Kapur also transferred $2.1 million to an account he had at Bank J. Safra Sarasin from a ThinkStrategy account and moved as much as $7 million to Vontobel Holding AG, under the name of the Family and Children Charitable Foundation, a move arranged by Mossack Fonseca, Engelmayer said.
“The onus is on him to make the showing of inability to access the money,” Engelmayer said at an April 12 hearing. “It’s been approximately nine months -- Mr. Kapur has utterly failed to purge the contempt, either by paying judgments or proving impossibility to do so.”