All three were arrested on April 15 and have been sent to police custody till April 23.Pal is a qualified chartered accountant who has been working with the Reliance ADAG group since 2018. Biswal, who is only Class 12 pass, allegedly acted as an intermediary through his company. Dutta, who holds a BCA degree and a diploma in import-export, worked as a middleman in the alleged scam. Further investigation is ongoing.