Page 205 - ELT_3rd_1st May 2020_Vol 372_Part

2020 ] MULCHAND M. ZAVERI v. COMMISSIONER OF CUSTOMS, AHMEDABAD 427

stirring the same. At PK No. 7230 Shri Sanjay informs the detailed break-up
of the costing of the above preparation and its CIF value at Ahmedabad. As
per this the above preparation containing 1 Kg gold of 995 purity has a CIF
Ahmedabad value 26,98,317/-. Shri Sachin of M/s. Gstar Jewellers LLC,
Dubai informs Shri Sanjay Patel at PK No. 7475 that Customs (Dubai)
would apply only (HS) Code 71081100. The said consignment was import-
ed by M/s. MMZ through ACC, Ahmedabad by filing bill of entry No.
3820322, dated 16-11-2013 wherein the goods were declared to be Natural
Gold Ore Concentrate and claiming classification under CTH 2616 90 10.
The import under the said bill of Entry No. 3820322, dated 16-11-2013 is
communicated by Shri Sanjay Patel to Shri Sachin at PK No. 8139.
38.4 For the subsequent consignments Shri Sanjay Patel advises use of
Cement and Geru (red Indian soil). These communications are at PK No.
7944 to 9007. Shri Sachin informs Shri Sanjay Patel at PK No. 9017 and 9018
that using geru would be expensive and for 2 kg geru of 400 Dirhams
would be used. In response Shri Sanjay Patel informs him at PK No. 9019 to
9023 that he would send 100 kg Geru. Shri Sanjay Patel subsequently in-
forms him at PK No. 9090 to 9099 that he is sending Geru and asks Shri
Sachin for the name and address of the consignee. Shri Sachin at PK No.
9106 and 9110 communicates the consignee name and address as :- No.+
971 52247299, To - Jasmine Patel, Gallops Trading LLC, Khalid bin-al-walid
Road, Opp. Askot Hotel, Bur Dubai, Dubai, UAE. At PK No. 9213 and 9215
Shri Sanjay Patel informs Shri Sachin that they have to do another shipment
of 2200 gms immediately.
38.5 The conversations from PK No. 11619 to 12491 between Shri Sanjay
Patel and his Dubai based counterpart pertain to the preparation of the fake
gold ore concentrate for importing 2.2 kgs of pure gold -995 purity, its cost
in Dubai, the ingredients and the proportion in which they are to be used
and preparation of the documents for export from Dubai to India. These
communication messages clearly indicate that Shri Sanjay Patel is giving in-
structions to his Dubai based counterpart on every aspect from preparation
of the fake gold ore concentrate as well as preparation of the documents for
export from Dubai. The weight of the said consignment arrived was 6.2 kgs
and the same was mentioned in the Invoice and Packing List and declared
before Customs, Air Cargo Complex, Ahmedabad at the time import for
which bill of entry No. 3986187, dated 4-12-2013 was filed by declaring the
goods as Natural Gold Ore Concentrate.
38.6 The instances narrated above leading to the import of pure gold of
995 purity in the guise of the fake natural gold ore concentrate are pertain-
ing to the first two consignments imported at ACC, Ahmedabad vide bill of
entry No. 3820322, dated 16-11-2013 and 3986187, dated 4-12-2013. Similar
modus was adopted for import of the other consignments of pure gold of
995 purity through ACC, Ahmedabad under bills of entry as detailed in
Annexure-A to this notice.
38.7 That the declared country of origin is also fake is evidenced from the
message of Shri Sanjay Patel at PK No. 10439 and 10440 wherein he informs
his Dubai counterpart that editing of Ghana, West Africa is remaining in
the documents and that they mention Ethiopia.”
5.5 After examining the messages the impugned order gives following
findings on the issue of corroboration :-

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