Page 208 - ELT_3rd_1st May 2020_Vol 372_Part

430 EXCISE LAW TIMES [ Vol. 372

A/c*******23035 is debited by Rs. 13,88,231/- on 12-11-2013 by Transfer =
US$21,750” (message no. PK 6450)
KALOTI (PK 6837 TO 6842) :
21.10 During this period, there is also an exchange regarding sending the
gold flakes for Kaloti certification. Sanjay Patel, on the basis of his own cal-
culations informs Sachin that the purity of this gold flakes would be 74.5%.
Documentation :
21.11 Another set of message exchanged is regarding the origin to be men-
tioned on the invoice pertaining to the consignment to be imported. Sanjay
Patel suggests that it should be either Ethiopian or African origin to which
Sachin informs that he will write “Ethiopia”. Yet another set of WhatsApp
message reveal that Sanjay Patel directs Sachin to mention CTH 2616.90.
Then he tells Sachin that duty under this heading is lower as compared to
CTH 70 and 71081, which is 10%.(message no. PK 6445 onwards) Besides,
Shri Sanjay has also explained that the import under CTH 7108 was regu-
lated by RBI and that they wanted to clear the goods @ 2.5% and the same
‘can happen only if this one proves to be 26169010’. (PK 6562 to 6572)
Calculation Sheet :
21.12 Sanjay Patel has also forwarded the calculation sheet of the total ex-
pense of preparing this mixture which includes elements towards expense
on gold, forwarding through Trans Guard Express, insurance and Kaloti
test report. (PK 7230). A similar calculation sheet appears to be made for
consignment No. 5 which was recovered from his premises during the
search and being relied upon in the SCN (para no. 13.4 of SCN). The mate-
rial was sent via Emirates Airlines through Transguard Express. At this
stage, Sachin again forwards images of the mixture, which is found satisfac-
tory by Sanjay Patel. After inquiring the gross weight of the mixture, Sanjay
prepares the commercial invoice and sends to Sachin. Sachin indicates the
gross weight of the consignment and net weight.
21.13 In message nos. PK 7313 to 7365 Sanjay Patel asks Sachin to check
the invoice and further asks him to prepare covering letter, packing list,
commercial invoice on his letterhead, stamp and sign it and after scanning
it send all three documents to him.
21.14 According to WhatsApp messages, the consignment is submitted to
the Dubai Customs. Next day on 15th evening, Sanjay Patel confirms arrival
of consignment at Air Cargo, Ahmedabad. Next day on 16th Sanjay Patel
informs that he has filed BE No. 3820322, dated 16-11-2013.
21.15 In messages exchanged on 22-11-2013, he informs Sachin that the
goods have been cleared from the Customs and he is already in the process
of cleaning the mixture of gold.
Relevance of WhatsApp message
21.16 From the above discussion, I find that the aforesaid exchange
through WhatsApp messages corroborates with the import consignment
mentioned at sl. no. 3 of Annexure ‘A’ to the SCN, i.e. B/E No. 3820322,
dated 16-11-2013 filed by M/s. MMZ owing to the following reasons :
(i) Bill of Entry filed by M/s. MM Zaveri and appearing at Sl. No.
3 of the Annexure ‘A’ to the SCN is the same which was con-
veyed through WhatsApp messages PK 8139, 9119 & 9120;
(ii) M/s. GStar Jewellers LLC, Dubai had issued invoice dated 14-
11-2013 for USD 42,300 towards supply of 5.00 kgs of Natural
EXCISE LAW TIMES  1st May 2020  208