handling the exports section gokulnath shetty the then deputy manager now retired of pnb manoj kharat a single window operator of pnb and hemant bhat the authorised signatory of nirav modis company among those arrested in connection with choksis firms are nakshatra group and gitanjali group cfo kapil khandelwal and gitanjali group manager niten shahi the fir had listed eight fraudulent transactions worth over rs 280 crore but based on further complaints from the bank the cbi said the quantum of amount in the first fir is over rs 6498 crore involving 150 lous allegedly issued fraudulently by shetty and kharat the remaining 150 fraudulent lous worth over rs 4886 crore issued for gitanjali group of companies were part of the second fir registered earlier this month by the agency against choksi and his companies gitanjali gems nakshatra brands and gili