Page 207 - ELT_3rd_1st May 2020_Vol 372_Part

2020 ] MULCHAND M. ZAVERI v. COMMISSIONER OF CUSTOMS, AHMEDABAD 429

21.3 In these messages, first they start with preparing the gold flakes
(chilkas). Sachin informs that he has procured 1 kg of pure gold having size
11 to 12 mm. Sanjay Patel informs him that the size should be around 12 to
13 mm. Further he informs him to take various materials Zinc, Copper, Sil-
ver, Cadmium. He asks for the preparation of the mixture.
21.4 At one stage Sachin informs that the temperature is 856 and that he
has already mixed Zinc and Copper with the gold (PK 6616) that he will
mix cadmium before 900 and thereafter silver after 990 and at 1000 gold.
21.5 Sanjay Patel informs Sachin to keep the kolater ready and gives him
directions regarding safety measure to be taken for pouring this mixture in
the water. Sachin informs that the size of the final mixture is about the size
of gram (chana). He sends image of the gold flakes. To get an idea of real
size Sanjay asks Sachin to put a scale, pencil or pen and send image back to
him, which he does. (PK 6709 to 6727) Further Sanjay informs that small
and medium size flakes will be acceptable. The larger size being very small
in quantity, they should be able to manage at this time. (PK 6736)
Preparation of soil mixture, (message No. PK 6802) :
21.6 Sachin informs Sanjay Patel that the soil with him is little bit sandy
and slips out of hand. Then he tells that he will use the finest sieve which
will be as fine as to sieve Maida floor. Sachin asks him and say that the soil
is very fine and it will automatically get sticky. He also advices him to mix
Geru with it.
21.7 Sanjay Patel guides Sachin how to prepare soil mixture. He asks
Sachin to get 50 grams of sodium silicate + 400 grams of Geroo + ½ liter of
water, mix all these materials in ½ liter of water and stir it till it gets sticky.
In addition, he asks to get 3.2 kg of fine sand + 1 liter of water and boil it.
Meanwhile Sanjay asks about the availability of water glass (sodium sili-
cate). He suggests that if the same is not readily available, caustic soda can
also be used (PK 6874 to 6892).
Preparation of soil mixture with gold :
21.8 At one stage, while sand, mixture is being prepared Sanjay Patel asks
Sachin to keep gold flakes ready by the side. He inquires whether the color
of sand mixture has changed from red to brown because of the effect of the
caustic soda. At this stage, Sanjay Patel asks him to mix gold flakes in the
sand mixture and put water in the same. He has also advised to lower the
temperature. After seeing the image, Sanjay Patel comments that the sand is
very sticky. During the course of preparation, Sachin informs that he has
used 200 grams of caustic soda, to which Sanjay informs that the total
weight of the mixture will be 5100 grams and asks him to remove 200
grams of mixture from this 200 grams of mixture was separated, gold flakes
are again removed and mixed with the main mixture. At repeated intervals,
he enquires about the color of the mixture and on number of occasions the
photos are sent by Sachin to Sanjay Patel of various materials so that he can
check as to whether the process is going in right direction. According to
WhatsApp messages, the process is completed at 1.00 o’clock at night. (IST).
Money transactions :
21.9 During the course of this exchange of messages, Sanjay Patel informs
Sachin about the transfers to the latter’s account by Swift Transfer an
amount of 21750 USD. (message no. PK 6231) Sanjay Patel also forwards to
Sachin the message which he received from his bank “Your CD
EXCISE LAW TIMES  1st May 2020  207