United States v. Calh Holding Corp.

── United States v. Calh Holding Corp. ── Court: Court of Appeals for the Eleventh Circuit Date: May 05, 2026 Category: CON USCA11 Case: 19-15168 Document: 89-1 Date Filed: 05/05/2026 Page: 1 of 82 NOT FOR PUBLICATION In the United States Court of Appeals For the Eleventh Circuit ____________________ No. 19-15168 ____________________ UNITED STATES OF AMERICA, Plaintiff-Appellee, versus BYRAMJI MONECK JAVAT, LUIS ALBERTO SOTO, Defendants-Appellants. ____________________ Appeals from the United States District Court for the Southern District of Florida D.C. Docket No. 1:18-cr-20668-DMM-1 ____________________ ____________________ No. 20-11137 ____________________ USCA11 Case: 19-15168 Document: 89-1 Date Filed: 05/05/2026 Page: 2 of 82 2 Opinion of the Court 19-15168 UNITED STATES OF AMERICA, Plaintiff-Appellee, versus BYRAMJI MONECK JAVAT, LUIS ALBERTO SOTO, Defendants-Appellants. ____________________ Appeals from the United States District Court for the Southern District of Florida D.C. Docket No. 1:18-cr-20668-DMM-1 ____________________ ____________________ No. 21-13593 ____________________ UNITED STATES OF AMERICA, Plaintiff-Appellee, versus BYRAMJI MONECK JAVAT, Defendant, CALH HOLDING CORP., PENNCO, LLC, Intervenors-Appellants. USCA11 Case: 19-15168 Document: 89-1 Date Filed: 05/05/2026 Page: 3 of 82 19-15168 Opinion of the Court 3 ____________________ Appeals from the United States District Court for the Southern District of Florida D.C. Docket No. 1:18-cr-20668-DMM-1 ____________________ Before ROSENBAUM, NEWSOM, and LUCK, Circuit Judges. LUCK, Circuit Judge: Byramji Javat and Luis Soto participated in a fraudulent dis- count scheme. Javat told manufacturers that he was going to sell goods abroad, including to the United States military in Afghani- stan. Based on that representation, the manufacturers sold him goods at a steep discount. But it was a lie. Javat never supplied goods to the military and none of the goods were sold overseas. Instead, once he secured the discounts, he sold the goods in the United States for a substantial profit. Luis Soto was Javat’s logistics partner who exported the goods overseas, imported them back to the United States, forged documents to clear the goods with United States Customs and Border Protection, and hid the goods’ final des- tination from the manufacturers. Javat and Soto were convicted and sentenced for their roles in this scheme. They appeal their convictions, sentences, restitu- tion, and forfeiture on numerous grounds. And two of Javat’s com- panies—Calh Holding Corp