Page 206 - ELT_3rd_1st May 2020_Vol 372_Part

428 EXCISE LAW TIMES [ Vol. 372

20.3 From the WhatsApp messages exchanged between Sanjay Patel and
Shri Sachin the following emerges :
(i) In the messages exchanged on 9-11-2013 (PK 5806 onwards) it
appears that some proforma invoice was sent by Sachin to
Sanjay Patel for his approval. Certain corrections were sug-
gested by him such as writing some details in capital words
and keep proper space above name for signature on the
proforma invoice.
(ii) It also appears that images of some material were forwarded
by Sachin to Sanjay Patel and he in turn tells that the finish of
the material was too smooth and it should be of natural form
(matt finish).
(iii) On 10-11--2013 the messages (PK 5816 to 6016) are relating to
fixing the price of the gold Sanjay Patel asks about fixing of
the gold price to which Sachin replies that it will cost 1300
with premium Sanjay Patel asks Sachin whether the rate is per
ounce or what He then again asks about the price in grams
Sachin replies that it will cost 1300 with premium He further
tells that if it is fixed at 1300 them cost in USD will be 41.80 per
gram.
(iv) That proforma invoice as approved by Sachin and an amount
of 80,000 AED was transferred by Sanjay Patel to Sachin for
this purpose.
(v) From one stage onwards the messages are relating to actual
preparation of mixture by Sachin at Dubai under the guidance
of Sanjay Patel from Ahmedabad. During the course of this
exchange Sanjay Patel has asks Sachin whether he is ready to
prepare the mixture and he replies that he is already on the
point. Sanjay Patel has explained to Sachin various activities
which are required to be done.
(vi) WhatsApp message dated 13-11-2013 between Sanjay Patel
and Sachin are relating to preparation of mixture containing
gold and other metals, soil and chemicals. During the course
of these messages method of preparation, the material to be
used and the quantity used, temperature to be maintained, etc.
have been explained. In addition, there is also an exchange re-
garding documents to be prepared and payment to be made
etc. These are explained below separately.
Consignment No. 3 - B/E No. 3820322, dated 16-11-2013
21.1 This consignment is mentioned at Sl. No. 3 of Annexure ‘A’ to the
SCN. (hereinafter it is referred to as the 3rd consignment). The relevant
messages are from PK 5806 onwards (dated 9-11-2013) exchanged between
Sanjay and Sachin. The messages are with regard to :
21.2
(i) Melting of gold of 995 purity with silver, cadmium, zinc, cop-
per, etc.
(ii) Preparing grains/flakes of the mixture of these metals.
(iii) Preparing of wet base of red soil.
(iv) Mixing the metal with wet soil.
(v) Heating and drying of the composite mixture.
EXCISE LAW TIMES  1st May 2020  206