What to do if my friend committed fraud on me

My friend purchased some items from US, after someday he received a call from a person, he said that 'he is calling from custom department and and the package is with him so to get the package my friend have to maid the payment first.' He gave the account numbers and ask my friend to made the payments. My friend thought that the call is actually from the custom department so he made 4 transactions of 25K each to the accounts provided by the conman. But after the payment he did not received the package and also the mobile number of that person is now switched off. My friend ordered first time from outside the India so he did not have that much of knowledge about the custom and all. Now we have only the account details , one phone number. And some text messages by con-man in which he asked for money for transactions.