT. ------"'"".--- .. r-~----.------~---~------DRAWEE FIRESTAR DIAMOND INC TENOR 592 FIFTHAVENUE 3f?.D FLOOR U 0 Months and 150 .days. · NEW YORK Due Date : 19/05/2018 NY 10036 U.S.A. ' I >, ------~------~-~~~-~~~--~------~------DRAWER COVERING GOODS·~ FIRES TAR DIAMOND INTERNATlONAL PRIVA:TE. · LIMITED UNIT 23 3RD FLR TOWER rI WING B . SHIPMENTS: FROM 'I'O JKF KOHINOOR CITY KIROL RD B/L NO. 7246222DATED : 20-12-2017 OFF LBS MARG.KURLA WEST MUMBAI SWISS MUMBAI BENEFICIARY INV. REF.: 710017677 MAHARASHTRA ------• . .·,:.. I , • DOCUMENTS Corrunercial Drafts Packing Airway Invoice List Bill ------~~~------1st Lot : 4 2 2 i ------~------~------2nd Lot : ·' ------~------KINDLY ACKNOWLEDGE RE.CEIPT. ADVISE US BY SWIFT/T.ELEX IN CASE OF NON-PAYMENT/NON-ACCEPTANCE GIVING REASONS. DO NOT RETURN DOCUMENTS WITHOUT PRIOR INTIMATION. ------~------·------PLEASE REMIT PROCEEDS FOR CREDIT OF O.UR A/C .. NO. USDUSDll 4 0 0 603NN WITH JP MORGAN · CHASE JP MORGAN CAASE BANK NA - 270 PARK AVENUE;, - U.S.A UNDER ADVICE TO US QUOTING OUR REFERENCE NUMBER ------~---~-~------THIS COLLECTION IS SUBJECT TO THE UN,IFORM RULES FOR CORJ?:O~g;'ION BANK FOR COLLECTION (1995) REVISION, ICC PUBLICATXON ; ~ -'~-· ~ ... N0.522,EXCEPT AS OTHERWISE EXPRESSLY STATED , .' . , r.1 .\ ,\ - \ ·".1,'I\ HEREON ~?' J,:Ji! ----~~~.~-:- -~-c?~-J------~------AUTHORIS'Bt:p ,···tfaATURE {S) ------,. ' ' . .. ------18-10509-shl Doc 1548-1 Filed 07/06/20 Entered 07/06/20 14:22:14 Exhibit A - - Proof of Claim Pg 64 of 83 IEC NO. 0306053128 20-Dec·2017 BIN MBCJ7269HFT001 , GSTIN No. 24AABCJ7288H1ZG

~~FIRESTAR·OIAMQND, INC. 592FIF11i'AV6'4l!Et3RDfLOOR, NEW YORK;:NY ~0036, · USA. . . . NEWYORK ·. , . .· .. TEL. # 1646-~;FAX ti,+ 1-646-253-9600 .~~

~~-&Nol,/ No.&Klnddl'lclll. CGnlalnor No. l'Dt710017877~Z017 -~~

~~AS.ADD ONE DIAMOND STUDDED GOLDJl!WELRV IN 10 & 14 K PACKAQS DIAMOND STUDDED COM!ilNATION JEW!ll,RY IN (9U/14 K) ONLY ·DIAMOND STUDDED I PLAIN STl;!R.SILVEft J15WELRY 82.6~~

~~Desert tlon HSN CODE GtWL Gme PC81PRS~~

10 K D!MIOND sruDDEO 71131931) 253.72 85 $ 10,21)2.45 . 10 K DIAMOND STUDDEP · 71131930 26.76 5 $ 913.45 10 K DIAMOND STUDDED 71131930 852.57 276 $ 34,644.16 14 K DIAMOND STUDDED : 71131930 8.99 1 $ 686.96 14 K DIAMOND STIJDDED ' . 71131930 43.61 10 $ 7,700.29 14 K DIAMOND'sruooeD. •,_ 71131!)30 2.95 t $ 2l)S.56 14 K·· 71131930 5.89 2 $ 419.17 14 K g=g~g·,~gge~ • ..71131930 757.45 216 $ '88,186.37 92.5 SIL DIAMOND STUDDED - 71131120 12.28 4 $ 84.00 92.5 SIL 71131120 240.18 59 $ 2,156.12 DIAMONO.SllJDDEi:> .. ··-· 92.5 SIL DIAMOND STUDDED · . 71131120 1o4{10 ·-232 $ 10,061.35 92.5 Sii,. Pl.AlN . . 71131120 .. · C'.198:29 ·30 . $ zg4.80 4COMB DIAM ND OED. 71131930 . 57.50 ·10. -. ,, 1568.00· TOTAL 3501.28 ·930,_,.,., FOB $ .137,232.68 FREIGHT $ 422.32' '·-·~ - 4·--•< C&F $ 137655.00 IGSTOOA $ Gr.WI NelWI. FINDINGS WT 8.99 8.79 95 297.33 231.38 Neck'- 10 41.98 28.71. Pendant With Chllln 81 . 248.07 '168.35 783 2808.91 ~48 Total 830 3 01.28 329L88 1 0.98 61.63 TOTAL$ 137655.00.

~~C&F US$. ONE LAC THIRTY SEVEN THOUSAND SIX HUNDRED P1PrY Fl1/E ONl.Y.~~

~~OUR BANKERS CORPORATION BANK OVERSEAS BRANCH, BLOCK C-1, BHARAT DIAMOND BOURSE. BANDAA KURLA COMPLEX,BANDAA (EASn MUMBAI· 400 051. AO C~~'0360473-60000ll8~~

~~SIGNATORY 17 ...... ,...... --·---~-18-10509-shl Doc 1548-1 Filed 07/06/20 ______Entered 07/06/20 _ 14:22:14 Exhibit A - --·~·· -----~ .....i·.Proof of Claim' Pg 65 of 83 - ----~-----~~

~~• Date •: 20.12.2017 No..... ' Exchange For CPR/U.U 137,65100~~

~~At D~Oaie ____·~ .. & date I sight of this FIRST of~~

~~Exchange ( Second. of theaame tenu" and ;d"8 belrlg. Unpaid )pay to the~~

~~orderof : CORPORATION BANK OVIR8&Ai BRANCH . . ·· . · ·· . . ·. ·· . St.OCK CM,iHARATDrAMOND BOURS~ I • ' BANDRAKURLA COMPijXJBANDRAI sfii . · MUMBAl-400 051 ·.. ·... . . · ' •·~~

~~the sum of: US·DOUARS ONE LACS THIRTY SEVEN THOUSAND SIX HUNDRED FIFTY FM! AND· CENT ZERO ONLY~~~

~~value ·received and charges ·the same to the aoqpuot of gq-P~~ shipped by· -·~~

~~\ :'. AIR fRE!G~I Invoice No: · 110011m Pated: 20.12.2017~~

AWB.N0~:------~724-6222:;;.;.,;;::.4l04~3 & HAWS Nci .•. 29001542 20.12.2017 To, Mis. FIRE8TAR DIAMOND INC. For FllU!STAR DIAMOND INTERNATIONAL PVT. LTD. 692. FIFTH AVENUE, 3RD PLOOR, NEW YORK, NY 10038 U.8.A. AUTHORISED SIGNATORY.

~~Date 20.12.2017 No. Exehlllige For ...~~

~~At ISODAYSPAOMIMTBOPSBIPM&NT DuaDate ____daY.$ after .l!J/.§.. date I sight of this SECOND of~~

Exchange ( Second of the same tenure and date being· ~npald ) ·•pay to the orderof : CORPORATION BANK . OVERSEAS BRANCH 1 BLOCK C·1,BHARAT DIAMOND BOURSE1 . · SANDRA KURLA COMPLEX,BANDRA(EASil- . MUMBAl-400 061 .

~~the sum of: US DOLLARS ONE LACS THIRTY SEVEN THOUSAND SIX HUNDRED FIFTY FIVE AND CENT ZERO ONLY.~~

~~value received and charges the same to the account of QNg Pakage shipped by~~

~~AIR FREfGHJ Invoice No : 710017877 Dated: 20.12.2017~~

~~AWB. NO;..;.: ___.n_4-62-.,;;;;:;;:;22;;.;"604=3------& HAWS NO. 29001542 20.12.2017~~

To, Mia. PIUSTAR DIAMOND IKC. for FIRESTAR DIAMOND IHTEl::NATIOtW. PVT. LTD. 192, FIF'lff A\ll!NUE, 3RD FLOOR, NEW YORK, NY 1DDH U.s.A. AUTHORISED SIGNATORY. ,---· • 18-10509-shl Doc,-' ~· 1548-1 Filed 07/06/20 Entered 07/06/20 14:22:14 Exhibit A - ~.. •• . , ... Proof of Claim Pg 66 of 83

~~• . ·: '·. " ~ ft114LCA·AMI. T JK LOGIS~ICS Pvrt! LfD~ , .., NETWOl'KAGENT , .· . ' HOUSE.AIRWAY BILL~~

~~(NOT NEGOTIABLE)~~

Shlpper'a Name & AddraA (henlfri after ~TOMERl') House Air Waybill No. FIRESTAR DIAMOND INl"L PVT LTD * ~ 9 0 0 , ' 4 2 • UNIT NO-II PLOT NO 17/18/19/20 a 67, SURSEZ,5ACHIN ' . . Masfer.Alr Wayblll' No.724-6222-6043 29001542 SURAT 394230 24GWARATINDIA · · 24AABCl7268H1ZG ·• -, lssVecl·k: MALCA-AMIT JK l.OGISTICS PVT. LTD. Western fl'ldustrial Estate, Plot #11'12.: Sub-Plot #7, MIDC (MaroO, Andhert (East), Mumbai .. 400 093. Tet 66952613'14, 66996841 . Fi : 52 15 Conalgnee'a Name & Addreea . FIRESTAR DIAMOND .INC. 592 5th AVE. 3rdFLR NEW YORK NY 10036 UNITED STATES Phone:646-253--9400/44 ·

To Byf'.h!Clrrler Routing&~ To By 1b By Method. . -.· - - SWISS INT'L AIRUNE AG JFK lX Prepaid --- ;· ·. fllOhl I Date Forcani8rUseQnlr • l.XlSS/22. LX11l6/iz.u REF-., · 710017677 : DATE ; 20/12/17 RBI CODEI 0306053128 IECNO.:

~~SHIPPING BILL NO. 4012178 DATE i ~12~2011 1 > ~ a) Nature of Gooda 5) 7) Declared Yalue fol' 9) CUatarrui INA CHA 1 $TD,GOLD,5ILVER&.COM I, 137,655.00 8,741,722.00 B.V CHINAI & CO (l) P\I~~

~~2) Weight 4) Sale Tenn KG~~

~~G: 6.800 151,420.50 .· 1,000.00 C&F PREPAID INA COLLECT. V$D MAWB CONSIGNED TO : - As Per Invoice FREIGHT CHARGE MALCA·AMIT-USA LLc~~

~~I FOR USE AT DESTINATION ADDLWEIGH"CCHARGE~~

~~OTHER CHARGES~~

TOTAL FREIGHT . 20·12-2017 REMARKS GST REG NO. 24Ml;CM190181ZA 1 18-10509-shl Doc 1548-1 Filed 07/06/20 Entered 07/06/20,'.· ..14:22:14 ,,...... ,}~:'::r'/'!;if~-~~ Exhibit%'jf~Ct~i''(.~l~~~;ti A - Proof of Claim Pg 67 of 83 ·. ·,_· --:···:'.!; .::~ :'_1'':>' . -~AAY·BIO..:.rm:•... :·1tCOtilcrtoNl\ . . ('~ ~(;'. :;{~~~'\ . ) 1 • i ; : ••· ' >) ' •.; ' c:: :i' ~ ( ,.<.i '.\~;~;1;4\-,'.~:-<••.),l . ! '·····, ,'. ,, . •' ·>. ,; i<· .: ·.:<>I :''( Cf~;:~~·: ' ' CORPORAJ'IQN BANK~~T 'S£fWER '( : .. :~:r:r:f ;:: ' .. ..·_._::'_·.·,·_.•.·.r:_r:.;,'b.·.~{;_;__,: 1 1 0 .• .:...... ••• ·OVERSEAS. 'BR..... ANCH..... ··.·.'_ic .. ·.JY .. ··.WE.... s.. r.CORE.. .- ,, ., ·.1.•tll.la),.·.·.·.... ··1.·.·.:.·_·' ... • •.:.·.~.·.·.· ..·.• 1·~ :_:.:.·.·.r_,:_.. ',- ....'~'."_:r .· ..·.·.'.;r_·.i:i.· .._ ..••e.· .•·.:.r ..•. :.•.:.. _:.-.~.·_·.·.·.'.· ·.·.=.··., ...·.··.'· .. ' ••.·.· 1 •.<.· ... ·. -. ···-.·:···· :i '> i· "'·. •> ·, . .. -~ , - , , , - , , - - . - •.:_,•_·,_.·.·::;,•.·.•.· .••. :' .. i'· •1, :" .• , -: ,.,_ ;-:_,: 1 :\.f.IJ~fl/ 1 4 .i'f!'~ 1 1 '.·~:.::,··,:. ·:~,:~_······.····.·.·.~: l·,.·'il,~'.;;,',•,·.·,·.,,·.;.'.,'.·l·.·.,.··.·:F,,,l~. ·~-· BHARAT -DI,AMONl)';·CQMPLE,.. ,' X~tFf!l,DC.• ,-~ BKC,/.fi'1' :'··· '.~\'. i"~;·i~~~t.··. ·r~t-i, 0,~?~!S37 ,· ' ' ' : < ' 'I ... t ' ·.•'' i' . ' .

~~: DOCUMENTS ttORWAR*IlitQ .•. '·. ''. • :: 'I ;.r:::.·:,:.. !.·PAJE ··'..!:OllCIB/2(117 ' ' '. ':'.' ... ~·' .•~~

:FIREST~ DIAMONJ)~.-.INC'. + ' ,··' . •·. ,: ·.. ·.·: ,;1L-:\,-; .t·lNiAl.[;._QUR,CQR~SPONDENC.E, : 'I : s92 FIFTH ;Avi:NaEr :$R1t Ftbqs,. . O,: :<. ·' .;;r·: :1·; ~ :-r·r.:~As;~ auore o!J.R REF · : · · · :NEW YORK. . ' · · \' .. · ,.,; ,;: 1. .· .• ·:·.:, (>:>. ·········•;1i•%t':~-. r·:·;,:r: .J~r:b::\~:"n:; ::· /]·~v;;;:: t~Q·~·~·~i~e;.~9~·00 .· .·. •. ·:h ruNrrEn srnTEs or:"t\11Eafof4 1 : ,,, .,,. ·c.. '· •· ,J ...... 1 i.,. · · •·· ·.· • · · ·. · ·· : ·. f~i~~~~~--~;~~~~'~V~. ~ .:WE. ENCL.05e:;ngttl··.....ttt:NI,',' ... ·s . .!'QE. _SpR .. _•. t:~. "-~_·.;,HE' :~~.~:~n=~r:,:e' ~~-~·.t··.· .. ·· ,· l~'.·.• ~tt .. Pl'S~(JSA~;OF,,·.PR.O(:EEDS:'As,,·.···,:,·.l. N,·.·.P·}.. C·~.-.A..~.~t;n_.~.-.·.BE_,· .. · (J)W~·· ·. :Pr.'ESENTEJ) :DAAFl'lSl'AtJl}'::rnJC~NiSYJ)f;$CFHBE:ff 1 iE1E;l • '~CERTANCE/PAYMEN1". . ' ' < :, )} \:;). ,;·. . · --7"~ ...... : __y ..· · -~--~~~.:.~i;-¥ ... :·~~--.+~-.;....~-+:~~·:..:::hT-77-2~-:-"'.'----:_;_ __ ,.._~:--;::.·· ·:li ',· .. '· fXij.• ···., ···· 'DRAWEE .· ;'.: •,e- ''.'',,· '•tflllnr:t ., . : ·'· .,;,,,L. ,,,,•:: , - - . , I , f . !.fr'1 • ,.. :FIRESTAR DIAf'IONJ:h·lNC.. ' : ; ~ . :~so-~AYS 'Prom Shipmnt Date : ' ': 592 FIFTH AVENUE, '3RI)>FLOOR~: : L>·'.;k'7·····1'~ ··12 ;;,, : :NEW YORK.' '' ;(, '· I~ :~L 01! ~~_!A~~ .• ~:__cc+"-Jd~~rl~~-~-----~· : DRAWER . : . ·. ·.. ·· . >' , . < , :c~~l~~;i~OOD!J~; ' .:· . .: , : FIRESTAR D1~10ND ~ INTERNATIONAL PRI\IATg .L:~lµVgff 'JEWEL.L;ERY STUDDED t~ITH 0IAMOND: ·: :ROADN0.18~PU:lTN0·11B . : ... ~·;':f'J•< ' : .. ,. :MIDC • ANDHERI {E}. :srfIF'MENTS(.f'RON MUMBAI. 'TO_NEW YORK<. . ' ' • , ,. ,, !:, ,. . ~ ·I . . '., :MUMBAI ··!AWB.•;NO~\·,> ·•. 7246076.:;(180 DATED! 2oo~rw11· !4ooo9z .. ·:PER"fixhs .•. :~ .. ··. · ·. !B~f:·~'C:~k\Ry, !NV~. REF·. :710017239,40;4:. ------~~77"~6-7---~~-,i·~---~~.r~~~~: .. :·········· .. :.:3:~-""---~~------: I , I :oocum~rs.. ·· ::·ntaft~> JC0111mer:t~~r:pac~irj~ , :. :~ifway : . : ,\' '' •, : I ·' nnvoice ',:List. I',;:<. l~iH ' : ·•' I '"' ' ·' I ! 1;' I f1 ' . ·I:·' ·' .I..

' - ·1. j~~~~:~·~~t?t~f,:~=-+=~ . -.·.· I L'INDLV 'ACL"liipMi i:;t\r.!i::t r.E~· r·,. . ' '\.'. ; ' : , t,. · ·. r.t'I w.,..,...1;11;: :n !:-ii;.If! ·•· . . . ,.. , .'::;'.::, "1: ":i; , " ...... , !ADVISE us ev .$Wif..TIJE:LEX. l~ CASI; QF,:NIJN~Pt\Y~l§l:(tl~~7\CCEPT:ANCE GlVING, REASON$ •. :' ! DO NOT RETURN DQ\llMENTS· WIJHOUT .PRIOR; INTiIM~t~Ot-{'~ ·<; ;·) ·; · . ·: < ------...;.~~,-~,~~~'~_;,~--+~·~-':'"'~~~~'.'_. :'~:;~~-~~~~~~.~~~~-~~--.,------~';"-: : ~EIMBURsEM~NT:lf:'AYMENlINStRUCTIONS· i .. · . l:,.:/: .;Jj,',i\ :.·• ··· · ·: AT MATURITV~pt£A$E'Ra1lT. PliOCEEDS. !=OR 'CREDl't/.OF .Qljf( A/C. N0.36000674 WHH ~- CITIBAl'JK N.A~ !US~NOStROkNEW 'YORK

Q,UOTING OUR REFERENCE 'NUMBER I • ,.. ": ' , ' •· • :AT MATURITY~ PLEASE REMIT PROCEEDS FOR CREnilt(,}FilfilJR A/C NO~ 36006674 WITH ' : . :cITI BANK N;,A'•. (USD~TROl NEWWORKCNO$TRO' .,.l .. 11~,. WALL .STREET~ 16TH :FLOOR ZONE!, NEWYORKNV: 10043 UNITEDSJAteS:OF,~iCAUNDER ADVICE TO US :lll.JOTING OUR ~E':Nl:lMBElt [55_F60/ECFC/~l:7J 1;°Y. . . · .. ,. . '

----~---...:.--.:..-...... - ' - -·. . ,. l, ' 1 ·, • ...;..;;,., " I : ,_·I ·. • ..... - •. ·:', ~. ~-----~-:-----~·~-~~ ,,,,.7-~~::..::::-·------"":° ;rn~s COLLECH~.1s su~~~fT:TO ~ UN:FORM R,tJl.,~s:,{OR CORF:O~~}'t~~gti~:~tf~ORT .sE: ,FOR COLLECTlOl\I {~99P.) R~VlSION, ICC PUBLICATIJ:JN11:· ' ' ',-. . I~''·"\'~'.·.".'· I !N0.5221.EXCEPTA~ OTfi;R~rsE E~PRE~SLY· S,TATEl),'.'~. ;.!'il; ,,· ·.ffi~ ·; -~';'''?)~~';! : HEREON , , . ' "<:Y .• ·\(~~;.:eli. ·:~'$, 1;/'., 18-10509-shl Doc 1548-1 Filed 07/06/20 Entered 07/06/20 14:22:14 Exhibit A - ... .. Proof of Claim Pg 68 of 83 SUMMARY .· ------.' ------~=;;.:..::;.:;.:...,...._....;..o ______, ____....,.. _ __,,,.,,.~--..,,.':"'!"':=,..,.,,..~ C•\•"'~l (11Vi>lce1•1t.. &Dat9 E'J'011'>1'•R•I IEC NO. 0306053128 ·~"' FIRESTAR DIAMOND INTERNA110NAL PVT. LTD. (SEZ CARGO),_'·_11.oo .. 1.;.,;72..:;;3.;.o9•4_0 .... &4~1-.....;2;;;;;0_....J_un-.·.-20-.1.-7_.______e_1N_. __ma.;;;CJ7-..-21!8;.;.;HFT~00-'-1-l UNIT NO -11 P'l.01' NO 17'18119120 & 67 Buyer$ Ol'ller No & Date ( SURSEZ , SACHIN ,"I SURAT -394230 \ ' otl!Gr~9n911'•) ' ' ' . ' . GUJARAT (INOIA) : ·' .,";' Cunt'! tll\Re DIRECT TO CONSIGNEE PARCEL

~~FIRESTAR DIAMOND, .INC.~~

592 FIFrH AVENUE; 3RO FLOOR, ',' NEW YORK, NY 10036, U.S.A. NEW YORK TEL # 1 646-253·9400,FAX # + 1-646-253·9600 Counby ol Rnal Oesllnallon · INDIA USA T""""of Oel!vely and Payment 150DAYS "'" ca-11ia{l_•_by-~------.-Place-ot-R9celpt--1>y-P.-r------.--i, PLEASE REMIT PROCEEDS FOR CREDIT OF OUR AJC N0.36006874 WITH CITIBANK NA MAL CA -AMIT JK SURAT ~ez (USDNOSTRO) NEW YORK (NOSTRO ACCOUNT) 111, WALL STREET.16TH FLOOR, ZONE 1. ""·••l·F·71k1""'hl.,.,.No-.------P-ot1-o-floadlng __ ..._...-...---. ______.NEW YORK NY10043 UNITED STATES OF AMERICA .SWTIFT CODE CITIUS33: FOR ··-··-:--B,_..Y.... Al-.R.__~------1~,.,,...... _,.-'M""U::;:;M;;;:BAl""'----....,..--1FURTHUR CREDIT TO CORPORATION BANK, OVERSEAS BRANCH. MUMBAI SWIFT CoDE: r •11°11Jkl<>1•1u• Flnal!lsstlna1lon CORP(NB0444 CURRENT AJC N0.044401601000065. IN THE NAME OF FIRESTAR DIAMOND ,, •h•iit:ios·-:--_N_E_W_Y_O_R_K__ ~.,.,,,...,...,,~-----U'""SA-.;.,. ______'-'""'INT~ll=.._,_P_,_VT,:;:·1;.LTu.'D::..··"------r--..,---.,.---1-l--..------l 1 1 No. & Kind ol Pkga. Descrfptfon ol G

AS ADD ONE ·DIAMOND STUDDED, MOUNTl""G1 PLAIN GOLD JEV\'ELRY IN 10 & 14 K PACKAGE DIAMOND STUDDED PLATINUM JEWl;LRY - ONLY DIAMOND STUDDED, PLAIN STER-Sll,.VER JEWELRY 92.6 ., •, Description Gr,Wt.(Gmsl PCSJPRS US$ US$

Pendant With Chain 10 K DIAMOND STUDDED 1.98 1 $ 100.29 Ring 10 K DIAMOND STUDDED 152.46 54 $ 7,2'12.97 Ring 10 K PLAIN JEWEL~Y 1.58 1 $ 31.Tl - Ring 14 K MOUNTING 7.14 1 $ 202.40 Earring 14 K ·DIAMOND STUDDED 26.79 20 $ 5,064.40 Ring 14 K DIAMOND STUDDED 1073.36 249 $ 79,500.39 Pendant With Chain 92.5 SIL DIAMONDSTUOl)EO 53.84 17 $ 564.83 Ring 92.5 SIL DIAMOND STUDDED 202.76 34 $ 1, 118.51 Ring 92.5 SIL PLAIN JEWELRY 7.99 2 $ 19.32 Rina 950 PT DIAMOND STUDDED 148.80 27 $ 19.450.36 TOTAL 1676.70 406 FOB $ 113,265.24 FREIGHT $ 284.76 i->----"'-'·------t r C&F $ 113,650.00 ~.., .... ,n9wt1n -- O&serlptlon Qhr Gr.Wt Net Wt. , FINDINGS WT Gms Earring 20 26.79 18.04 Pendant With Chain 18 55.82 32.21 Rinn 368 1594.08 1551.55 Total 406 1676.70 1601.81

..;.; \ ..:§, •:.,i'. I " 1 C&F US$ ONE LAC THIRTEEN THOUSAND FIVE HUNDRED FIFTY QNL Y. (} .~ ~~< .:~.:.:.'.'..·.~ ....'...,'1t·~ /::.. 'j v/OURSAH- ~~~/ THE GOODS ARE Of, INOIANORIGIN CORPORATION BANK - OVERSEAS BRANCH, BLOCK C-1, INSURANCE COVERED BY MALCA·AMIT BHARAT DIAMOND BOURSE, SANDRA KURLA COMPLEX.BANDRA{EAST) 14 9 MUMBAI - 400 051. 14.7882 .I AD Code'0350473-6000009 l!P.claratlon h The seller warrants that any procluels c:ontaJnlng GOid. have been ~ In compllant:e with tha ~Illar Dranlonlf, Inc. Gold Polley. '-' We <1'11'.lare that thlS Invoice shOW$ lhe aG\Ual prjae of 11\9 gOOdB desllribed and that all p1Uti1;ulars are ltlle & ~ 1.1 l he diamonds hereb) lnvol1:ed tum been pur~.from legltlmale eources. JIOl ln\llllvecl In fundllll) coriluct and In i;ompllance with United Nallona resolutfons. Tiie seller hereby guarenteea that t1tM cllamonds are conflict fleii; baled on pilf$OllaJ knoWfedge. ::"~~~""·"" m1d1or written guarantees pro\llded by thuuppl!er of fhe!l8 dlamoml& , . ' · · · ·1111,,,

~~HOUSE~AIRWAY BILL~~

(NO'I' NJ?GOTIABLB) •· Mit.cAAMIT INTBRNATIONALNBTWORP· . .. Shipper'• Name .& Addre8S (hertln after "OU$10ME8") : .H9Use Air Waybill No. FIRESTAR DIAMON01NT'L PVT LTD UNIT NCHI PLOT.NO 17/18/19/ZO.& 67, SURSEZ;SAOiIN . Master Air Waybill No.724 ... 6076~3080 29000737 SURAT GW 394230 INDIA lssuedlw:MALCA-AMIT JK LOGISTICS PVT. LTD. Western fndustrlal Estate, Plot #11112, Sub-Plot #7, MIDC (Maro!),· Andheri (East), Mumbai.; 400 1)93. Tet 66952613114, 66996841 •66952615 Coll$lgtlee's Name & AddfeaS Notify FIRESTAR DIAMOND INC. 592 5th AVE. 3rd R.R NEW YORK NY 10036 UNITED STATES . Phone:646-253·9400/44

Issuing Carrier's Agent Name and City ~ hereby fequeal MAL.CA-AMIT JI( LOGISTICS PVT. LTD. (herelllafler. "NETWORK Ag9n11 to DITll19ll !Dr Iha fDlwaldlng " the stfpmanl de8crlbed P"'\LCA·AMIT JKLOGISTICS PVT •. LTD. Mumbai '*8ln fMlugh the Ma!Cll..flmll lntemaliOnll Nel'll1olfl TM ht~ wiOl lhe 1natn1C11ane and lnlmmalion herel.lmler and subjaot to the Temisand Candllana on "'"_,..nfs I i\ Code .Accourrt ... _.Sida her!lof. 14-3-6602 0001 llf TH& EWNT THAT NO VAwE IS DECLARED. NETWORK AGENT1I ~ IJAB1UTY SHALL NOT EXCEED .THC INVOlCS VALUE STATED ....,'j.'IO!t of Dej)8l'bn (Addr of find (cam.r) &fteqll88ted Routing) BELOW. .

SOM-MUMBAI CHHATRAPATISHIVAJUNT'L The ~ lllllt8d on lhll lace IWl8d la llllbjeol &Q IM PUIJ. UABILflY OPTION · ($lolloft 4.2 Clll lhe REVl!RSE SIDE HEREOF.) To 8y First carrier Routing a Deatina!lon To By To Payment Melhod SWISS INT'L AIRLINE AG JR< LX Prepaid AlrpDrt Destination JFK· JOHN F KENNEDY INTERNAllONAL REF No. 17239-41 DATE : 20/6/17 RBt CODE/ 0306053128 IECNO.: SHIPPING Bill NO. 0006533 DATE 20/06/17 1) No.Of 9) 3) Nature of Gooda S) hM»ca:,\lalue 7) Declared Value for Packages USD CustomslNR 1 STD.GOLD,sILVER &. 113,550.00 7,192,343.00 B.VCHINAI &CO (I)~

2) Weight 4) Carats 6) Declared ·Value for 8) Declared Value for tO) Sale Tenn KG U8bUlty purposes Carriage to Alrtine USD' INR - 3.600 124,905.00 1,000.00 C&F . PREPAID INA COl.l.SC'r USO MAWB CONSIGNED TO : As Agreed I'" FRBGHTCHARGE. MALCA·AMIT USA LLC FOR USE AT DESTINATION AODL WEIGHT CHARGE

~~OTHER CHARGES~~

AIRLINE VALUATION Shfpparcal'tlfla that the partlaµlara on the fal:e hareal 11R1 c:orrecl and CHARISE that In eo far aa any part of the conslgnmenl conta1na danger11111 goods, i------1------1-----.....;.---1 such part i. properly cfelGribfid by name and 11111 proper COJUflllon ror TAX carrlap Ir/ alt aCOOldlng to the appllcable Dang810Ua Goods Regulallons.

~~TOTAL FREIGHT . 20/06/17~~

REMARKS Service Tax Reg No. AAECM1901BST001 executed on (Date) N. (PlaOe) 1) NETWORK AGENT CHARGES MENTIONED HEREIN ARE UPTO T:HE Al~RT DESTINATION ONLY. . 2) CHARGES FOR DESTINATIOtUEFMCE AS REQUIRED BY THE CO!'§IGNee SHAU. Be PAID BY THE CONSIGNEE TO rJiE NETWORK AGENT OF THE MAI.CA AMIT INTERNATIONAL NEIWORK"'AT DESTINATION. 3) THE SHIPPER/ EXPORTER ts AESPONSIBlE FOR.VERIFYING THE CORRecrNESSOF ANV DOCUMENT ISSUED PURSUANT TO THIS CONTRACT, FORTHETAANSPORl'ATION OF THE SUBJECT SHIPMENT AND ANY ERROR AND I OA AMENDMENT, REQUIR.ED, SHOULD ae REPORTED IN WRmNG TO THE ISSUING NETWORK AGENT NO LATER THAN THE NEXT WORKING DAY, OTHERWISETHEOOCUMENTSSHAU. Be CONSIDERED CORFIECT ANDBINDJNG IN ACCORDANCEWITHTHISCONTRACt 18-10509-shl Doc 1548-1 Filed 07/06/20 Entered 07/06/20 14:22:14 Exhibit A - Proof of Claim Pg 70 of 83 .." l. . DOCUMEN'I'ARY BlLL FOR · (CQLi:.ECTION) I\ COR!>ORATION BANK ' .. ' \· MUMBAI - OvERSEAS BD7\MCH""'1.1,, '.•I ;' Cl, WEST CORE .. ·TOWE1t;3~.BHARAT·. &IAMONQ'A~ >,.,,., ';·,

BOURSE. CMP·LX,G J~LOCKtBKC OFF SANDM. . .. I ·KURLA LINK RQAD,·BJ\:NDJ;u:\~1E~ MUMBAI~SJ.•, MUMBAI . . . ·.. · . ; • . MAHARASHTRA ;.. i4000'.~1 ·. , . SWIFT Code.~ CORPINBB444 ·---~~~...;~--.~~_::,:.~_~,~-·~;-~~-:--r-~..:-----~~~~~'.;.. ,...-.~~.;-...,~~--~------.-,~~.·i~l~L·~~...;.·_,._ _;~~~~·!""":\' DOCUMENTS FORWARDED TO DATE : 12-12-2017 .· FIRESTAR DI~QND INC IN ALL OUR GORRESPONDE:NCE:, 592 FIF.TH AVENUE . . . PLEASE QUOTE OOR REJt ... NEW YORK NY 10036 E;COAb444170014S fot .· .. USA USD 156663.35 · ------~'1"9 ____ _."":" ______...,. ... ____ ·_":"""_·-;._,...:.,,~-.:;...~:--...;,_.-.;.. ___ ;,;.._"!""". ______~~,~-·~·.:...'-:'7- ...... ~--:".~':_....;:

DEAR SIRS,· .. . , ,.. i WE ENCLOSE DOCUMENTS•DESCRIBED HEREIN>FORCOLLECTION AND DISPOSAL Of PROCEEDS AS INDICATED BELOW...... -.... '.. PRESENTED DRAFT(S) AND DOCUMEN'l'S DESCRIBEP BELOW FOR PAYMENT. ------~---·------~--~ DRAWEE FIRESTAR DIAMOND INC TENOR 592 FIFTH AVENUE U 0 Months and .150 days. 3RD FLOOR NEW YORK Due Date : 19/04/2018 N.Y. 10036"U.S.A. ------~------.:.._:_~~-~------...,.-~_..,;.. ______,~_ DRAWER COVERING GOODS, · FIRESTAR INTERNATIONAL PVT LTD 1110 PRASAD CHAMBERS SHIPMEN':('S: FROM TO NEW YORK OPERA HOUSE B/L. NO. DATED : MUMBAI SWISS MUMBAI BENEFICIARY. INV. REF·•. : 93164 MAHARASHTRA ------~------~----~~-----~-~------~--~------. DOCUMENTS Commercial Drafts · · Packing Airway Invoice • ., List Bill ------~·--~------·------oo;_~-~'.""""~-~-~·:-:"',':I"------.------...,..---~, 1st Lot : 4 2 ------;~~-~-~------~-.- 2nd Lot :

KINDLY ACKNOWLEDGE RECEIPT. ADVISE US BY SWIFT/TELEX IN CASE OF NON-PAYMENT/NON-ACCEPTANCE GIVING REASONS. DO NOT RETURN DOCUMENTS WITHOUT PRIOR INTI;MATION. ------·------PLEASE REMIT . .PROCEEDS FOR CREDIT OF OIJR A/C NO. USDUSDUSDUSD11400603NNNN WITH JP MORGAN CHASE JP MORGAN CHASE BANK' NA - 270 PARKAVENQE,, -U.S.A UNDER ADVICE TO US QUOTING OUR REFERENCE NUMBER

------·":"------.------:------""".".---·------~,....------THIS COLLECTION IS SUBJECT TO THE UNIFORM.RULES FOR COLLECTION (1995) REVISION, ICG:•PUBLICATION N0.522,EXCEPT AS OTHERWISE EXPRESSLY .STA'I'ED HEREON

~~------~------~--r--·------...,.------·:------18-10509-shl Doc 1548-1 Filed 07/06/20 Entered 07/06/20 14:22:14 Exhibit A - .· Proof of Claim Pg 71 of 83 .. .., • ··· · lr;.JVOICE~~

I ~rter Invoice No. & dale Esportefs Rel • • FIRESTAR INTERNATIONAL PVT. LTD. 93184 20.11.2017 AE-4050, BHARAT DIAMOND B0URSE. $CNO: ~ PanNo:AAACF7931L BKC, SANDRA(E)MUMBAI • 400051 Mumbai -400051 GSTN No •• 27AAACF7931L1ZC

~~Conslgnee Buyer ( if other than c;onslgnee) FIRESTAR DIAMOND. INC. 592 FIFTH AVENUE, 3RD FLOOR NEW YORK, NY 1()036, USA~~

~~TEL.# 1 646-~00~~

' Counlryof Origin of Goads ·CoulltrY of Final Destination lNOIA U.S.A Terms of Dellvery and payment 1!iODAYS 1-----..,------..------'-~--I OURBANKERS: Pre-Can1age; by Place o1 Rec:e1p1 by Pre-carrier CORPORATION BANK MAI.CA-AMIT MUMBAI OVERSEAS BRANCH.BLOCK C-1,BHARAT DIAMOND t------i------....:....~1·BOURSE,BANDRAKURLACOMPLEX Vesael/Fllghl No. Port of Load!ng . BANDRA (E).MUMBAl-400 051 BYAIR Mumbai

~~Port of Discharge Final De&tlnation NEW YORK USA~~

~~Marks&NosJ No. & Kind of Pkgs. DescripUon of Goods HSN NO: 71023910 Quantity Rate Amount Container no. ONE PARCEL Cut & Pollshed Diamonds CFR Oelallsasper PacklngUstPL(1-40} AS ADDRESS~~

~~Avg.pcs /Cts CTS US$ US$~~

~~CUT & POLISHED DIAMOND 1437' 261.897 598.19 156663.35 Total CTS; 261.897 US$ 156,663.35~~

~~IGST 0 % .. TOTAL US$~~

~~Amount Chargeable (In Words) ·~~

~~Total CFR US DOLLARS ONE LAC FIFTY-SIX THOUSAND SIX HUNDRED SIXTY-THREE AND THIRTY-FIVE CENTS ONLY ' '~~

PAYMENTINSTRUCTION:• Pl.EASE REMIT PROCEEDS FOR CREDIT OF OIJR NC N0~74 WITH cm BANK N.A. ll!SD NOSTRO\NEWYORX 1NOSTRO ACCOUNT) I II.WALL STREET. 16TH FLOOR. iONF. I. NEW YORI< NV. 10043 UNITED STATES OF AMERICA SWIFT COD£: CJTIUS33 FOR FURTHER CltEDIT TO CORPORATION BANK, OVERSEAS BRANCH. MUMRAI SWIFT CODI! : CORPINB~ CURR.ENT NC NOIJ.l.l.l01601000US7 INTHE NAMEOFFIRESTAR ll/TERNA110NALPVT.LTO. "WE CERTIFY THAT WE llADEXAMINEI> ANDTESTEDAl.LDIAMONl>SCONTAINEDHERE!NTOENSUR£ TllEY HAVENOTBEENClAAITY ENHANCED IN AW{ W~Y WE ARE FULLY RESPONSIBLE fOR THE ACCURACY OF OUR STATEMENTS." INSURANCE COVERAGE Ol)OR m DOOR av MALCA AMIT.

~~On Confinned Olllfiglu sale-.,.~~

~~VALID LIPTO DT.1607.2011!. 11 We dcclarcn"411his Owo.:O sho\\"S thc ..1ualpt1Ct of tbc goods dctcribeCb)" plTUDICC> cl)llt these dianv>nds are~~

~~;mwide:d ~~· Jhe toupplie1 ort~.!o..~~ .. 18-10509-shl Doc 1548-1 Filed 07/06/20 Entered 07/06/20 14:22:14 Exhibit A - Proof of Claim Pg 72 of 83~~

•) \ . . . MALCA~AMIT JK LOGISTICS Pvt LTD. '-.-fF NETWORK AGENT HOUSE AIRWAY BILL (NOT NEG()TIABLB) M1\LCA .AMIT·INTBRNATIONAL NBTWORP . ', Shipper's Name & Address (herein after "CUSTOMER") House Air Waybill No. FIRESTAR INTERNATIONAL PVT LlD • 2 6 Q,. 6 .3 3 3 s. * AE>4050,BHARAT DIAMOND BOURSE, BKC,BANDAA ( E) Master Air WcaybUI No..724-6221-9776 26063335 M,UMBAI 40005127 .MAHARASHTRA INDIA 27AAACF7931UZC ISsued.·. by; MALCA-AMIT JK LO. GISTICS PVT. LTD. Western fndustrial Estate, Plot #11112. Sub-Plot #7, MIOC (Maro!), Andherl (East}, Mumbal-400 093. Tet 66952613'14, 66996841 Fax: 66952 15 Consignee's Name & Addresa ,.Notlly FIRE5TAR DIAMOND lNC. 592 FIFTH AVENUE 3RDR.OOR NEW YORK NY 10036 UNITED STATES Phone:646-253-9400/94

Issuing Carrier's Agent. Name .and City. Shipper herelly llKfl89I MAI.QA.AMIT JK LOGISTIC$ M. LTO. (herelnaller: "NE1WORI< Agent') to ananga lot Iha folwatding of Ille SNpment described MALCA-AMITJK LOGISTICS PVT. LTD~ Mumbai:. he181n through Ille Malca·Amlt lnlomalional Networli ™In ac;cordancG willl Iha ll\sbucllal1s end lnlonnation heraunder and subje<'I to the Terms and Condillons on Agen1's IATA Code A®ount 1he rewrae side bereol.. 14-3-6602/0001 IN 1l1E EVENT THAT NO VALUE IS DECLARED, NETWORK AG£NrS MAXIMUM UABIUlY SHAU. NOT EXCEED TtlE INVOICE VALUE STATED Airport of Departure (Addr of first (carrier) & Requested Routing) BELOW.· BOM-MUMBAI CHHATRAPATI SHIVAJI INT'L The Shipment &lated on Iha fSQ! hlirao! is subjed to the FUU. LIABILITY OPTION (Sedon 4.2 on Ille REVERSE SIDE l'IEREOJ'.) To By First Carrier Routing & Destination To By To By Paymen1 Method Z SWISS INT'L AIRLINE AG JFK LX Prepaid Airporl Desllnatlon FDght/ Date forCarriarUsaOnly JFK - JOHN F KENNEDY LX155/21. 1 . 1XD16/2.l.11 INTERNATIONAL Handling Information REF No. FIR93164 DATE: 20/11/17 RBI CODE/ 0399008993 IECNO.: SHIPPING BILL NO. 1012005 DATE 20-11•2017 1) No.of 5) Invoice. Value 7) Declared Value for 9) 31 CHA Packages Nature of Goods USO Customs lNR 1 POUSHED DIAMONDS · 156;663;35 10,098,336.05 B.V.CHINAI & CO. PVT.

~~2) Weight 4) Climts .6) ·Declared.Value for 8) Dedared Value foi 10) Sale Tenn KG Uabillty purp(>ses . carriage to Airline .USO ' INR G: 1.050 26t897 .,172~329.69 1,000.00 C&F~~

~~PREPAIDINR COIJ.ECT USQ MAWB CONSIGNEDTO : As Per Invoice ' MALCA-AMIT USA LLC FREIGHT CHARGE FOR USE JIU DESTINATION ADOL WEIGHT CHARGE~~

~~OTHEft CHARGES~~

AIRUNE VALUATION Shipper cerllfies 1hal lite particulars c;n Iha face hereof are =rect and CHARGE that In so far as any part of the consignment contalr.s dangerous goo.lS, t------+------1------1 such part Is proj)9tly descrlbsd by name and Is In j)l'Oper condition for TAX can1age by air aci:mdlng I.e. lh9 appllcabla Dangerous Goods Regulations. ' ., ;': ~~=-~·~.<\. TOTAL FREIGHT 20-11-2017 MALCI\ AMIT JK f,:OGisncs M ~TD. ·- .. S~of REMARKS GST REG NO~ 27AAECM1901BlZ4 '. ~. d ' :t uin:91 . or &ecuted on (Dale) At (Place) • ..:. a ' tts 1) NETWORK·AGE1fi,~RGE$MENTIONEDHEREINAREUP10-THE.AIRPORrDESTINATIONONLY.. • ··<·'. ,-; .... , .. .,. 2) CHARGES FOR OESTINATION SERVJCE AS REQUIRED BY THE CoNSIGNEE SHALL BE PAID BY THE CONSIGNEE TO TliE .;.._ .. .: · , NETWORK AGENT OF. THE MALCA AMITlNTERNATIONAL NeTWoRK"'.AT DESTINATION. .. :;·:,:;;;;..... 3) THE SHIPPER I EXPORTER IS RESPONSIBLE FOR VERlfYING THE CORRECTNESS OF ANY DOCIJMt:Nl ISSUED PUASUAlliT TO THIS CONTRACT,.FORTHE TRANSPORTAnON Qf,THE SUS;IECT SHIPMENT AND ANY ERROR ANO I OR AMENDMENT, IF .. _;,__.. ·---·-·. 18-10509-shl Doc 1548-1 Filed 07/06/20 Entered 07/06/20 14:22:14 Exhibit A - Proof of Claim Pg 73 of 83 •a "

~~,.- Exchange (Second of thesame tenure and dale being Unpaid) pay to the~~

~~orderor : CORPORATION BANK OVERSEAS BRANCH BLOCK C·1,BHARAT DIAMOHD BOURSE,~~

~~MUMBAl-4001161. .~~

~~the sum of: US DOLLARS ONE lAKH FIFTY SIX THOUSAND SIX HUNDilED SIXTY THREE AND CENTlHIRTY FIVE ONLY.~~

~~value received and charges the same to the account of Qe Pakage sl\lpped by~~

AIR FREIGHT Invoice No ; 93164 Darcel: 20.11.2017 AW§. NO: n4-6221-9776 . AllAWBNO. ~- ~ l To, Mis. Flllli$TAR lllAMOND INC For FIRESTAR INTERNATIONAi. PVT. LTO. { 1192 l'lFTtl AllENUE.3RD fl.OCR, NEW YORK, NY 1003$, ~~ U.s.A. Aln'HOIUSEDSIGNATORY

~~No. Exchange For~~

~~Al 150DAVS FROMSHIPMENTDATI! Duedate after a date I sighi of this SECOND Of ~~~~~~~~~~~~~ ~~_.._~~~

~~Exchange ( First of the same tenure and date. being unpaid )..pay .to the~~

~~orderof : CORPORATION BANK OVERSEAS BRANCH BLOCK C.1,BHARAT DIAMOND BOURSE, BANDRA KURLA COMPLEX,BANDRA!EASTI. MUMBAl-400 051. .~~

~~the sum of LIS DOLLARS ONE LAKH FIFTY SIX THOUSAND SIX HUNDRED SIXTY THREE ANO CENT THIRTY FIVE ONLY.~~

~~value receJVed and charges the same to the account of m!§ Pakage shipped by~~